West Indies buckle to Australia again


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Australia edged closer to their first unbeaten summer in nine years as the one-day international series against West Indies came to a predictable end at the MCG. In yet another one-sided match, the Windies were simply abysmal as Australia coasted to a 125-run win. The margin actually flattered the tourists, who at one stage collapsed to 135 for eight before being bowled out for 199 in the 37th over in reply to Australia's 324 for five. The match was played in front of just 15,538 fans ? the lowest crowd ever for a one-day match between these two sides at the MCG. And it was easy to see why supporters stayed away as Australia coasted to an easy win against a West Indies team which produced a terrible display.

The outclassed visitors somehow managed to drop five catches during the Australia innings, giving lives to the openers Brad Haddin (twice in one over) and Shane Watson as well as the skipper Ricky Ponting and James Hopes and the home side took full advantage. The win gave Australia a 4-0 series triumph, after the third ODI in Sydney was washed out, to go with an earlier 2-0 and 3-0 Test series wins over the Windies and Pakistan respectively as well as the 5-0 one-day series whitewash over Pakistan in January. That means that as long as Australia do not lose either of their upcoming two Twenty20 internationals against West Indies they will have gone through the summer unbeaten for the first time since 2000-2001.

From the time Haddin was dropped twice in just the fourth over, this game was a no-contest as he and Watson, who was also dropped on 29 in the eighth over in his first innings since being crowned the Allan Border Medallist on Monday night, put on 81 for the first wicket in just 14 overs. Watson made a run-a-ball 51 and Haddin hit 32 before the latter was bowled by Kieron Pollard in the 17th over. Pollard once again the only Windies player to offer any resistance with bat and ball. Ponting, who was dropped on 47, and Michael Clarke then put on a 104-run stand off just 101 balls for the third wicket before Ponting was caught behind for 61 off the first ball of Pollard's second spell.

After Clarke (47 off 58 balls) and Cameron White (22 off 33 balls) departed, man of the match Hopes (57 not out off 26 balls) and Adam Voges (45no off 36 balls) continued to pile on the misery for the visitors who continued to be their own worst enemy as Wavell Hinds dropped a regulation catch in the deep to give Hopes a life on 24. This turned out to be the most crucial dropped catch of all as Hopes went on to smash the fifth-fastest one-day half-century ever by an Australian player. The Windies' effort with the bat was just as bad as Travis Dowlin departed for a golden duck, lbw to Doug Bollinger in the first over, before Bollinger yet again claimed the Windies skipper Chris Gayle in his next over ? the ball after Gayle had just thumped him for two successive sixes.

Once Gayle (14 off five balls) again departed quickly, there was a sense of inevitability about another Windies' batting collapse as only Pollard (45 off 51 balls) knuckled down before Steven Smith ? on his ODI debut ? ended his stay with a fine running catch on the boundary at deep square off the bowling of Hopes in the 18th over. * PA Sport

Dhadak

Director: Shashank Khaitan

Starring: Janhvi Kapoor, Ishaan Khattar, Ashutosh Rana

Stars: 3

Friday's schedule in Madrid

Men's quarter-finals

Novak Djokivic (1) v Marin Cilic (9) from 2pm UAE time

Roger Federer (4) v Dominic Thiem (5) from 7pm

Stefanos Tsitsipas (8) v Alexander Zverev (3) from 9.30pm

Stan Wawrinka v Rafael Nadal (2) from 11.30pm

Women's semi-finals

Belinda Bencic v Simona Halep (3) from 4.30pm

Sloane Stephens (8) v Kiki Bertens (7) from 10pm

Brief scores:

Barcelona 3

Pique 38', Messi 51 (pen), Suarez 82'

Rayo Vallecano 1

De Tomas Gomez 24'

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UAE currency: the story behind the money in your pockets
Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

Price: From Dh126,000

Available: Now

Predictions

Predicted winners for final round of games before play-offs:

  • Friday: Delhi v Chennai - Chennai
  • Saturday: Rajasthan v Bangalore - Bangalore
  • Saturday: Hyderabad v Kolkata - Hyderabad
  • Sunday: Delhi v Mumbai - Mumbai
  • Sunday - Chennai v Punjab - Chennai

Final top-four (who will make play-offs): Chennai, Hyderabad, Mumbai and Bangalore

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

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

Set-jetting on the Emerald Isle

Other shows filmed in Ireland include: Vikings (County Wicklow), The Fall (Belfast), Line of Duty (Belfast), Penny Dreadful (Dublin), Ripper Street (Dublin), Krypton (Belfast)

MATCH INFO

Azerbaijan 0

Wales 2 (Moore 10', Wilson 34')

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SERIE A FIXTURES

Friday Sassuolo v Benevento (Kick-off 11.45pm)

Saturday Crotone v Spezia (6pm), Torino v Udinese (9pm), Lazio v Verona (11.45pm)

Sunday Cagliari v Inter Milan (3.30pm), Atalanta v Fiorentina (6pm), Napoli v Sampdoria (6pm), Bologna v Roma (6pm), Genoa v Juventus (9pm), AC Milan v Parma (11.45pm)

Everton 1 Stoke City 0
Everton (Rooney 45 1')
Man of the Match Phil Jagielka (Everton)

MATCH INFO

Uefa Champions League semi-finals, first leg
Liverpool v Roma

When: April 24, 10.45pm kick-off (UAE)
Where: Anfield, Liverpool
Live: BeIN Sports HD
Second leg: May 2, Stadio Olimpico, Rome

Tips to avoid getting scammed

1) Beware of cheques presented late on Thursday

2) Visit an RTA centre to change registration only after receiving payment

3) Be aware of people asking to test drive the car alone

4) Try not to close the sale at night

5) Don't be rushed into a sale 

6) Call 901 if you see any suspicious behaviour

ESSENTIALS

The flights

Emirates flies direct from Dubai to Rio de Janeiro from Dh7,000 return including taxes. Avianca fliles from Rio to Cusco via Lima from $399 (Dhxx) return including taxes. 

The trip

From US$1,830 per deluxe cabin, twin share, for the one-night Spirit of the Water itinerary and US$4,630 per deluxe cabin for the Peruvian Highlands itinerary, inclusive of meals, and beverages. Surcharges apply for some excursions.

ON%20TRACK
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The specs: 2018 Ducati SuperSport S

Price, base / as tested: Dh74,900 / Dh85,900

Engine: 937cc

Transmission: Six-speed gearbox

Power: 110hp @ 9,000rpm

Torque: 93Nm @ 6,500rpm

Fuel economy, combined: 5.9L / 100km