A car driven by Paul Walker's character in the hit billion-dollar movie franchise Fast & Furious is going on sale.
Auction house Bonhams will host a stand-alone online sale of the 2000 Nissan Skyline R34 GT-R, which it calls "the most famous modern-day movie cars", from April 28 to May 5.
Walker, who died in 2013 in a car accident, is best known for his role as Brian O'Conner in the franchise. He famously drove the car in Fast & Furious, the fourth film in the series, which was released in 2009.
Walker was intimately involved in the customisation of the R34 GT-R, working with Daryl Alison of Kaizo Industries.
The conversion work included the installation of a custom roll cage, a bespoke dashboard-mounted monitor and custom racing bucket seats — which remain in Walker’s seating position today. A Turbonetics intercooler was added to the 2.6-litre twin-turbo straight-six engine, twinned with a six-speed manual transmission.
Externally, the GT-R was enhanced with 19 x 11 Volk Racing RE30 wheels and a Nismo NE-1 exhaust. The actor also personally expressed his wish not to drive a "Sticker Bomber" and so the car’s vinyls and other decorations were removed, highlighting the clean, classic lines of the Bayside Blue Skyline.
Scroll through the gallery below for more pictures of Paul Walker's Nissan car soon to be auctioned
The GT-R featured extensively in the film, tearing through Los Angeles in a high-stakes street race and being used for smuggling over the Mexican border. The action sequences, including the car being blown up, were carried out by six replica Skyline stunt cars, of which four were GT-T rear-wheel-drive non-turbo models. The body of another was mounted on to an off-road dune buggy for a jump shot and a cut-out body "buck" car mounted on a trailer was used for in-car shots — all dressed to resemble this original GT-R.
“In its iconic Bayside Blue colour, this is unquestionably one of the most notable and covetable vehicles from the most celebrated automotive film franchise of all time," Bonhams said.
“It is an instantly recognisable example of a timeless design, built to the precise personal specification of a most celebrated, and now sadly missed, true enthusiast. This is surely a don’t-miss opportunity for any Skyline enthusiast or a Fast & Furious fan.”
The trailer for Fast X, the 10th film in the franchise, and the first of a planned two-film finale, was released last month.
The Bonhams auction will take place from April 28 to May 5. Price estimates are available on request
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
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
Stormy seas
Weather warnings show that Storm Eunice is soon to make landfall. The videographer and I are scrambling to return to the other side of the Channel before it does. As we race to the port of Calais, I see miles of wire fencing topped with barbed wire all around it, a silent ‘Keep Out’ sign for those who, unlike us, aren’t lucky enough to have the right to move freely and safely across borders.
We set sail on a giant ferry whose length dwarfs the dinghies migrants use by nearly a 100 times. Despite the windy rain lashing at the portholes, we arrive safely in Dover; grateful but acutely aware of the miserable conditions the people we’ve left behind are in and of the privilege of choice.
The specs: Macan Turbo
Engine: Dual synchronous electric motors
Power: 639hp
Torque: 1,130Nm
Transmission: Single-speed automatic
Touring range: 591km
Price: From Dh412,500
On sale: Deliveries start in October
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Madrid Open schedule
Men's semi-finals
Novak Djokovic (1) v Dominic Thiem (5) from 6pm
Stefanos Tsitsipas (8) v Rafael Nadal (2) from 11pm
Women's final
Simona Halep (3) v Kiki Bertens (7) from 8.30pm
MATCH INFO
What: 2006 World Cup quarter-final
When: July 1
Where: Gelsenkirchen Stadium, Gelsenkirchen, Germany
Result:
England 0 Portugal 0
(Portugal win 3-1 on penalties)
