Florence and the Machine – High as Hope
Three stars
Florence and the Machine have succeeded in walking a fine line over a 10-year career that saw them first come to prominence with the release of 2009's debut album Lungs. The band's brand of huge power ballads could easily see them filed as the kind of outfit whose CDs belong on the coffee table of a mid-level hedge fund investment advisor, nestled alongside the likes of Dido, Enya and Adele in an attempt to prove to visitors that the owner has, you know, "soul."
Florence Welch and her bandmates have successfully avoided this fate so far in their careers. Welch’s behemoth of a voice, alongside a distinct indie sensibility, ensures that in fact their work does indeed have soul, rather than slipping into join-the-dots, female-fronted, adult-orientated rock mediocrity as they have become ever more a festival-headlining global phenomenon. Can they pull the feat off again with this, their fourth studio album?
High as Hope takes its foot off the pedal somewhat compared to previous albums. The instrumentation is pared down, the production minimal by their own standards, and even Welch's voice is slightly more subdued than we are used to, as if she's experimenting with the idea of simply telling listeners a story, rather than beating it into their eardrums with a heavy object.
The album has taken a distinctly microcosmic approach lyrically, too. Welch has always had the ability to belt out a song about the most mundane everyday occurrence as if she were Elgar and the London Symphony Orchestra announcing the imminent end of the world. Here, the mundane occurrences include apologising to her sister for ruining her 18th birthday (Grace), the pain of unreturned text messages (Big God), and giving us a tour of her favourite South London hangouts as a teenager (South London Forever).
It's surely Welch's most personal writing to date, and not all of the topics are quite so inconsequential, such as lead single Hunger, which opens with the unswervingly honest: "At 17 I started to starve myself."
Welch even takes a dig at her own past musical excesses on album closer No Choirs, which as the name implies, features no choirs, and the assurance that "no chorus could come in about two people sitting doing nothing".
The band may need to return to slightly more epic work in future if they're to maintain their festival-headlining status, but as a brief musical interlude, High as Hope is a fine reminder that, sometimes, less is more.
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The Lost Letters of William Woolf
Helen Cullen, Graydon House
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
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants
Our legal advisor
Ahmad El Sayed is Senior Associate at Charles Russell Speechlys, a law firm headquartered in London with offices in the UK, Europe, the Middle East and Hong Kong.
Experience: Commercial litigator who has assisted clients with overseas judgments before UAE courts. His specialties are cases related to banking, real estate, shareholder disputes, company liquidations and criminal matters as well as employment related litigation.
Education: Sagesse University, Beirut, Lebanon, in 2005.
Biog:
Age: 34
Favourite superhero: Batman
Favourite sport: anything extreme
Favourite person: Muhammad Ali
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FINAL LEADERBOARD
1. Jordan Spieth (USA) 65 69 65 69 - 12-under-par
2. Matt Kuchar (USA) 65 71 66 69 - 9-under
3. Li Haotong (CHN) 69 73 69 63 - 6-under
T4. Rory McIlroy (NIR) 71 68 69 67 - 5-under
T4. Rafael Cabrera-Bello (ESP) 67 73 67 68 - 5-under
T6. Marc Leishman (AUS) 69 76 66 65 - 4-under
T6. Matthew Southgate (ENG) 72 72 67 65 - 4-under
T6. Brooks Koepka (USA) 65 72 68 71 - 4-under
T6. Branden Grace (RSA) 70 74 62 70 - 4-under
T6. Alexander Noren (SWE) 68 72 69 67 - 4-under
THE SPECS
2020 Toyota Corolla Hybrid LE
Engine: 1.8 litre combined with 16-volt electric motors
Transmission: Automatic with manual shifting mode
Power: 121hp
Torque: 142Nm
Price: Dh95,900
Florence and the Machine – High as Hope
Three stars