Second Game of Thrones prequel on the way

A new Game Of Thrones prequel spin-off has been ordered by HBO.

Set a century before the events of the popular fantasy series, A Knight of the Seven Kingdoms: The Hedge Knight, tells the story of two unlikely heroes in the land of Westeros.

The story is made up of the first three official prequel novellas of George RR Martin's ongoing series A Song of Ice and Fire.

It tells the story of Ser Duncan the Tall and his squire, Egg, following their exploits in an age when the Iron Throne is still under Targaryen rule.

"Improbable heroes though they be, great destinies lie ahead for Dunk and Egg; as do powerful foes, royal intrigue, and outrageous exploits," the novels' logline reads.

Destinations featured in House of the Dragon — in pictures

The House of Velaryon sigil has been spotted at St Michael's Mount in Cornwall. Photo: National Trust
An aerial view of Holywell Bay in Cornwall. Photo: National Trust / Chris Lacey
The rugged seashore at Kynance Cove at Lizard peninsula, Cornwall. Photo: National Trust / John Millar
Several photos of sets and props in Monumental City, Caceres, Spain, have appeared on social media. Getty
Fans may recognise Spain's Trujillo Castle as Casterly Rock, the ancestral stronghold of House Lannister in the series. Getty
Dubrovnik's Pile Gate featured in season two of 'Game of Thrones', when King Joffrey was attacked by angry crowds. Getty
The Jesuit Stairs in the historic city centre of Dubrovnik was the scene of Cersei Lannister’s walk of shame in season five of 'Game of Thrones'. Getty
Scenes from 'House of the Dragon' were filmed at Portugal's Castle of Monsanto, a medieval fortress with arched gates and walled courtyards. Getty
Filming for 'House of the Dragon' kicked off in Trujillo's main square in October last year. Getty

A Knight of The Seven Kingdoms has received a straight-to-series order from HBO and will stream on Warner Bros newly unveiled service Max.

Martin will serve as the executive producer of the show, alongside Ira Parker, Ryan Condal and Vince Gerardis.

It comes following the announcement that production has begun in the UK on the second series of HBO's previous Game of Thrones spin-off, House of the Dragon.

The show is based on Martin's Fire and Blood, which is set 200 years before the events of Game of Thrones, and the new series will see the return of Matt Smith and Emma D'Arcy in their starring roles.

It chronicles the beginning of the end of House Targaryen and the events leading up to the Targaryen civil war, known as the Dance of the Dragons.

House of the Dragon was well-received critically and was awarded the Golden Globe for best drama television series earlier this year.

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 Brutalist

Director: Brady Corbet

Stars: Adrien Brody, Felicity Jones, Guy Pearce, Joe Alwyn

Rating: 3.5/5

Race card

5pm: Maiden (PA) Dh80,000 (Turf) 1,600m
5.30pm: Handicap (PA) Dh80,000 (T) 1,600m
6pm: Arabian Triple Crown Round-1 Listed (PA) Dh230,000 (T) 1,600m
6.30pm: Wathba Stallions Cup Handicap (PA) Dh70,000 (T) 1,400m
7pm: Maiden (PA) Dh80,000 (T) 1,200m
7.30pm: Handicap (TB) Dh100,000 (T) 2,400m