What is the Instagram handstand challenge? The agility feat that counts Tom Holland and Jake Gyllenhaal as fans

Another day, another viral challenge on Instagram. It is almost to be expected, with millions of people confined to their homes amid the coronavirus pandemic.

You may well have seen the handstand challenge appear on your timelines in the last few days. But what is it, exactly?

The feat shows off physical agility, as well as a little extroverted flair, as those who take part are required to put on a T-shirt while doing a handstand.

The craze has likely been popularised by Spider-Man: Homecoming star Tom Holland, who took to his Instagram Stories to show himself taking on the "impossible challenge".

Marvel actor Tom Holland mid-handstand challenge. Instagram

After a fair amount of huffing and puffing, the British actor succeeded in getting on his New York Yankees T-shirt, and then nominated fellow celebrities Ryan Reynolds, Jake Gyllenhaal and Harrison Osterfield to try their hand.

Gyllenhaal and Osterfield both duly obliged, with the former taking fewer than 30 seconds to complete the challenge.

Jake Gyllenhaal taking on the Instagram handstand challenge. Instagram

Deadpool star Reynolds, however, declined the offer to partake in the challenge, taking to his Instagram Stories and simply saying: "No".

Gyllenhaal nominated Hugh Jackman, 50 Cent and his sister Maggie Gyllenhaal, who are all yet to respond to the challenge.

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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