Manhattan in Lego: Irish teen builds impressive 'freestyle' replica of New York City borough

Alex Bailey built the replica using maps and holiday photos

Farah Andrews
Farah Andrews
Dubai

November 24, 2020

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For many, Lego builds have been a source of comfort this year, keeping hands and minds busy periods of self-isolation. The majority of fans follow the instructions to the letter, as the intricate builds take shape.

That is not the case for Alex Bailey, 14. The teenage Lego whiz from Dublin, Ireland, recently challenged himself with a reconstruction of Manhattan, which he completed "freestyle".

The build took Bailey one week to complete. With no manual to guide him, the teenager told The National that he used "maps and pictures taken [during a] helicopter ride over Manhattan last Christmas" for reference.

"I would love to be a Lego builder and an architect," he said of his future plans. "I have built some amazing futuristic cities, however, I'm very proud of my NYC build."

Bailey estimates that he has thousands of pieces, explaining, "I destroyed all my sets as I prefer freestyle."

Laura Bailey, Alex's mother, first posted the video to her Twitter account on September 25. However it wasn't until retired basketball player and Twitter influencer Rex Chapman retweeted the video this week that it started to get global attention. At the time of writing, the video had more than 2.4 million views.

The teenager's mother told The National she is "surprised" it has got this much attention.

She says of her son's Lego skills: "He started building at 2 years old, however, we noticed he had a skill at 7 when he built a three-foot Lego Titanic ship."

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The specs: 2018 Nissan Patrol Nismo

Price: base / as tested: Dh382,000

Engine: 5.6-litre V8

Gearbox: Seven-speed automatic

Power: 428hp @ 5,800rpm

Torque: 560Nm @ 3,600rpm

Fuel economy, combined: 12.7L / 100km

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

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

Real estate tokenisation project

Dubai launched the pilot phase of its real estate tokenisation project last month.

The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.

Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.

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