• 1985: 35 years ago Cher turned up with costume designer to the stars Bob Mackie, wearing his design (which looks like something that has now been recreated by the likes of J-Lo and the Kardashian clan about 1,000 times). Look, she was even an early adopter of the 'Maria Tash' ear cuff. Getty Images
    1985: 35 years ago Cher turned up with costume designer to the stars Bob Mackie, wearing his design (which looks like something that has now been recreated by the likes of J-Lo and the Kardashian clan about 1,000 times). Look, she was even an early adopter of the 'Maria Tash' ear cuff. Getty Images
  • 1990: In the '90s, Naomi Campbell was definitely the person who had the most fun with fashion at the Met Gala. This was her Met Gala debut: the Versace mini dress is so perfectly '90s. Getty Images
    1990: In the '90s, Naomi Campbell was definitely the person who had the most fun with fashion at the Met Gala. This was her Met Gala debut: the Versace mini dress is so perfectly '90s. Getty Images
  • 2004: Golden Balenciaga was the order of the day for Diane Kruger in 2004 when the theme was "Dangerous Liaisons: Fashion and Furniture in the 18th Century". As you can see by the dirty pavement, the red carpet itself didn't really exist back then, but she still brought red carpet glam. Getty Images
    2004: Golden Balenciaga was the order of the day for Diane Kruger in 2004 when the theme was "Dangerous Liaisons: Fashion and Furniture in the 18th Century". As you can see by the dirty pavement, the red carpet itself didn't really exist back then, but she still brought red carpet glam. Getty Images
  • 2005: Karolina Kurkova's Chanel gown emblazoned with 'I Love You' was a true statement look, when, 15 years ago, the outfits at the Costume Institute Gala were far more subdued. It also kind of looks like a duvet, which appeals to our comfort dressing instincts. Getty Images
    2005: Karolina Kurkova's Chanel gown emblazoned with 'I Love You' was a true statement look, when, 15 years ago, the outfits at the Costume Institute Gala were far more subdued. It also kind of looks like a duvet, which appeals to our comfort dressing instincts. Getty Images
  • 2006: John Galliano, the man behind this stage-costume-like dress, walked Charlize Theron down the red carpet. The theme on the night was "AngloMania: Tradition and Transgression in British Fashion". Getty Images
    2006: John Galliano, the man behind this stage-costume-like dress, walked Charlize Theron down the red carpet. The theme on the night was "AngloMania: Tradition and Transgression in British Fashion". Getty Images
  • 2006: Meanwhile, Sarah Jessica Parker truly stuck to the British theme in this design by the late, great Alexander McQueen. Getty Images
    2006: Meanwhile, Sarah Jessica Parker truly stuck to the British theme in this design by the late, great Alexander McQueen. Getty Images
  • 2007: Gold headband, gorgeous purple dress, Lucy Liu stole the show in Zac Posen in 2007. Getty Images
    2007: Gold headband, gorgeous purple dress, Lucy Liu stole the show in Zac Posen in 2007. Getty Images
  • 2007: While Renee Zellweger was all subdued sparkle in Carolina Herrera. Getty Images
    2007: While Renee Zellweger was all subdued sparkle in Carolina Herrera. Getty Images
  • 2008: The theme this year was Superheroes, and yet most in attendance went for very simple gowns. Supermodel Amber Valletta, however, looked like an actual caped crusader, albeit a very fabulous one, in Versace. Getty Images
    2008: The theme this year was Superheroes, and yet most in attendance went for very simple gowns. Supermodel Amber Valletta, however, looked like an actual caped crusader, albeit a very fabulous one, in Versace. Getty Images
  • 2008: Zac Posen is the king of big, feminine Met Gala gowns. This yellow dress worn by Kate Mara would be considered shy and retiring by today's Costume Institute standards, but was actually one of the boldest gowns on the red carpet 12 years ago. Getty Images
    2008: Zac Posen is the king of big, feminine Met Gala gowns. This yellow dress worn by Kate Mara would be considered shy and retiring by today's Costume Institute standards, but was actually one of the boldest gowns on the red carpet 12 years ago. Getty Images
  • 2009: Suits are a dime a dozen on the red carpet these days, but they were rare at the Met Gala when Rihanna wore this Dolce and Gabanna two-piece. It's not necessarily the pinnacle of today's style, but it was a major moment 11 years ago. (Keep scrolling to see further proof that this woman is a style trail blazer). Getty Images
    2009: Suits are a dime a dozen on the red carpet these days, but they were rare at the Met Gala when Rihanna wore this Dolce and Gabanna two-piece. It's not necessarily the pinnacle of today's style, but it was a major moment 11 years ago. (Keep scrolling to see further proof that this woman is a style trail blazer). Getty Images
  • 2010: It's simple, but sometimes all a red carpet needs is a shimmering, strapless champagne ball gown. This number Anne Hathaway is wearing is by her go-to designer Valentino. EPA
    2010: It's simple, but sometimes all a red carpet needs is a shimmering, strapless champagne ball gown. This number Anne Hathaway is wearing is by her go-to designer Valentino. EPA
  • 2011: Jennifer Lopez arrived to the Met Gala with Marc Anthony on her arm in 2011, oh how times have changed. But one thing that's timeless is this Gucci dress, floral shrug and all. EPA
    2011: Jennifer Lopez arrived to the Met Gala with Marc Anthony on her arm in 2011, oh how times have changed. But one thing that's timeless is this Gucci dress, floral shrug and all. EPA
  • 2012: Turban, rose gold, high-necked, sequins for days - Karolina Kurkova is the epitome of modest chic in this custom Rachel Zoe. EPA
    2012: Turban, rose gold, high-necked, sequins for days - Karolina Kurkova is the epitome of modest chic in this custom Rachel Zoe. EPA
  • 2012: Tulle and embellishments are two mainstays of red carpet dressing, and this Dolce and Gabbana gown combines them in a very surprising way. Fast fact: 2012 was also the year Scarlett Johansson joined the 'Avengers' movies. EPA
    2012: Tulle and embellishments are two mainstays of red carpet dressing, and this Dolce and Gabbana gown combines them in a very surprising way. Fast fact: 2012 was also the year Scarlett Johansson joined the 'Avengers' movies. EPA
  • 2013: We personally think this hot pink Valentino tops Gwyneth Paltrow's famous pink Oscars gown (which was too twee for our taste). It's timeless yet very contemporary, quite a feat. EPA
    2013: We personally think this hot pink Valentino tops Gwyneth Paltrow's famous pink Oscars gown (which was too twee for our taste). It's timeless yet very contemporary, quite a feat. EPA
  • 2013: The theme this year was Punk, and while Uma Thurman didn't stick to it by even an inch, we don't care, because this green Zac Posen gown is old-Hollywood glamour at its best. He looks proud as punch posing with his design - and, as he should, the workmanship is beautiful. EPA
    2013: The theme this year was Punk, and while Uma Thurman didn't stick to it by even an inch, we don't care, because this green Zac Posen gown is old-Hollywood glamour at its best. He looks proud as punch posing with his design - and, as he should, the workmanship is beautiful. EPA
  • 2014: Rihanna follows her own path, and sets trends in the process. This 2014 Stella McCartney design definitely seems to have inspired plenty of Hadid-sister-era looks. She's a fashion icon of our times for a reason. EPA
    2014: Rihanna follows her own path, and sets trends in the process. This 2014 Stella McCartney design definitely seems to have inspired plenty of Hadid-sister-era looks. She's a fashion icon of our times for a reason. EPA
  • 2014: Both sculptural, and like a painting, this Marchesa gown is unusual and yet very classic in sensibility. Karolina Kurkova is definitely a model that uses her red carpet powers for good. EPA
    2014: Both sculptural, and like a painting, this Marchesa gown is unusual and yet very classic in sensibility. Karolina Kurkova is definitely a model that uses her red carpet powers for good. EPA
  • 2014: Zac Posen is a master of the feminine, classical fairytale gown, but ones that flatter the wearer. Liu Wen looks stunning in this turquoise dress. A true Cinderella moment. EPA
    2014: Zac Posen is a master of the feminine, classical fairytale gown, but ones that flatter the wearer. Liu Wen looks stunning in this turquoise dress. A true Cinderella moment. EPA
  • 2015: This Guo Pei yellow dress launched a thousand memes (is it an omelette or Big Bird?) but, really, it's a work of art. The theme this year was China, and the fact Rihanna opted for a Chinese designer rather than going for some badly pitched appropriation makes her a winner in our eyes. EPA
    2015: This Guo Pei yellow dress launched a thousand memes (is it an omelette or Big Bird?) but, really, it's a work of art. The theme this year was China, and the fact Rihanna opted for a Chinese designer rather than going for some badly pitched appropriation makes her a winner in our eyes. EPA
  • 2015: This unusual Giles dress gets an A for originality, which is kind of Solange's personal style modus operandi. EPA
    2015: This unusual Giles dress gets an A for originality, which is kind of Solange's personal style modus operandi. EPA
  • 2016: The lake of a train on this Dolce & Gabbana gown mimics a peacock, which is a gloriously show-off move by Zoe Saldana. EPA
    2016: The lake of a train on this Dolce & Gabbana gown mimics a peacock, which is a gloriously show-off move by Zoe Saldana. EPA
  • 2016: More Zac Posen - we just can't get enough of him. What you can't see here is that this ice white dress Claire Danes wore is actually glow in the dark. You've got to love a dress with a sense of the dramatic. EPA
    2016: More Zac Posen - we just can't get enough of him. What you can't see here is that this ice white dress Claire Danes wore is actually glow in the dark. You've got to love a dress with a sense of the dramatic. EPA
  • 2017: It is called the Costume Institute Gala after all, and Rihanna always delivers. This Comme des Garcons design is pure pouf but also very elegant. Again, a work of art. EPA
    2017: It is called the Costume Institute Gala after all, and Rihanna always delivers. This Comme des Garcons design is pure pouf but also very elegant. Again, a work of art. EPA
  • 2018: We've shown some serious favouritism toward Rihanna in this list, but she deserves it because she always brings something worth talking about. Some may think she took the "Fashion and the Catholic Imagination" theme too literally, but this Margiela-designed, Pope-inspired look was the most talked about of the night. EPA
    2018: We've shown some serious favouritism toward Rihanna in this list, but she deserves it because she always brings something worth talking about. Some may think she took the "Fashion and the Catholic Imagination" theme too literally, but this Margiela-designed, Pope-inspired look was the most talked about of the night. EPA
  • 2018: Swarovski headgear turns this cardinal red velvet Ralph Lauren dress into a work of art - and we think this is Priyanka Chopra's best Met Gala look to date. EPA
    2018: Swarovski headgear turns this cardinal red velvet Ralph Lauren dress into a work of art - and we think this is Priyanka Chopra's best Met Gala look to date. EPA
  • 2018: A dress that truly requires a grand staircase, this Versace dress that followed Blake Lively up the Metropolitan Museum's stairs reportedly took 600 man hours to make. That's extra. EPA
    2018: A dress that truly requires a grand staircase, this Versace dress that followed Blake Lively up the Metropolitan Museum's stairs reportedly took 600 man hours to make. That's extra. EPA
  • 2019: This Versace column gown is made of crystal-embroidered stars, what's no to love? The always-stylish Lupita Nyong'o worked closely with Donatella Versace in its creation. EPA
    2019: This Versace column gown is made of crystal-embroidered stars, what's no to love? The always-stylish Lupita Nyong'o worked closely with Donatella Versace in its creation. EPA
  • 2019: Gaga isn't known as the shy and retiring type when it comes to style choices, and this hot pink Brandon Maxwell has to be her biggest gown to date. She stripped off to a bodysuit later in the evening, proving this look is as versatile as it is voluminous. EPA
    2019: Gaga isn't known as the shy and retiring type when it comes to style choices, and this hot pink Brandon Maxwell has to be her biggest gown to date. She stripped off to a bodysuit later in the evening, proving this look is as versatile as it is voluminous. EPA

Met Gala to return for 2021 with Amanda Gorman in the running to host: what we know so far


Sophie Prideaux
  • English
  • Arabic

The Met Gala, one of the world's most glamorous events, is set to return in 2021 after a year hiatus due to the pandemic.

The event, held at the Metropolitan Museum of Art in New York, takes place annually on the first Monday in May. However, for the first time, the 2021 event will be pushed back to September due to Covid-19.

Page Six reports the event will instead take place on September 13, in hopes that the delay will allow for coronavirus restrictions to ease.

Fresh from her debut Vogue cover, poet Amanda Gorman, 23, is said to be on the cards to host the event. She shot to international recognition in January thanks to her powerful and moving performance at the inauguration of President Joe Biden.

Reports suggest Gorman will co-host the event, alongside designer and Council of Fashion Designers of America (CFDA) chairman, Tom Ford.

The theme for 2021 is said to be all about celebrating America and US designers, making both Gorman and Ford strong choices to spearhead the event, which is overseen by Vogue editor-in-chief Anna Wintour.

Like many major events in 2020, the Met Gala was cancelled as the coronavirus took hold across the US, with a small virtual event instead being held to mark the occasion. However, many of the event’s regular attendees still took the opportunity to celebrate fashion’s biggest night at home, recreating some of their favourite looks from years gone by.

Julia Roberts, Priyanka Chopra and Amanda Seyfried were among those who flaunted their looks from home, while stars including Mindy Kaling and Adam Rippon took part in the viral #MetGalaChallenge.

Scroll through our gallery above to see some of the best Met Gala dresses from years gone by.

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

EPL's youngest
  • Ethan Nwaneri (Arsenal)
    15 years, 181 days old
  • Max Dowman (Arsenal)
    15 years, 235 days old
  • Jeremy Monga (Leicester)
    15 years, 271 days old
  • Harvey Elliott (Fulham)
    16 years, 30 days old
  • Matthew Briggs (Fulham)
    16 years, 68 days old
Prop idols

Girls full-contact rugby may be in its infancy in the Middle East, but there are already a number of role models for players to look up to.

Sophie Shams (Dubai Exiles mini, England sevens international)

An Emirati student who is blazing a trail in rugby. She first learnt the game at Dubai Exiles and captained her JESS Primary school team. After going to study geophysics at university in the UK, she scored a sensational try in a cup final at Twickenham. She has played for England sevens, and is now contracted to top Premiership club Saracens.

----

Seren Gough-Walters (Sharjah Wanderers mini, Wales rugby league international)

Few players anywhere will have taken a more circuitous route to playing rugby on Sky Sports. Gough-Walters was born in Al Wasl Hospital in Dubai, raised in Sharjah, did not take up rugby seriously till she was 15, has a master’s in global governance and ethics, and once worked as an immigration officer at the British Embassy in Abu Dhabi. In the summer of 2021 she played for Wales against England in rugby league, in a match that was broadcast live on TV.

----

Erin King (Dubai Hurricanes mini, Ireland sevens international)

Aged five, Australia-born King went to Dubai Hurricanes training at The Sevens with her brothers. She immediately struck up a deep affection for rugby. She returned to the city at the end of last year to play at the Dubai Rugby Sevens in the colours of Ireland in the Women’s World Series tournament on Pitch 1.

The alternatives

• Founded in 2014, Telr is a payment aggregator and gateway with an office in Silicon Oasis. It’s e-commerce entry plan costs Dh349 monthly (plus VAT). QR codes direct customers to an online payment page and merchants can generate payments through messaging apps.

• Business Bay’s Pallapay claims 40,000-plus active merchants who can invoice customers and receive payment by card. Fees range from 1.99 per cent plus Dh1 per transaction depending on payment method and location, such as online or via UAE mobile.

• Tap started in May 2013 in Kuwait, allowing Middle East businesses to bill, accept, receive and make payments online “easier, faster and smoother” via goSell and goCollect. It supports more than 10,000 merchants. Monthly fees range from US$65-100, plus card charges of 2.75-3.75 per cent and Dh1.2 per sale.

2checkout’s “all-in-one payment gateway and merchant account” accepts payments in 200-plus markets for 2.4-3.9 per cent, plus a Dh1.2-Dh1.8 currency conversion charge. The US provider processes online shop and mobile transactions and has 17,000-plus active digital commerce users.

• PayPal is probably the best-known online goods payment method - usually used for eBay purchases -  but can be used to receive funds, providing everyone’s signed up. Costs from 2.9 per cent plus Dh1.2 per transaction.

Day 3, Dubai Test: At a glance

Moment of the day Lahiru Gamage, the Sri Lanka pace bowler, has had to play a lot of cricket to earn a shot at the top level. The 29-year-old debutant first played a first-class game 11 years ago. His first Test wicket was one to savour, bowling Pakistan opener Shan Masood through the gate. It set the rot in motion for Pakistan’s batting.

Stat of the day – 73 Haris Sohail took 73 balls to hit a boundary. Which is a peculiar quirk, given the aggressive intent he showed from the off. Pakistan’s batsmen were implored to attack Rangana Herath after their implosion against his left-arm spin in Abu Dhabi. Haris did his best to oblige, smacking the second ball he faced for a huge straight six.

The verdict One year ago, when Pakistan played their first day-night Test at this ground, they held a 222-run lead over West Indies on first innings. The away side still pushed their hosts relatively close on the final night. With the opposite almost exactly the case this time around, Pakistan still have to hope they can salvage a win from somewhere.

The%20specs%3A%202024%20Mercedes%20E200
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The specs

Engine: 3.8-litre V6

Power: 295hp at 6,000rpm

Torque: 355Nm at 5,200rpm

Transmission: 8-speed auto

Fuel consumption: 10.7L/100km

Price: Dh179,999-plus

On sale: now 

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

Roger Federer's 2018 record

Australian Open Champion

Rotterdam Champion

Indian Wells Runner-up

Miami Second round

Stuttgart Champion

Halle Runner-up

Wimbledon Quarter-finals

Cincinnati Runner-up

US Open Fourth round

Shanghai Semi-finals

Basel Champion

Paris Masters Semi-finals