DURBAN, SOUTH AFRICA // England must be patient on the last day of the first Test against South Africa at Kingsmead as they seek six more wickets for victory, fast bowler Steven Finn said.
Finn took three wickets to help reduce the hosts to 136 for four on the fourth day on Tuesday.
“If we come out either expecting to get wickets or trying too hard to get wickets, that will stand against us. If we are patient and let South Africa come to us, then we have a very good chance,” Finn said.
South Africa require a daunting 280 runs still to win with their hopes hinging on a talismanic performance from leading batsman AB de Villiers, who will resume on 37 not out.
“He [De Villiers] averages over 50 runs in Test cricket so he is a very important player for them, he’s one of the best in the world, but as long we get wickets, we don’t care which six we get,” Finn said.
“We are in a fantastic position to try and press for that victory tomorrow and I think the rewards we got today from a batting and bowling perspective were born through patience and hard work,” he added.
“We came out before tea and chased it a little bit and everyone, apart from Stuart Broad, was probably guilty of trying to make something happen, especially with the new ball, but I think we reset really well at tea, came out afterwards and stopped South Africa really going anywhere.”
Our coverage of the series:
Amla’s rocky start to captaincy not about to get any easier as England visit
Amla form, Steyn comeback and attitude of England batsmen will determine series
The performance of the 26-year-old fast bowler justified the decision to add him to the tour party after impressing for England Lions in two comeback appearances against Pakistan A in Dubai.
He was forced to pull out of England’s Test series against Pakistan in October after suffering a bone-stress injury in his left foot.
“It wasn’t ideal to go home from Dubai with that stress fracture but it gave me a chance to rest the rest of my body and even when I was injured I was confident I’d be fit enough to play in this test match,” Finn said. “There has been no pain or anything so I’m just trying to enjoy it and savour these great occasions.”
England snared openers Dean Elgar and Stiaan van Zyl as well out-of-form captain Hashim Amla to give themselves a strong chance of winning the opening match of the four-Test series against the world’s top-ranked side.
They added a key wicket in the penultimate over to boost their hopes greatly when a rising delivery from Finn forced Faf du Plessis to edge a catch to Alastair Cook at slip after a stonewalling innings of nine off 66 balls.
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Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
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Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
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