Tom Ellis takes on a double role in the latest season of the show 'Lucifer'. Courtesy of Warner Bros Entertainment
Tom Ellis takes on a double role in the latest season of the show 'Lucifer'. Courtesy of Warner Bros Entertainment
Tom Ellis takes on a double role in the latest season of the show 'Lucifer'. Courtesy of Warner Bros Entertainment
Tom Ellis takes on a double role in the latest season of the show 'Lucifer'. Courtesy of Warner Bros Entertainment

'Lucifer' returns: Five things to watch out for in the show’s latest season


Janice Rodrigues
  • English
  • Arabic

After more than a year's wait, the fifth season of Lucifer finally dropped on Netflix on Friday, August 21… and fans are thrilled.

The popular show, which picks up right after the dramatic events of the season four finale, is packed full of plot twists.

Even though it's only been out a day, you’ve probably already binge-watched most of the series. But, on the off-chance that you haven’t actually finished the latest episodes that have aired, here are some things to know about the latest season.

The first half will end on a cliffhanger

The episodes that dropped on August 21 only make up half of season five of the show. This means that fans still have eight more episodes to look forward to… which is well and good since the eight that have released do end on something of a cliffhanger. No spoilers, but that includes the introduction of a pretty significant new character.

Netflix is yet to announce when the remaining episodes for the second half of season five will be released.

It isn’t the last season

Although it was previously announced that season five would be the end of the show, in June 2020, the show was renewed for a sixth and final season. The announcement seems to have taken everyone by surprise – including Tom Ellis, who plays the lead role of Lucifer.

In an interview with Entertainment Weekly, he said that when they were shooting for season five, 95 per cent of the time they believed it was going to be the show's final season.

The number of episodes and release date of the final season are also yet to be announced.

Having a double role messed with Tom Ellis 

Fans of the show already knew that season five would have Ellis take on a double role from the trailer, which aired in June.

In the latest season, he plays the role of Lucifer as well as Lucifer’s manipulative brother Michael, differentiated by a conniving personality and American accent.

Ellis has stated that playing this new character messed with his head a little bit.

"It was a new challenge to me, that's for sure," he said in an interview with Backstage.

“But it was nice to think about a different character for a while. I had a certain set of rules that I had to work in…. in terms of Lucifer and Michael being different, I had to go old-school in that and figure out physicality and voice and how a character walks, as opposed to any sort of transformative prosthetics.”

Lucifer speaks in Tagalog

The devil can speak in many tongues, and fans get to watch him bust out his Tagalog language skills in season five. In a scene in the seventh episode of the season, a crime investigation requires him to speak to a young man and his grandmother, the latter of which doesn’t speak any English.

So, Lucifer goes into action, asking the young man “Nagsasalita ba sya ng Tagalog?” (Does she speak Tagalog?) before greeting the grandmother with a “Kumusta ka Madam?” (How are you, madam?)

Fans have been quick to point out that Ellis doesn't quite nail the accent but it was interesting to hear the language in the star’s usual sassy demeanor and of course, he gets an A for effort.

The season features a noir episode

Beneath the supernatural elements, Lucifer is a crime drama after all, and it's refreshing to see creators have a little fun with season five by introducing It Never Ends Well for the Chicken – a noir episode.

The episode, which is the fourth in the season, cuts between present and past, and features a stylistic black-and-white setting, complete with pinstripe suits and bowler hats as detective attempt to solve a case.

"Tom Ellis is made for this style. He kind of is Cary Grant. I think there's always been something about his portrayal of Lucifer [that's] old school, that harkens back to the extravagance and elegance of old Hollywood and just noir," co-showrunner Ildy Modrovich told Entertainment Weekly while explaining why they picked the era.

Excited about the binge watching? You aren’t alone. Here’s what some fans had to say about the latest episodes.

Scores

Rajasthan Royals 160-8 (20 ov)

Kolkata Knight Riders 163-3 (18.5 ov)

UNSC Elections 2022-23

Seats open:

  • Two for Africa Group
  • One for Asia-Pacific Group (traditionally Arab state or Tunisia)
  • One for Latin America and Caribbean Group
  • One for Eastern Europe Group

Countries so far running: 

  • UAE
  • Albania 
  • Brazil 
ARGENTINA SQUAD

Goalkeepers: Franco Armani, Agustin Marchesin, Esteban Andrada
Defenders: Juan Foyth, Nicolas Otamendi, German Pezzella, Nicolas Tagliafico, Ramiro Funes Mori, Renzo Saravia, Marcos Acuna, Milton Casco
Midfielders: Leandro Paredes, Guido Rodriguez, Giovani Lo Celso, Exequiel Palacios, Roberto Pereyra, Rodrigo De Paul, Angel Di Maria
Forwards: Lionel Messi, Sergio Aguero, Lautaro Martinez, Paulo Dybala, Matias Suarez

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