Dubai will add another world record to its collection when the highest infinity pool opens next month.
Tattu Sky Pool will be 310 metres above ground, The National can reveal, and will overtake the current record-holder at the nearby Address Beach Resort, which is 294 metres high, and was certified in 2021 by Guinness World Records.
Tattu Sky Pool will be located on level 76 of Ciel Dubai Marina, which will also become the world's tallest hotel when it opens later this year.
The pool is part of Tattu Dubai, the first international outpost of the famed Manchester restaurant. It's run by brothers Adam and Drew Jones through their Permanently Unique Group, which operates restaurants across the UK.
Tattu Dubai will occupy three levels of Ciel Dubai Marina with the main restaurant and bar on level 74, Tattu Sky Pool on level 76 and Tattu Sky Lounge and Terrace on level 81. The sky lounge and terrace is set to feature a 360 degree outdoor space that will be “the world’s highest fully air-conditioned open-air terrace,” Permanently Unique Group said.
Tattu Dubai is the first international branch of the Manchester-born fine-dining modern Asian restaurant chain. Photo: Tattu Dubai
The restaurant is currently offering guests a soft launch preview to its facilities between September 29 and October 8, ahead of its official opening in October 10. While an official opening date for Ciel Dubai Marina is yet to be revealed, reservations are now available for stays from November 15, with rates starting at Dh2,328 per night for a deluxe room.
The 170-seater Tattu Restaurant and Bar is inspired by Chinese and Japanese mythology with the menu featuring Asian dishes from koi fish dumplings and salt and pepper aubergine tempura, to red pepper Wagyu with lotus root and wasabi lobster. Business lunches start at Dh149 while a two-course meal will cost Dh195.
Tattu Sky Pool, meanwhile, will feature 50 plush daybeds alongside a Japanese restaurant with a fusion menu designed for poolside bites. A two-course meal here will start at Dh149.
The 74-seater Tattu Restaurant and Bar's meny is inspired by Chinese and Japanese mythology. Photo: Tattu Dubai
The Tattu Sky Lounge & Terrace menu will be inspired by Dubai’s history as a trading post. Guests can indulge in afternoon tea starting at Dh175, while sunset cocktails with a chef’s platter will start at Dh195. At night, the venue will transform into a club with curated music and live DJ sets.
Originally scheduled to open last year, the Dh2 billion ($544 million) Ciel Dubai Marina, will stand 377 metres tall when it opens, with 1,004 rooms across 82 floors. It will overtake the current world's tallest hotel, the 356-metre-tall Gevora Hotel located along Dubai's Sheikh Zayed Road.
The 377-metres-tall Ciel Dubai Marina will become the world's tallest hotel when it opens. Photo: The First Group
Ciel will be managed by The First Group Hospitality under the Vignette Collection brand, which is owned by the IHG Hotels & Resorts, and features one-of-a-kind properties.
Besides Tattu Dubai, Ciel Dubai Marina, Vignette Collection, will be home to seven dining venues including Mediterranean restaurant West 13 and Asian-focused East 14.
Home-grown concept Risen Cafe and Artisanal Bakery will also have a branch.
A luxury spa will be located on the 61st floor, offering panoramic views alongside a state-of-the-art gym that will be open 24 hours. Guests looking for a beach experience can get a free ride to Soluna Beach Club located 15 minutes away on Palm Jumeirah.
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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