There are a lot of superhero films — some, such as director Martin Scorsese, might argue too many. And most are often positioned as “the greatest superhero film” made.
While such a bold statement will always spark an impassioned debate, it would be challenging to find anyone who doesn't agree that director and writer James Gunn’s Guardians of the Galaxy trilogy has been one of the most refreshing, hilarious and entertaining superhero franchises to date.
Which is why the last instalment, Guardians of the Galaxy Vol 3, was bittersweet.
Warning: this review contains spoilers
The film is a testament to Gunn’s singular vision where action, comedy and emotional storylines meet powerful music for a gripping cinematic experience.
It’s hard to pinpoint exactly how Gunn’s cacophony of cultural references creates such a specific and yet widely understood style of storytelling. It is simultaneously rich yet easy to digest.
Unlike the previous films, the Guardians aren’t facing off one ominous villain whose plan is to eradicate half of all life in the universe.
This time the threat is much more personal.
The film’s villain, played by Chukwudi Iwuji, is the High Evolutionary — a delusional, narcissistic geneticist obsessed with creating a perfect world. He sends one of his creations, the gold-skinned Adam Warlock (Will Poulter), to attack the Guardians of the Galaxy in their home at Knowhere.
Specifically, the High Evolutionary wants to kidnap Rocket (Bradley Cooper) for unknown reasons. And while he fails, the wise-cracking raccoon’s life hangs in the balance.
This prompts the remaining Guardians to proceed on an epic quest to save the life of their comrade and friend.
Quill, also known as Star-Lord, played wonderfully by Chris Pratt, is also facing his own heartache. For him and the rest of the Guardians to save one of their own, they must team up with Gamora (Zoe Saldana). The green-skinned powerful fighter is the love of Quill’s life who, due to events in the previous films, now has no memory of their time together.
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Then there's Groot (Vin Diesel), a tree that utters the same three lines throughout the films but somehow adds an emotional depth to how the group interacts.
Mantis (Pom Klementieff) is an innocent but ultimately wise empath who can control other people’s emotions through touch, but is confused about her place in the world.
Dave Bautista plays Drax, a massive blue warrior with an equally big heart who doesn’t usually think things through. His comedic timing, loyalty and haunting past makes him one of the most beloved characters in the film.
Nebula (Karen Gillan), the unstoppable antihero turned protagonist, demands perfection and is continuing to evolve.
From the first scene, the power of the story is in the strong bonds between this unlikely group of misfits. They have become a surrogate family to one another and in this film audiences see them dealing with their own past traumas while working together to unravel the mystery of Rocket’s past and save his life.
As they travel through space to face off with a number of strange aliens, the film’s pace is fast, jam-packed with flashbacks to Rocket’s childhood, with rapid-fire action sequences and visual effects.
Gunn’s imagination pairs with production designer Beth Mickle’s talent for bringing life to a variety of alien life forms and adding “humanising” emotional detail to CGI characters.
It’s odd that Disney, which owns the rights to the Marvel Cinematic Universe, hasn’t applied this same CGI character creation to the characters in their live action films. The Lion King, Beauty and the Beast and most recently The Little Mermaid have all been criticised online for the poor quality of their CGI characters.
On the other hand, at times the action was a little chaotic and messy. The bold colour palate was also in some parts overwhelming, feeling like a blur of shapes and designs. And at slightly more than two hours the film was too long — almost all the action scenes could have done with a cleaner edit.
The flashbacks to a Rocket’s childhood were well placed and gave enough information to help people understand his character more thoroughly. However, many elements of the emotional storyline were predictable and felt spoon-fed to audiences who are much smarter than Gunn seems to assume.
It’s a shame that elements of the emotional plot are so cheesy when the comedy in the film is delivered with sophistication.
While the film did a great job at driving home the idea of unexpected friendships — conveying deep and transformative story arcs, and on many fronts broke stereotypes of the genre — there was one lazy trope that was surprising.
Iwuji’s performance as the High Evolutionary was brilliant. However, Gunn’s choice to have the villain marked with scars was incredibly unimaginative. This visual shorthand to indicate that a character is evil is outdated, especially through the rather animated way it appears in several ways in the film.
On the whole, however, Gunn has delivered to audiences what they expected and always loved about the Guardians of the Galaxy universe: an adventure full of heart, humour and friendship. Most importantly though, what Guardians of the Galaxy Volume 3 achieves is ultimately a satisfying finale to a story of unforgettable characters.
Guardians of the Galaxy Vol. 3 will be released in the UAE on May 4.
Essentials
The flights
Etihad and Emirates fly direct from the UAE to Delhi from about Dh950 return including taxes.
The hotels
Double rooms at Tijara Fort-Palace cost from 6,670 rupees (Dh377), including breakfast.
Doubles at Fort Bishangarh cost from 29,030 rupees (Dh1,641), including breakfast. Doubles at Narendra Bhawan cost from 15,360 rupees (Dh869). Doubles at Chanoud Garh cost from 19,840 rupees (Dh1,122), full board. Doubles at Fort Begu cost from 10,000 rupees (Dh565), including breakfast.
The tours
Amar Grover travelled with Wild Frontiers. A tailor-made, nine-day itinerary via New Delhi, with one night in Tijara and two nights in each of the remaining properties, including car/driver, costs from £1,445 (Dh6,968) per person.
Skoda Superb Specs
Engine: 2-litre TSI petrol
Power: 190hp
Torque: 320Nm
Price: From Dh147,000
Available: Now
Stree
Producer: Maddock Films, Jio Movies
Director: Amar Kaushik
Cast: Rajkummar Rao, Shraddha Kapoor, Pankaj Tripathi, Aparshakti Khurana, Abhishek Banerjee
Rating: 3.5
The Settlers
Director: Louis Theroux
Starring: Daniella Weiss, Ari Abramowitz
Rating: 5/5
FIGHT%20CARD
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Our legal columnist
Name: Yousef Al Bahar
Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers
How to wear a kandura
Dos
- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
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
MATCH INFO
Group B
Bayern Munich v Tottenham, midnight (Thursday)
Abu Dhabi Equestrian Club race card
5pm: Abu Dhabi Fillies Classic (PA) Prestige; Dh110,000; 1,400m
5.30pm: Abu Dhabi Colts Classic (PA) Prestige; Dh110,000; 1,400m
6pm: Maiden (PA); Dh80,000; 1,600m
6.30pm: Abu Dhabi Championship (PA) Listed; Dh180,000; 1,600m
7pm: Wathba Stallions Cup (PA) Handicap; Dh70,000; 2,200m
7.30pm: Handicap (PA); Dh100,000; 2,400m
Winners
Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)
Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)
Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)
Best Young Women’s Player
Vicky López (Barcelona / Spain)
Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)
Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)
Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)
Women’s Coach of the Year
Sarina Wiegman (England)
UAE currency: the story behind the money in your pockets
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
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