Jack Garratt
Phase (Island)
Four stars
Mix some minimal alt-R&B grooves and forlorn piano ballads, pepper with underground electro warbles and crunchy palm-muted guitars, add a dash of dubstep, and sprinkle liberally with windswept confessional lyrics. Voila – you have Jack Garratt, an artist of unmistakable talent and impressive versatility.
The 24-year-old British singer-songwriter has already been feted as the hottest talent of the year. Last month, he won the BBC Sound Poll of 2016. On Wednesday he capped this by taking the Critics’s Choice Award at the Brits. Both gongs are based on a vote of tastemakers and journalists who have an uncanny knack of singling out talent on the verge of radio-jamming omnipotence (previous artists to win both awards include Ellie Goulding, Sam Smith and Adele, who it’s fair to say all did pretty well for themselves).
All this hype was amassed after a handful of singles and EPs – Garratt's big artistic statement, Phase, dropped on the eve of the Brits win, promptly debuting at number three on the UK album charts.
It seems certain to climb higher in coming weeks. Phase is a minutely-crafted hybrid of contemporary trends – namely, smart neo R&B of the post-The Weeknd variety, and heartfelt, introspective balladry of the Ed Sheeran school.
Perhaps inevitably, Garratt is falling into the slipstream of last year’s earnestly hat-wearing Critics’s Choice winner, James Bay. It’s not an entirely fair comparison – there are many more colours at play in Garratt’s palette.
Tracking nearly every instrument and largely self-produced, Garratt is a canny 21st-century arranger with a deep sensitivity for contrasting textures. Far Cry is a yearning minimal vamp that flits schizophrenically between jazzy after-hours piano hooks, warbling bass buzz and desolate neon beats and blips. Moving the body and mind, it's something you could dance to or sob to – all your post-club needs bottled in one.
Driven by a wailing, siren-like female vocal loop, haunting debut single The Love You're Given smoulders seductively, while Breathe Life balances an intimate delivery and perfect pop hook. Darker club-inspired flavours emerge in the end stretch with Chemical and Fire.
At times, all these elements can't help feeling the wrong side of contrived. Complete with a "drink and smoke" reference in the first line, Weathered really could be a Sheeran parody. It's far from Garratt's only moment of self pity. "My nights are broken up by the sounds of women I'll never meet," begins the falsetto whine of breakout hit Worry. One suspects meeting members of the fairer gender won't be such a problem anymore.
Still, while at times it might sound like the product of a focus group, Phase isn't the latest release from a Stockholm hit factory, but the work of one man – a man with a multitude of talents, influences and feelings, all fighting to reach the surface on Phase. As time passes and instincts harden, one can only see Garratt's gifts sharpening into clearer focus.
rgarratt@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
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The specs
Engine: 2.0-litre 4-cyl turbo
Power: 247hp at 6,500rpm
Torque: 370Nm from 1,500-3,500rpm
Transmission: 10-speed auto
Fuel consumption: 7.8L/100km
Price: from Dh94,900
On sale: now
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Tips to avoid getting scammed
1) Beware of cheques presented late on Thursday
2) Visit an RTA centre to change registration only after receiving payment
3) Be aware of people asking to test drive the car alone
4) Try not to close the sale at night
5) Don't be rushed into a sale
6) Call 901 if you see any suspicious behaviour
UAE currency: the story behind the money in your pockets
Glossary of a stock market revolution
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Redditor
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Naked short
An illegal practice
Mohammed bin Zayed Majlis
Infiniti QX80 specs
Engine: twin-turbocharged 3.5-liter V6
Power: 450hp
Torque: 700Nm
Price: From Dh450,000, Autograph model from Dh510,000
Available: Now
THE LOWDOWN
Photograph
Rating: 4/5
Produced by: Poetic License Motion Pictures; RSVP Movies
Director: Ritesh Batra
Cast: Nawazuddin Siddiqui, Sanya Malhotra, Farrukh Jaffar, Deepak Chauhan, Vijay Raaz
Company%C2%A0profile
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COMPANY PROFILE
Company name: Blah
Started: 2018
Founder: Aliyah Al Abbar and Hend Al Marri
Based: Dubai
Industry: Technology and talent management
Initial investment: Dh20,000
Investors: Self-funded
Total customers: 40
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The 12 Syrian entities delisted by UK
Ministry of Interior
Ministry of Defence
General Intelligence Directorate
Air Force Intelligence Agency
Political Security Directorate
Syrian National Security Bureau
Military Intelligence Directorate
Army Supply Bureau
General Organisation of Radio and TV
Al Watan newspaper
Cham Press TV
Sama TV
MATCH INFO
Rugby World Cup (all times UAE)
Final: England v South Africa, Saturday, 1pm
Quick%20facts
%3Cul%3E%0A%3Cli%3EStorstockholms%20Lokaltrafik%20(SL)%20offers%20free%20guided%20tours%20of%20art%20in%20the%20metro%20and%20at%20the%20stations%3C%2Fli%3E%0A%3Cli%3EThe%20tours%20are%20free%20of%20charge%3B%20all%20you%20need%20is%20a%20valid%20SL%20ticket%2C%20for%20which%20a%20single%20journey%20(valid%20for%2075%20minutes)%20costs%2039%20Swedish%20krone%20(%243.75)%3C%2Fli%3E%0A%3Cli%3ETravel%20cards%20for%20unlimited%20journeys%20are%20priced%20at%20165%20Swedish%20krone%20for%2024%20hours%3C%2Fli%3E%0A%3Cli%3EAvoid%20rush%20hour%20%E2%80%93%20between%209.30%20am%20and%204.30%20pm%20%E2%80%93%20to%20explore%20the%20artwork%20at%20leisure%3C%2Fli%3E%0A%3C%2Ful%3E%0A
Veere di Wedding
Dir: Shashanka Ghosh
Starring: Kareena Kapoo-Khan, Sonam Kapoor, Swara Bhaskar and Shikha Talsania
Verdict: 4 Stars
Film: In Syria
Dir: Philippe Van Leeuw
Starring: Hiam Abbass, Diamand Bo Abboud, Mohsen Abbas and Juliette Navis
Verdict: Four stars