The See Monster, a decommissioned offshore North Sea oil rig transformed into an art installation, will now welcome the public on board.
From Saturday, members of the public will have the opportunity to visit See Monster, which is located at the Tropicana, a multi-use indoor and outdoor event space on the Weston-super-Mare seafront.
The piece is one of the largest public art installations in the country and aims to start conversations about reuse, renewables and the British weather.
The project was commissioned as part of Unboxed: Creativity in the UK, a festival running until November that shares ideas and possibilities for the future as envisioned by creatives from the worlds of science, technology, engineering and the arts, in physical and digital spaces.
The See Monster is 35 metres tall and features four publicly accessible levels. It's animated by a 10-metre-high waterfall and a multi-level slide offers an alternative way through the 6,000-piece kinetic installation.
Behind the shimmering scales of the structure is a garden containing grasses, plants and trees that thrive in a seaside microclimate. The garden also features kinetic wind sculptures, artist-designed experiments in sustainable energy generation, a seated amphitheatre and, at its base, a broadcast suite.
Creative studio Newsubstance led the transformation of the industrial structure into a public installation, along with designers, artists and scientists who added engaging interactive elements for the public.
“See Monster is an incredibly unique project, made possible through cross-sector collaboration and the ambitious nature of the Unboxed commission,” says Patrick O’Mahony, creative director and founder of Newsubstance.
“We are incredibly excited to be the first people in the world to reuse a structure in this way, with its potential to provide a blueprint for future global reuse projects.”
The Garden Lab features nine-metre-high trees, plants and grasses, and is cooled through the See Monster’s waterfall, which continually recirculates through the pools at its base. Powering its irrigation system is a combination of art and renewable energy. WindNest, designed by artist Trevor Lee, comprises two rotating airborne pods that generate clean energy through wind and solar technology.
Two kinetic sculptures by artist Ivan Black are set in mesmerising motion by the wind. Made from aluminium and designed to withstand the elements, the sculptures, representing the sun and moon, are designed to be in constant graceful yet chaotic movement.
“We are thrilled that the public can now board See Monster, after witnessing its transformation over the past few months,” says O’Mahony.
“We hope this once-in-a-lifetime experience that started as an experiment in education and creativity in Weston-super-Mare will go on to have a much greater and long-lasting legacy.”
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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
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