“If it ain’t broke, don’t fix it.”
This was new presenter Matt LeBlanc's attitude to Top Gear when The National asked him how he was getting to grips with one of the most popular factual shows in the world.
And yes, there has always been too much riding on the show for BBC Worldwide – they make an estimated $225m per season – to green light a complete reinvention. But as the credits rolled over the famous theme tune at the end of the first post-Jeremy Clarkson, James May and Richard Hammond show last night, Monday, May 29 – watched by 4.4 million viewers – it became clear that LeBlanc and Chris Evans' Top Gear had indeed gambled.
Because this was a show almost identical to its previous incarnation, but without a shred of the enjoyable relationships between personalities that had made it so watchable over the years. It felt like watching a covers band playing hits to perfection – but leaving the audience wishing they’d seen the real thing.
The very first feature was almost staggering in its homage to Top Gears past. Evans attempted his very best Clarkson impression, shrieking with delight at the sheer power of the new Dodge Viper APR against a backdrop of moody, cinematic photography. It even had the old twist of "You thought this car was good … how about THIS!" as a yellow Chevrolet Corvette roared down a Nevada runway. In fact, the use of the setting was probably the best part of the entire hour: it was shot at the Top Gun airbase, and the programme ran with the 1980s film theme, strapping laser sights to the vehicles and challenging occasional presenter Sabine Schmitz to "lock on" to Evans' car.
It was fun, Schmitz was enjoyably sweary and probably underused. But the same idea was then almost exactly repeated later, with LeBlanc testing the offroad Ariel Nomad and being challenged to outrun paparazzi. The show might have got away with it in a different episode, but here the whole thing was just, well, odd.
LeBlanc, however, was in his element describing the virtues of the Nomad – and strangely stunted in the studio sections, where the easy camaraderie between the previous presenters was noticeably missing. For all the talk of seven presenters flitting in and out of the new Top Gear, it does feel like Evans and LeBlanc need another voice to bounce off more regularly. Perhaps a trio would have been too similar to what had come before - not that this seemed to bother the production team in any other area of the show.
That LeBlanc and Evans are still working each other out was most painfully obvious in this week’s challenge, which started out with the duo driving open-topped Reliant Rialtos to Blackpool from London. The first segment not only had no point to it, it was fundamentally boring: two middle-aged men who don’t know each other driving up a motorway until one of the cars breaks, with no hilarious consequences. Thankfully it brightened up a bit when the UK vs USA element was ramped up with the addition of some Jeep vs Land Rover challenges, but the endgame - to get automobiles to the top of inaccessible mountains – was once again straight out of previous Top Gears.
Elsewhere, the unknowable Stig is still driving cars fast – introducing him with the words “We got custody” was probably the best line of the show – and the Star in a Reasonably Priced Car has now become two stars competing against each other in a rallycross Mini Cooper.
Celebrity chef Gordon Ramsay – who has appeared on the show twice before – got to boast about his Ferraris and beat actor Jesse Eisenberg, who seemed a bit bemused to be there at all.
As, most worryingly, did LeBlanc. It wouldn't be much of a surprise if he doesn't last more than one season, but there were tiny glimpses that Evans might be able to mould Top Gear into something that feels less constrained by what has come before. The studio elements felt much more like his TFI Friday chat/entertainment show; generally, the new Top Gear seems more obviously fun-seeking and less sneery and entitled. Evans has a track record of innovation: but here the BBC really need to let him off the leash. At the moment, he's having to play to a crowd who probably wish Top Gear never needed fixing in the first place.
• Top Gear's UAE debut date has not been announced yet
artslife@thenational.ae
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
UAE currency: the story behind the money in your pockets
Scores
New Zealand 266 for 9 in 50 overs
Pakistan 219 all out in 47.2 overs
New Zealand win by 47 runs
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Key figures in the life of the fort
Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.
Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.
Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.
Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.
Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.
Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.
Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.
Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.
Sources: Jayanti Maitra, www.adach.ae
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