The Lifetime movie that Will Ferrell and Kristen Wiig denied would ever happen was broadcast on the US TV channel on Saturday night – and their denial is now easy to understand. It was lousy.
Or, if nothing else, it was broadcast on the wrong network. It belonged on Comedy Central.
It's hard to fathom what Ferrell, Wiig and their co-conspirators on A Deadly Adoption had in mind: was it a misbegotten homage to the cheesy melodramas Lifetime specialises in, or an extended Saturday Night Live spoof mocking Lifetime on its own airwaves?
Who could tell? Who cares?
The people responsible for Deadly weren't explaining. In fact, they seemed to want it to show without anyone noticing.
A few weeks ago, Ferrell and Wiig announced they were abandoning what they called the “secret” project after its existence was leaked.
Too bad it wasn’t. Lifetime swiftly acknowledged the film was in the can and would be broadcast. Why its stars misled fans was never clarified.
The film was not made available for preview – and no wonder – nor did anyone associated with it agree to an interview.
What Wiig and Ferrell did do was inflate their inarguable star power with an otherwise negligible story. It is inspired by a real-life story but that doesn’t save it from being a cliché: an expectant mother loses her child in a ridiculous mishap and, unable to get pregnant again, she and her husband welcome a pregnant young woman (Jessica Lowndes) into their home in the hopes of adopting her child.
The mother-to-be presents herself as a winsome goody-two-shoes but turns out to be a psycho seductress with her eye on Ferrell’s character, a rich and successful author.
Guess what? The young woman has been faking her pregnancy. Then she and her low-life boyfriend kidnap the couple’s 6-year-old daughter and hold her for ransom. Forget the rest. It got worse and worse.
Wiig is appealing no matter what she does and did her best under thankless circumstances.
The real blame for A Deadly Adoption lay in the script and, most dramatically, in Ferrell's performance. He didn't bother committing either way to the material: was he playing it straight and failing, or playing it ironically and failing?
Too bad this deadly dull film didn’t stay a secret from the viewers.
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
What is tokenisation?
Tokenisation refers to the issuance of a blockchain token, which represents a virtually tradable real, tangible asset. A tokenised asset is easily transferable, offers good liquidity, returns and is easily traded on the secondary markets.
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Fight card
Bantamweight
Siyovush Gulmamadov (TJK) v Rey Nacionales (PHI)
Lightweight
Alexandru Chitoran (ROM) v Hussein Fakhir Abed (SYR)
Catch 74kg
Tohir Zhuraev (TJK) v Omar Hussein (JOR)
Strawweight (Female)
Weronika Zygmunt (POL) v Seo Ye-dam (KOR)
Featherweight
Kaan Ofli (TUR) v Walid Laidi (ALG)
Lightweight
Leandro Martins (BRA) v Abdulla Al Bousheiri (KUW)
Welterweight
Ahmad Labban (LEB) v Sofiane Benchohra (ALG)
Bantamweight
Jaures Dea (CAM) v Nawras Abzakh (JOR)
Lightweight
Mohammed Yahya (UAE) v Glen Ranillo (PHI)
Lightweight
Alan Omer (GER) v Aidan Aguilera (AUS)
Welterweight
Mounir Lazzez (TUN) Sasha Palatnikov (HKG)
Featherweight title bout
Romando Dy (PHI) v Lee Do-gyeom (KOR)
Kill%20Bill%20Volume%201
%3Cp%3E%3Cstrong%3EDirector%3C%2Fstrong%3E%3A%20Quentin%20Tarantino%3Cbr%3E%3Cstrong%3EStars%3C%2Fstrong%3E%3A%20Uma%20Thurman%2C%20David%20Carradine%20and%20Michael%20Madsen%3Cbr%3E%3Cstrong%3ERating%3C%2Fstrong%3E%3A%204.5%2F5%3C%2Fp%3E%0A
The National in Davos
We are bringing you the inside story from the World Economic Forum's Annual Meeting in Davos, a gathering of hundreds of world leaders, top executives and billionaires.
