England endured a torrid second day in Adelaide as Australia bullied their bowlers and feasted on their openers to put themselves firmly on course for a 2-0 Ashes lead.
If the opening day of the day/night second Test was chastening, scraping together just two wickets in three full sessions, then what followed here was even worse.
There were bruising moments individually and collectively and the nagging sense that after just six days of cricket, this could be a tour that slides off the rails.
Australia declared on 473 for nine as England’s one-paced bowling attacked creaked through 150.4 overs, including a late flurry from the tail that damaged their pride even more than their prospects.
Gleefully taking the chance to put the tourists in under the lights, when the pink Kookaburra usually does it worst, they then wiped out the struggling Rory Burns and Haseeb Hameed for single-figure scores.
Several bolts of lightning lit up the night sky and sent the teams scurrying for the pavilion with England in trouble at 17 for two, a mercifully early end to a painful passage.
England were already in a hole at the start of the day, with Australia 221 for two and their two most durable batters – Marnus Labuschagne and Smith at the crease.
Conditions were stiflingly hot but the early omens were reasonably promising, with a much improved showing of three for 81 in the first couple of hours.
Labuschagne resumed on 95, twice reprieved by wicketkeeper Jos Buttler on day one, and soon had his sixth Test hundred courtesy of a thick edge to third man.
Ollie Robinson should have had him for 102 but saw the breakthrough chalked off for a front-foot no-ball – an error in any circumstances but a particularly egregious one given Ben Stokes made exactly the same mistake to reprieve David Warner in Brisbane.
Robinson could have been rattled – particularly when he failed to take a half-chance off Stuart Broad at square leg – but a few minutes and one run later had Labuschagne lbw offering no stroke.
Smith held his end up with predictable surety, but England chipped away his next couple of partners with minimal damage. Travis Head, fresh from a match-winning 152 at The Gabba, got his footwork in a tangle and was bowled by Root for 18 and Stokes briefly abandoned his bouncer policy to clean bowl fellow all-rounder Cameron Green for two.
From 302 for five there was a slim chance of a fightback but England’s day was about to nosedive. Smith had ticked along to 56 by the break and when Alex Carey offered him a fluent foil from number seven, the pair dragged the game away with a partnership of 91.
England’s bowlers were flagging with every over, with discipline draining by the minute. Smith sensed weakness and kicked things up a notch, lining up Chris Woakes for a steepling six over long leg.
A couple of edges died in front of the cordon and then the cracks really showed, substitute fielder Zak Crawley coughing up a freebie with a wild throw and Burns turning a Smith single into a five as he hurled the ball over the ropes.
Anderson dismissed both batters before the interval, sparing English fans the sight of a 12th Ashes hundred for Smith when he pinned him lbw for 93 and then persuading Carey to chip to cover. The muted celebrations said it all, though.
England’s attack was running on empty and the humiliation was about to come. The first 10 overs of the night-time session was a debacle, with the Australian tail piling on another 83 runs.
Mitchell Starc crashed 39 not out at a run-a-ball, Michael Neser treated Woakes like a net bowler as he flogged him over point for six and both Ollie Pope and Stokes added to England’s growing tally of drops, albeit from tough chances. At one stage England posted eight fielders on the ropes and still failed to stem the flow of boundaries.
Woakes looked visibly demoralised as he served up a steady diet of ‘gimme’ deliveries, ended only when Jyhe Richardson followed a monstrous six by holing out and hastening the declaration. He is unlikely to be seen again for the Boxing Day Test, a fate that Burns may also suffer.
Following a nightmare first Test he needed a show of resilience but was treated as easy pickings by his tormentor, Starc. Feeling for contact off his third ball he sent a chunk edge straight to Smith at second slip to exit the stage for four. He may have just one more innings to save his skin.
Hameed fared little better, handing debutant Neser a first wicket with a soft-handed scoop to mid-on with just three to his name.
The Saga Continues
Wu-Tang Clan
(36 Chambers / Entertainment One)
'Gold'
Director:Anthony Hayes
Stars:Zaf Efron, Anthony Hayes
Rating:3/5
Notable salonnières of the Middle East through history
Al Khasan (Okaz, Saudi Arabia)
Tamadir bint Amr Al Harith, known simply as Al Khasan, was a poet from Najd famed for elegies, earning great renown for the eulogy of her brothers Mu’awiyah and Sakhr, both killed in tribal wars. Although not a salonnière, this prestigious 7th century poet fostered a culture of literary criticism and could be found standing in the souq of Okaz and reciting her poetry, publicly pronouncing her views and inviting others to join in the debate on scholarship. She later converted to Islam.
Maryana Marrash (Aleppo)
A poet and writer, Marrash helped revive the tradition of the salon and was an active part of the Nadha movement, or Arab Renaissance. Born to an established family in Aleppo in Ottoman Syria in 1848, Marrash was educated at missionary schools in Aleppo and Beirut at a time when many women did not receive an education. After touring Europe, she began to host salons where writers played chess and cards, competed in the art of poetry, and discussed literature and politics. An accomplished singer and canon player, music and dancing were a part of these evenings.
Princess Nazil Fadil (Cairo)
Princess Nazil Fadil gathered religious, literary and political elite together at her Cairo palace, although she stopped short of inviting women. The princess, a niece of Khedive Ismail, believed that Egypt’s situation could only be solved through education and she donated her own property to help fund the first modern Egyptian University in Cairo.
Mayy Ziyadah (Cairo)
Ziyadah was the first to entertain both men and women at her Cairo salon, founded in 1913. The writer, poet, public speaker and critic, her writing explored language, religious identity, language, nationalism and hierarchy. Born in Nazareth, Palestine, to a Lebanese father and Palestinian mother, her salon was open to different social classes and earned comparisons with souq of where Al Khansa herself once recited.
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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.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
The specs
- Engine: 3.9-litre twin-turbo V8
- Power: 640hp
- Torque: 760nm
- On sale: 2026
- Price: Not announced yet
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
FA Cup quarter-final draw
The matches will be played across the weekend of 21 and 22 March
Sheffield United v Arsenal
Newcastle v Manchester City
Norwich v Derby/Manchester United
Leicester City v Chelsea
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