Beyoncé headlines London charity concert

Beyoncé and a few famous friends turned the home of English rugby into a fortress for women's rights at a charity concert yesterday. The show at Twickenham rugby stadium in London was in support of Chime for Change, a campaign to help empower women. The singer had the 50,000-strong crowd in a frenzy when she sang Crazy in Love with her husband Jay-Z. Performances included Simon Le Bon with Timbaland and Jennifer Lopez with Mary J Blige. Freida Pinto, Aishwarya Rai Bachchan, Jada Pinkett Smith, James Franco, Ryan Reynolds and Gloria Steinem were among the presenters. - AP

Matt Smith quits Doctor Who

The BBC is on the hunt for a new Time Lord after Matt Smith announced on Saturday he's quitting as the star of the sci-fi drama Doctor Who. Smith, who has played the eccentric, time-travelling Doctor since 2010, said he would bow out in a special Christmas episode of the 50-year-old show and a new star would take over. Smith is the 11th and youngest actor to star in the show. He recently made his directorial debut and has spoken of his ambitions for a filmmaking career. - AFP

Patrick Stewart's 'first slice of pizza'

On Wednesday, Sir Patrick Stewart tweeted a photograph of himself eating what he claimed was his first slice of pizza. The bizarre confession by the 72-year-old actor was picked up by news outlets from USA Today to Fox News. Stewart went on the record with New York magazine to explain he had eaten pizza during his 18 years living in the US, just not by the slice. “This was my first slice of pizza,” Stewart said. – The National staff

Taio wants to collaborate with Psy

Speaking from the Mawazine music festival in Morocco on Saturday, the UK pop star Taio Cruz said he would love to share some studio time with the South Korean rapper Psy. "He has a lot of energy," Cruz said. "I think we could work well together. He can show me how to do those crazy dance moves and I think we also connect in that we both like wearing shades every where we go." Cruz's festival performance saw him DJing live for the first time. The Dynamite singer plans a similar performance for the UAE later in the year.— The National staff

Bruno Mars' mother dies at age 55

The mother of the Grammy-winning pop star Bruno Mars has died in Hawaii. Bernadette Hernandez died Saturday of a brain aneurysm, according to a publicist for Mars' label, Atlantic Records. Hernandez, 55 years old, died in Honolulu at Queens Medical Center; no other information was given. She was a hula dancer and a singer who immigrated from the Philippines and nurtured her children's interest in music. - AP

@LifeNationalUAE

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

The specs

Engine: 5.0-litre supercharged V8

Transmission: Eight-speed auto

Power: 575bhp

Torque: 700Nm

Price: Dh554,000

On sale: now

Key 2013/14 UAE Motorsport dates

October 4: Round One of Rotax Max Challenge, Al Ain (karting)

October 1: 1 Round One of the inaugural UAE Desert Championship (rally)

November 1-3: Abu Dhabi Grand Prix (Formula One)

November 28-30: Dubai International Rally

January 9-11: 24Hrs of Dubai (Touring Cars / Endurance)

March 21: Round 11 of Rotax Max Challenge, Muscat, Oman (karting)

April 4-10: Abu Dhabi Desert Challenge (Endurance)

Beyoncé headlines London charity concert

Plus: Stewart talks first slice of pizza; Matt Smith quits Doctor Who; Taio wants to collaborate with Psy; Bruno Mars' mother dies at age 55.

Ten tax points to be aware of in 2026

The specs

Key 2013/14 UAE Motorsport dates