Ineos Grenadier 2023 review: Off-road colossus breaks cover


Simon Wilgress-Pipe
  • English
  • Arabic

If you were in the business of car manufacturing and looking to showcase the capabilities of your off-roader, you could do worse than plan a weeks-long trip from the far reaches of northern Scotland down to London, England, taking in the toughest terrain en route.

This, then, is what Ineos, a new swimmer in the SUV fishbowl, did to showcase its new rough rider, the Grenadier.

The UK company invited dozens of reviewers from around the world to take part in chunks of the trip, giving everyone the chance to sample some serious action at the wheel of its beloved new creation.

This is a vehicle that has been in the planning since 2017 and, while there have been some prototype mini-test drives in the past year or two, this was the first time reviewers got to experience what this all-terrain behemoth could do over a decently long period.

Ineos is a global chemical company, so the firm’s move into car manufacturing is a sideways step and a half.

The story goes that chief executive Jim Ratcliffe was having a drink in a London pub when he and some like-minded individuals hatched a plan to create an old-school 4x4 with all the capabilities modern technology could offer such a vehicle.

And the bar in question was called The Grenadier, hence the name of the final product.

A lot of modern SUVs have adopted an almost swept-back look, with aerodynamics evidently being a consideration.

A prototype Ineos Grenadier tackling desert sands. Photo: Ineos
A prototype Ineos Grenadier tackling desert sands. Photo: Ineos

The Grenadier has not bothered with this, the vehicle is boxy, giving the impression early designs may have been constructed from Lego or, more possibly, house bricks.

That doesn’t make it unattractive though — the first impression you get from a Grenadier is one of safety and security.

And those initial feelings don’t prove false when you get the car out in the wilds.

Crashing over rocks, tackling mud and snow, tearing through water … these are all in the Grenadier’s lexicon and it handles them with consummate ease.

SPECS
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Simple drive modes are not sufficient for a vehicle this dedicated to getting its passengers through the harshest conditions intact, so you have buttons on the ceiling, more buttons on the centre console, and a stick to alter the wheelbase configuration.

Strangely, it’s not difficult to get your head around, but being shown which sequence was just right for when you’re going up, down, through gravel, water, or any territory you can think of, was useful.

You could just jump in and drive a Grenadier like any normal car, but you’d need an instruction manual to help you let loose its more hardcore capabilities.

  • An Ineos Grenadier on the rocks. All photos: Ineos
    An Ineos Grenadier on the rocks. All photos: Ineos
  • Ineos describes the Grenadier as a workhorse 4x4
    Ineos describes the Grenadier as a workhorse 4x4
  • Proving its river crossing abilities
    Proving its river crossing abilities
  • Ready for a steep descent
    Ready for a steep descent
  • The Grenadier convoy trudges past Loch Laggan
    The Grenadier convoy trudges past Loch Laggan
  • Old-school controls
    Old-school controls
  • The Grenadier convoy tackling the snow
    The Grenadier convoy tackling the snow
  • Into the trees
    Into the trees
  • Inside the Grenadier
    Inside the Grenadier
  • The Grenadier has so far undergone 1.8 million kilometres of testing
    The Grenadier has so far undergone 1.8 million kilometres of testing
  • On the march through a marsh
    On the march through a marsh
  • The Grenadier's rear light and roof ladder
    The Grenadier's rear light and roof ladder
  • The Grenadiers move towards Scotland's Cairngorms National Park
    The Grenadiers move towards Scotland's Cairngorms National Park
  • The roof buttons
    The roof buttons
  • A Grenadier shows its grit in chilly weather
    A Grenadier shows its grit in chilly weather

Inside, the layout is functional, which is what you’d expect from a vehicle of this ilk. However, it is also supremely comfortable in the cabin, which not always what you’d get from a vehicle of this ilk.

The one surface the test trip failed to take on was dry sand, but it isn’t a tremendous leap of faith to conclude that won’t be an issue for the Grenadier. Early shots of the vehicle being tested in the desert seemed to indicate few problems.

That being the case, keep an eye out for it on a dune near you because it’s likely to appear sooner rather than later.

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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Updated: February 22, 2023, 6:12 AM