Chennai Super Kings equalled Mumbai Indians' record of five Indian Premier League titles after MS Dhoni's side triumphed in a last-ball thriller, beating champions Gujarat Titans by five wickets in Monday's rain-marred final in Ahmedabad.
Put into bat, Gujarat racked up 214-4 after their number three batter Sai Sudharsan capitalised on a strong start and smashed an incendiary 96 off 47 balls that included six sixes.
Chasing a revised target of 171 from 15 overs after a lengthy rain interruption, Chennai survived intense drama before Ravindra Jadeja sealed their victory, taking 10 runs off the last two deliveries.
The final was originally scheduled on Sunday but incessant rain forced the organisers to move the game to its reserve day.
After Chennai skipper Dhoni won the toss and elected to field, Shubman Gill walked out to bat having smashed three hundreds in his last four innings.
The opener seemed to have luck on his side too, as Deepak Chahar dropped Gill, the tournament's leading scorer, at square leg when the batter was on three.
Gill also survived a run-out chance when Jadeja could not properly gather the ball before breaking the stumps.
The left-arm spinner, however, made amends in the same over.
Jadeja lured Gill (39) out of the crease and Dhoni proved age has not dulled his reflexes as the 41-year-old whipped off the bails in a flash.
Chahar also floored a return catch from Wriddhiman Saha, who smashed 54 before falling to the seamer with Dhoni collecting the top edge.
Sudharsan then tore into the Chennai attack and hit Matheesha Pathirana for back-to-back sixes in the final over of the innings to inch closer to a hundred.
Pathirana denied him the milestone but Gujarat could not be denied a 200-plus total.
Chennai's openers faced three balls before rain forced them off the field and held up play for two hours and 20 minutes.
Chasing a revised target on return, Ruturaj Gaikwad (26) and Devon Conway (47) plundered 72 runs from the first six overs before Noor Ahmad removed both in the seventh over.
Shivam Dube, who made 32 not out, kept Chennai in the race but Mohit Sharma removed Ambati Rayudu and Dhoni in successive deliveries to inject new drama into the contest.
Chennai needed 13 runs from the last over from Mohit, who conceded three runs in his first four deliveries.
Needing 10 off the last two, Jadeja hit Mohit over his head for a six and followed it with a boundary to seal a thrilling victory.
"I was just trying to swing hard because every ball was important," Jadeja said of the dramatic last over.
"I knew anything could happen, so I was trying to swing hard and hit it straight."
Coming soon
Torno Subito by Massimo Bottura
When the W Dubai – The Palm hotel opens at the end of this year, one of the highlights will be Massimo Bottura’s new restaurant, Torno Subito, which promises “to take guests on a journey back to 1960s Italy”. It is the three Michelinstarred chef’s first venture in Dubai and should be every bit as ambitious as you would expect from the man whose restaurant in Italy, Osteria Francescana, was crowned number one in this year’s list of the World’s 50 Best Restaurants.
Akira Back Dubai
Another exciting opening at the W Dubai – The Palm hotel is South Korean chef Akira Back’s new restaurant, which will continue to showcase some of the finest Asian food in the world. Back, whose Seoul restaurant, Dosa, won a Michelin star last year, describes his menu as, “an innovative Japanese cuisine prepared with a Korean accent”.
Dinner by Heston Blumenthal
The highly experimental chef, whose dishes are as much about spectacle as taste, opens his first restaurant in Dubai next year. Housed at The Royal Atlantis Resort & Residences, Dinner by Heston Blumenthal will feature contemporary twists on recipes that date back to the 1300s, including goats’ milk cheesecake. Always remember with a Blumenthal dish: nothing is quite as it seems.
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
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