There probably isn’t a comic-book character in movie history that’s been reinvented more than Batman. The camp Adam West version of the 1960s TV show, via the Hollywood heroics of Michael Keaton, Val Kilmer and George Clooney, to the more intense incarnation played by Christian Bale for Christopher Nolan’s Dark Knight trilogy. Most recently, it’s been Ben Affleck — whose square jaw worked well under the Gotham City crime-fighter’s mask, even if Zack Snyder’s messy films (Batman v Superman: Dawn of Justice and Justice League) left the character in the lurch.
Now it’s the turn of Robert Pattinson. The British actor has been on a fascinating arthouse detour since his last blockbuster series, the Twilight vampire chronicles. Films such as High Life for Claire Denis and Good Time for the Safdie Brothers have shown what a fine actor he is.
In Matt Reeves’s The Batman, he nails the character: the physicality, the brooding introspection, the rage, that all turned millionaire orphan Bruce Wayne into Gotham’s costume-wearing crusader. Here, Reeves fashions him like an anonymous antihero, recording his thoughts in a journal.
“The city’s eating itself — maybe it’s beyond saving,” he voiceovers, as a story that spans just a few days cranks into gear on Halloween. Set 20 years on from when Wayne’s parents were murdered, Reeves dispenses with the done-to-death origin story that’s plagued Batman films in the past, though constructs a narrative that winds around Wayne’s own family history in a highly satisfying way.
In a city where the rain rarely stops tumbling, the obvious predecessor is David Fincher’s Se7en, where a morally righteous serial killer looks for vengeance on the sins of the world.
Here, Batman is dragged into a murder case when the body of Gotham’s mayor is discovered bludgeoned to death. As will become revealed, it’s The Riddler (Paul Dano) who killed him — but don’t expect the cartoonish incarnation from the West TV show, when Frank Gorshin wore a suit emblazoned with question marks. Dano’s character does have his own distinct costume, however, a mask with creepy S&M overtones that goes hand-in-hand with his very unhinged performance. His Riddler seems intent on punishing the corrupt officials of Gotham — repeating the mantra “No more lies.”
Leaving Batman handwritten envelopes with greetings cards full of ciphers, it draws him — along with police department staple Jim Gordon (Jeffrey Wright) — into a story that slithers into the Gotham underworld. The mayor’s murder leads them into the path of Selina Kyle (Zoe Kravitz), who works at The Iceberg Lounge, a nightclub/mob hangout run by The Penguin (Colin Farrell) and his ruthless boss Carmine Falcone (John Turturro). There, you’ll find District Attorney Gil Colson (Peter Sarsgaard) high on drugs or narcotics officers on the take.
Kyle, of course, is better known in Batman lore as Catwoman — and while Kravitz’s agile, athletic take on the character carries some of the traits associated with this slinky cat burglar, like so many in this film, Reeves has put a hugely fresh spin on her. While you won’t find her licking Batman’s face, as Michelle Pfeiffer did with Keaton in Batman Returns, she does at least own cats.
“I have a thing about strays,” she tells Batman, hinting that she and him — two loners in the city — are not so different.
No doubt, the best reinterpretation of a familiar character is Farrell, entirely unrecognisable under prosthetics as he gives off the East Coast gangster vibe to The Penguin (no top hat, no cigar, though in a very sly nod to the character, in one scene, he finds his wrists and ankles bound and is left to waddle off screen — like the creature he’s named after). He also takes centre stage in the best action scene — a vividly filmed car chase, filled with tension, that finally sees the emergence of the Batmobile.
Curiously, The Batman leaves little room for alter ego Bruce Wayne, although the few scenes he has are shared with his faithful butler Alfred (Andy Serkis). Reeves is clearly drawing from Frank Miller’s 1987 graphic novel Batman: Year One, on some level — the rookie vigilante who is arguably every bit as terrifying to the Gotham public as the criminals.
“They think I’m hiding in the shadows — but I am the shadows,” he mumbles, in one of dozens of lines that feel ripped out of a 1940s film noir.
'The Batman'
Stars:Robert Pattinson
Director:Matt Reeves
Rating: 5/5
Superbly scripted by Reeves (Cloverfield) and Peter Craig, even if you have no interest in Batman, the film works as a satisfying murder-mystery, playing on the original idea from the comics of the character as the “World’s Greatest Detective”. Evocatively scored by composer Michael Giacchino — who is having a hell of a year after Spider-Man: No Way Home — this is a Batman film that puts an indelible stamp on the character.
The result is a triumph: one of the darkest and most compelling comic-book movies of the modern era.
The Batman is in UAE cinemas from March 3
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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Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
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The burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Read part four: an affection for classic cars lives on
Read part three: the age of the electric vehicle begins
Read part one: how cars came to the UAE
The Word for Woman is Wilderness
Abi Andrews, Serpent’s Tail
Emergency
Director: Kangana Ranaut
Stars: Kangana Ranaut, Anupam Kher, Shreyas Talpade, Milind Soman, Mahima Chaudhry
Rating: 2/5
UAE players with central contracts
Rohan Mustafa, Ashfaq Ahmed, Chirag Suri, Rameez Shahzad, Shaiman Anwar, Adnan Mufti, Mohammed Usman, Ghulam Shabbir, Ahmed Raza, Qadeer Ahmed, Amir Hayat, Mohammed Naveed and Imran Haider.
More coverage from the Future Forum
Profile
Co-founders of the company: Vilhelm Hedberg and Ravi Bhusari
Launch year: In 2016 ekar launched and signed an agreement with Etihad Airways in Abu Dhabi. In January 2017 ekar launched in Dubai in a partnership with the RTA.
Number of employees: Over 50
Financing stage: Series B currently being finalised
Investors: Series A - Audacia Capital
Sector of operation: Transport
Like a Fading Shadow
Antonio Muñoz Molina
Translated from the Spanish by Camilo A. Ramirez
Tuskar Rock Press (pp. 310)
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'The Batman'
Stars:Robert Pattinson
Director:Matt Reeves
Rating: 5/5