Usher review: R&B star delivers crowd-pleasing old-school set at Abu Dhabi F1

It takes a lot for Usher to perform outside of the US these days.

For the last two years, the R&B star has built a successful residency in Las Vegas — perhaps rightfully understanding his fan base matured from the frenzied days of the late 1990s and prefer hearing the hits seated.

Then again, the allure of the Abu Dhabi Grand Prix, with its glamour and friendly crowd, was enough for the singer, full name Usher Raymond, to bring some of that Vegas razzle-dazzle to Etihad Park on Thursday.

Usher last performed a full concert in the UAE in 2012. Khushnum Bhandari / The National

Usher’s return to the UAE is also a case of unfinished business.

His last major performance, bizarrely, was part of the closing ceremony for the 2012 World Parachuting Championships Dubai.

Needless to say, it wasn’t exactly his crowd. Also, it was a different Usher who took the stage back then.

While the show was slick as expected, he carried the kind of added intensity of a champion defending his turf.

While still a bonafide star in those days, a new generation of acts, such as Chris Brown and Jason Derulo, were on the rise and nipping at his heels.

Fortunately, none of that tension was on display in Abu Dhabi on Thursday.

He cut a friendly and suave figure as he took us on an hour-long journey of his greatest hits.

Backed by a cracking band, including a horn section and a panoply of dancers, Usher channelled the vibes of his Las Vegas residency at Etihad Park.

All songs, from the stomping Caught Up to smooth ballads like Burn, were lovingly performed with Usher’s velvety croon.

Usher spent part of the set celebrating the 25th anniversary of his second album My Way.

Tracks such as You Make Me Wanna... and the lush stylings of Nice and Slow exemplified the persona that made him a hit at the clubs and earned him a guest acting role in Bold and the Beautiful in 1998.

Confessions, an R&B ballad, was also a standout, with Usher leaning into the stark subject matter with an emotionally committed performance.

Despite the lyrical dramatics, Usher was in congenial mode throughout the evening.

Call it “The Vegas Effect”, as the show featured some of the old-school banter synonymous with residency shows.

“This one's for you, and you, and you …” he would say to the screams of the crowd.

At other times, he would trail songs by conversationally mentioning well-known lyrics such as “how many lovers and friends are out there?” before launching into the ballad Lovers and Friends.

Usher kept moving with a slick and choreographed set. Khushnum Bhandari / The National

This matured vibe suits Usher.

Nearly 30 years into his career encompassing music, film and television — not to mention being responsible for spotting future superstar Justin Bieber on YouTube — Usher has nothing left to prove and has seemingly embraced his seasoned status.

With his next performance in Saudi Arabia's AlUla on Friday, one hopes he takes his latest show further on the road, as some things shouldn't only stay in Vegas.

The Abu Dhabi Grand Prix after-race concerts continue with Swedish House Mafia performing on Friday, followed by Kendrick Lamar and Def Leppard on Saturday and Sunday respectively.

Access to after-race concerts is exclusive to Abu Dhabi Grand Prix ticket holders. Tickets are available online at www.yasmarinacircuit.com and through the Yas Marina Circuit Call Centre on 800 927 or 02 659 9800

Forty-five artists who have played at the Abu Dhabi F1 After-Race Concerts — in pictures

The National Archives, Abu Dhabi

Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.

Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en

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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.

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Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

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