Young batsman proves the Wells run deep with talent

DUBAI // Colin Wells, the UAE coach, will have had mixed feelings watching the part-timers of the Fly Emirates staff team beat his former county side, Sussex, to claim the maiden Emirates Airline Twenty20 title on Saturday night. Four of his national team players were integral to the amateur side's triumph, as they triumphed despite facing three professional teams. The likes of Khurram Khan and Arshad Ali are shaping up nicely ahead of the UAE's trip to Kuwait for the ACC Trophy later this month.

However, Wells will have also felt sympathy for the county he represented for most of his 17-year first-class career. His affinity with the English south coast county does not stop there. The Sharks opener, Luke Wells, is his nephew. The batsman-come-off-spinner, 19, is so intent on following his uncle - and his father Alan, who also played for Sussex and England - in the sport that he left university to commit to the game.

"I went through the first term and realised it wasn't for me," said Wells Jr. "I enjoyed it, but I thought I should throw myself into cricket because this is a great opportunity for me. Certain players have left and I am backing myself to produce the performances that will get me in the first team. "I can go back to uni if I need to or want to in the future. With the way cricket is going, you have to devote yourself to it. I didn't want to get to the stage where people were getting ahead of me."

The left-hander is having his first taste of senior team action during this tour of the UAE. He will line up alongside his new teammate Monty Panesar when Sussex play two 40-over matches at the Zayed Stadium in Abu Dhabi this week, against Cape Cobras tomorrow, and Durham on Wednesday. No doubt his proud uncle will be keenly observing his progress. "When dad and Colin played, I didn't really watch them. I was always playing. It was never the case that dad would say, 'Come on, you are playing cricket'. I just really enjoyed the game already. Dad and Colin were always there to help me if I ever needed it."

pradley@thenational.ae

Dubai Rugby Sevens

November 30-December 2, at The Sevens, Dubai

Gulf Under 19

Pool A – Abu Dhabi Harlequins, Jumeirah College Tigers, Dubai English Speaking School 1, Gems World Academy

Pool B – British School Al Khubairat, Bahrain Colts, Jumeirah College Lions, Dubai English Speaking School 2

Pool C - Dubai College A, Dubai Sharks, Jumeirah English Speaking School, Al Yasmina

Pool D – Dubai Exiles, Dubai Hurricanes, Al Ain Amblers, Deira International School

While you're here

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Sholto Byrnes: Robert Mugabe and Lee Kuan Yew: two leaders with very different legacies

Dr Vivian Balakrishnan: UAE and Singapore can be partners for a world in transition

Nick March: Singapore and UAE are on the move – in airport development

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

Specs – Taycan 4S

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Transmission: 2-speed auto

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Specs – Panamera

Engine: 3-litre V6 with 100kW electric motor

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How to watch Ireland v Pakistan in UAE

When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates