Daniel Vettori was out for 99 yesterday.
Daniel Vettori was out for 99 yesterday.
Daniel Vettori was out for 99 yesterday.
Daniel Vettori was out for 99 yesterday.

Vettori falls just short of fifth Test century


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Brendon McCullum has urged New Zealand's bowlers to match the performance of the team's batsmen if they hope to win the first Test against Pakistan in Dunedin. The Black Caps finished a rain-shortened second day on 404 for eight, with McCullum (78) and the captain Daniel Vettori (99) putting on 164 for the seventh wicket. "There are still three days to go in the game and we've got a good, sizeable first-innings total so if we bowl well then hopefully we will give ourselves a real opportunity," the wicketkeeper said.

"The wicket is pretty good but it certainly does have a little bit in it if you bend your back. "We've obviously got to strike them pretty early to give ourselves a real strong chance but we've got the bowlers to do it so I think we can." Vettori was dismissed one run short of his fifth Test ton when he edged Umar Gul to Kamran Akmal, while McCullum was Gul's first scalp when he was outdone by a superb yorker on the stroke of lunch which left the hosts on 375 for seven.

The teams managed only 14 minutes of play in the second session before the rain kept them off the field for more than three and a half hours, but McCullum was confident that despite losing time a result was still possible. McCullum and Vettori came together in the final session of the opening day when New Zealand were struggling on 211 for six. McCullum said the aim had been to get the team through to the end of day two.

"We were in a pretty dicey sort of position at 211 for six so to be able to combine in that sort of partnership and get our team through to four sessions was something that we aimed for at the start of the game. To manage to do that was very satisfying," McCullum added. "It would have been nice to have gone on and scored a hundred at my home ground but it wasn't to be. "I thought it was a pretty good ball that got me out and people are allowed to bowl good balls every now and then.

McCullum said his captain, who surpassed Shane Warne's record of 2005 runs batting at No 8, was disappointed to have fallen agonisingly short of three figures. "He's happy with the position we're in and he's obviously happy with the contribution he's made but he's disappointed to miss out on what would have been a brilliant Test hundred," he said. * PA Sport

New Zealand (overnight 276-6): Tim McIntosh b Aamer 0 Martin Guptill c Alam b Aamer 60 Daniel Flynn c K Akmal b Asif 8 Ross Taylor c Farhat b Ajmal 94 Peter Fulton b Asif 29 Grant Elliott c K Akmal b Asif 8 Brendon McCullum b Gul 78 Daniel Vettori c K Akmal b Gul 99 Shane Bond batting 8 Ian O'Brien batting 2 Extras: (lb14, w1, nb3) 18 TOTAL (8 wickets; 126 overs) 404 Fall of wickets: 1-0 (McIntosh), 2-27 (Flynn), 3-144 (Guptill), 4-192 (Taylor), 5-210 (Fulton), 6-211 (Elliott), 7-375 (McCullum), 8-402 (Vettori) Bowling: Mohammad Aamer 24-3-87-2, Mohammad Asif 31-5-98-3, Umar Gul 34-10-115-2 (3nb, 1w), Saeed Ajmal 3710-90-1.

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

Best Academy: Ajax and Benfica

Best Agent: Jorge Mendes

Best Club : Liverpool   

 Best Coach: Jurgen Klopp (Liverpool)  

 Best Goalkeeper: Alisson Becker

 Best Men’s Player: Cristiano Ronaldo

 Best Partnership of the Year Award by SportBusiness: Manchester City and SAP

 Best Referee: Stephanie Frappart

Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)

Best Sporting Director: Andrea Berta (Atletico Madrid)

Best Women's Player:  Lucy Bronze

Best Young Arab Player: Achraf Hakimi

 Kooora – Best Arab Club: Al Hilal (Saudi Arabia)

 Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)

 Player Career Award: Miralem Pjanic and Ryan Giggs

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. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

WORLD CUP SEMI-FINALS

England v New Zealand (Saturday, 12pm)

Wales v South Africa (Sunday, 1pm)

ICC Women's T20 World Cup Asia Qualifier 2025, Thailand

UAE fixtures
May 9, v Malaysia
May 10, v Qatar
May 13, v Malaysia
May 15, v Qatar
May 18 and 19, semi-finals
May 20, final

The National's picks

4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young

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Why your domicile status is important

Your UK residence status is assessed using the statutory residence test. While your residence status – ie where you live - is assessed every year, your domicile status is assessed over your lifetime.

Your domicile of origin generally comes from your parents and if your parents were not married, then it is decided by your father. Your domicile is generally the country your father considered his permanent home when you were born. 

UK residents who have their permanent home ("domicile") outside the UK may not have to pay UK tax on foreign income. For example, they do not pay tax on foreign income or gains if they are less than £2,000 in the tax year and do not transfer that gain to a UK bank account.

A UK-domiciled person, however, is liable for UK tax on their worldwide income and gains when they are resident in the UK.

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Name: ARDH Collective
Based: Dubai
Founders: Alhaan Ahmed, Alyina Ahmed and Maximo Tettamanzi
Sector: Sustainability
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Number of employees: 4
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Tests 27, Wickets 87, Average 37.59, Best 5-40

ODIs 53, Wickets 75, Average 33.44, Best 6-55

T20Is 10, Wickets 7, Average 41.14, Best 2-12

How does ToTok work?

The calling app is available to download on Google Play and Apple App Store

To successfully install ToTok, users are asked to enter their phone number and then create a nickname.

The app then gives users the option add their existing phone contacts, allowing them to immediately contact people also using the application by video or voice call or via message.

Users can also invite other contacts to download ToTok to allow them to make contact through the app.

 

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Director: Hasan Hadi

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Rating: 4/5

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Price, base / as tested: Dh99,900 / Dh134,900

Engine: 1.6-litre turbocharged four-cylinder

Transmission: Six-speed automatic

Power: 165hp @ 6,000rpm

Torque: 240Nm @ 1,400rpm

Fuel economy, combined: 5.8L / 100km

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Water waste

In the UAE’s arid climate, small shrubs, bushes and flower beds usually require about six litres of water per square metre, daily. That increases to 12 litres per square metre a day for small trees, and 300 litres for palm trees.

Horticulturists suggest the best time for watering is before 8am or after 6pm, when water won't be dried up by the sun.

A global report published by the Water Resources Institute in August, ranked the UAE 10th out of 164 nations where water supplies are most stretched.

The Emirates is the world’s third largest per capita water consumer after the US and Canada.