Danger man Travis Head crunched his fourth century in as many Tests at Adelaide Oval Friday as Australia built a 356-run lead over England to stand on the brink of retaining the Ashes.
The hosts were 271-4 at stumps on day three of the third Test with Head on 142 and first-innings century-maker Alex Carey not out 52, taking the five-match series out of England's reach.
England must win after crashing inside two days at the first Test in Perth and inside four in Brisbane, both by eight wickets.
But it appears to be an impossible task with the highest run chase at the ground 316 by Australia against England in 1902.
Head's crucial ton, his 11th, came off a composed 146 balls, although he almost didn't get there, dropped on 99 by Harry Brook as impatience got the better of him.
He has now scored a century in four consecutive Tests on his home ground, following 140 against India last year and 119 and 175 against the West Indies.
"The way Head has batted is next level, and he has shown us how to go about it," conceded England spin coach Jeetan Patel.
"Every game of Test cricket we play, especially out here in Australia, calls for heroes.
"And we haven't had them just yet, but maybe we will have them tomorrow and the day after."
Australia suffered an early setback in a tense 20 minutes before lunch after England were all out for 286 on the back of Ben Stokes's gritty 83 in response to Australia's first innings 371.
Bryson Carse trapped Jake Weatherald lbw for one and he walked without reviewing after the umpire lifted his finger, although replays showed the ball was pitching outside leg stump.
It gave England a glimmer of hope, but after the break Head slammed the door shut, cutting and chopping boundaries to all corners of the ground.
Marnus Labuschagne went for 13 when he edged Josh Tongue to Harry Brook at slip, with reviews showing it carried.
Usman Khawaja, who hit a defiant 82 in the first innings after his last-minute call-up for the ill Steve Smith, was a perfect foil for the more aggressive Head.
But on 40 he was undone by the spin of Will Jacks, caught behind, and Cameron Green followed soon after for seven, edging Tongue to Brook.
After getting through the nervous 90s, Head finally brought up his century with a four off Joe Root, taking off his helmet and kissing the turf before pumping his fists.
While not in the same vein as his match-winning 69-ball century in Perth, it was a critical knock, supported by Carey and aided by Stokes not bowling.
Gutsy Stokes
Patel said Stokes, who batted for two sessions on Thursday in 40° Celsius heat, did not have any injury.
"From what I understand he is fit to bowl," said Patel.
"He's just knackered, he's taken a lot out of himself to get to this point in the game."
On Friday's resumption, Stokes and Jofra Archer kept England's dreams alive with a stirring 106-run ninth-wicket stand.
They began at 213-8 in muggy conditions with Stokes not out 45 and Archer on 30.
Stokes, who suffered leg cramps and dehydration during his gutsy rearguard action in sweltering heat on Thursday, brought up his slowest ever 50 in Tests, off 159 balls.
He kept plugging away but finally fell when Mitchell Starc took the new ball and bowled him, with Stokes one of the few players who showed the fight he had demanded before the game.
Archer was another, ably helping his captain.
The fast bowler was the last man out when caught by Labuschagne off Scott Boland for 51, his highest Test score and a maiden half-century
Boland ended with 3-45 while Pat Cummins took 3-69 in his first Test since July.
England's woes began when openers Zak Crawley and Ben Duckett, along with the under-performing Ollie Pope, departed in a 15-ball blitz on Thursday at the hands of Cummins and Nathan Lyon.
Harry Brook showed some resistance with 45, but the Australian attack was relentless.
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Stree
Producer: Maddock Films, Jio Movies
Director: Amar Kaushik
Cast: Rajkummar Rao, Shraddha Kapoor, Pankaj Tripathi, Aparshakti Khurana, Abhishek Banerjee
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
Babumoshai Bandookbaaz
Director: Kushan Nandy
Starring: Nawazuddin Siddiqui, Bidita Bag, Jatin Goswami
Three stars