Lewis Capaldi is known for his intimate but powerful performances. PA
Lewis Capaldi is known for his intimate but powerful performances. PA
Lewis Capaldi is known for his intimate but powerful performances. PA
Lewis Capaldi is known for his intimate but powerful performances. PA

Lewis Capaldi to perform at Saadiyat Nights in Abu Dhabi


Faisal Al Zaabi
  • English
  • Arabic

Scottish singer Lewis Capaldi will return to the UAE next year for Saadiyat Nights concert series.

The artist, known for his intimate ballads and wry humour, will perform at the Saadiyat Island amphitheatre, a purpose-built, open-air venue, on January 17. The show is part of the UAE capital’s winter concert series. Capaldi is the first artist confirmed for the new season.

Capaldi, 28, is best known for the single Someone You Loved (2019), which topped charts around the world and earned him a Grammy nomination. His second album, Broken by Desire to Be Heavenly Sent, was released in 2023, produced further hits including Pointless and Wish You the Best.

The Abu Dhabi show comes during a busy time for the artist. In July he announced a series of outdoor headline concerts in the UK and Ireland for summer 2026, including dates in London, Cardiff and Leeds. These follow a successful arena run in 2025 that sold out venues across Europe.

Fans in Abu Dhabi can expect to hear a selection of his most popular tracks alongside newer material. Recent performances have featured anthems such as Before You Go and Hold Me While You Wait, delivered in Capaldi’s trademark soaring vocals.

Christina Aguilera's Saadiyat Nights concert in February 2025. Victor Besa / The National
Christina Aguilera's Saadiyat Nights concert in February 2025. Victor Besa / The National

Since its launch, Saadiyat Nights has hosted some of the world’s most celebrated artists. Previous performers include John Legend, Christina Aguilera, Gwen Stefani, Robbie Williams and Jennifer Lopez, making the series one of the Middle East’s most impressive live music platforms.

The concert series venue on Saadiyat Island with its open-air setting and temperate January evenings has become popular with Abu Dhabi residents and visitors. The site will offer an atmosphere well suited to Capaldi’s soulful yet powerful sound.

The concert forms part of Abu Dhabi’s wider drive to expand its cultural and entertainment offering. Saadiyat Island is home to museums, galleries and a collection of luxury hotels, making it a hub for visitors seeking both leisure and live performances.

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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

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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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