• Kenzo's novel response to the need for face coverings for spring 2021
    Kenzo's novel response to the need for face coverings for spring 2021
  • A Power Ranger look from Marine Serre, complete with face mask
    A Power Ranger look from Marine Serre, complete with face mask
  • Balenciaga stretches a jumper up and over the face for spring
    Balenciaga stretches a jumper up and over the face for spring
  • Uplifting fuschia at Stella McCartney
    Uplifting fuschia at Stella McCartney
  • Brandon Maxwell offers a blast of colour for spring
    Brandon Maxwell offers a blast of colour for spring
  • Bottega Veneta offers a bold pop of green
    Bottega Veneta offers a bold pop of green
  • Trousers are spacious at Louis Vuitton
    Trousers are spacious at Louis Vuitton
  • Baggy trousers by Stella McCartney
    Baggy trousers by Stella McCartney
  • Loose top and trousers from Fendi
    Loose top and trousers from Fendi
  • Balloon sleeves by Antonio Marras
    Balloon sleeves by Antonio Marras
  • Sleeves at Gucci are filled with volume and caught at the wrist
    Sleeves at Gucci are filled with volume and caught at the wrist
  • Metres of cloth make up each sleeve at Loewe for spring / summer 2021
    Metres of cloth make up each sleeve at Loewe for spring / summer 2021
  • With its love of vintage, Gucci creates a 1980s-era tracksuit for 2021
    With its love of vintage, Gucci creates a 1980s-era tracksuit for 2021
  • Dolce & Gabbana creates an upscale sweat top for 2021
    Dolce & Gabbana creates an upscale sweat top for 2021
  • An embellished sweatshirt by Givenchy
    An embellished sweatshirt by Givenchy
  • The new little black dress is complex, seen here by Givenchy
    The new little black dress is complex, seen here by Givenchy
  • Raf Simons's new LBD comes with oversized half sleeves
    Raf Simons's new LBD comes with oversized half sleeves
  • Make a statement in Loewe's new LBD
    Make a statement in Loewe's new LBD
  • Pretty patterning in a Rodarte day dress
    Pretty patterning in a Rodarte day dress
  • A feminine tea dress from Lanvin
    A feminine tea dress from Lanvin
  • A romantic flowing gown by Dior
    A romantic flowing gown by Dior
  • JW Anderson embraces tunics for 2021
    JW Anderson embraces tunics for 2021
  • Prada delivers a pattern-on-pattern tunic for spring 2021
    Prada delivers a pattern-on-pattern tunic for spring 2021
  • Fendi offers a gossamer tunic for summer
    Fendi offers a gossamer tunic for summer
  • A vastly oversized puffball dress by Loewe
    A vastly oversized puffball dress by Loewe
  • XL cuts by Balenciaga for 2021
    XL cuts by Balenciaga for 2021
  • Singer Billie Eilish models oversized clothes for Gucci
    Singer Billie Eilish models oversized clothes for Gucci

The fashion trends we'll be wearing in 2021: The new LBD, luxe sweatpants and pops of colour


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As 2020 finally comes to an end, we are all looking to 2021 with the promise of more hope-filled days. Covid-19 sounded the death knell for most of the ways in which we normally did – and bought – things, and the fashion industry has certainly been hit by the pandemic.

The dominance of a few major trends per season had been on its way out for a while. Unsurprisingly, then, the lockdowns and working from home have finally swept overarching fads out of the door, replacing them with micro trends, in an approach favoured by Gen Z, to be picked up and dropped again at whim.

Another new notion is that tracksuits are acceptable as everyday wear, albeit now with more upscale, embellished versions available. Conversely, with most events cancelled over the past year, there comes a longing to be able to dress up once more, seen now as romance-infused dresses and gowns, while the need to cocoon has resulted in an array of enveloping clothes, far too big for the human frame.

Finally, in the ultimate antidote to what has been a challenging few months for everyone, there is a shift to bright, vivacious colour as a sheer celebration of life.

Here we look at the ideas that will shape how we dress in the coming months.

Face coverings

Shields by Marine Serre
Shields by Marine Serre

Hardly a surprise this one, as face coverings are not going anywhere for the foreseeable future, vaccine or not. With months to perfect their mask game, designers have responded with versions to counter the drabness of medical grades. Balenciaga elongated the neck of a jumper halfway up the face, while Marine Serre used its signature print to make a superhero Power Rangers-style catsuit, complete with hood and mask. Kenzo, meanwhile, went with a different tack, with beekeeper-style hoods worn over hats to act as protective netting.

Joyful colour

Valentino spring / summer 2021. Courtesy Valentino
Valentino spring / summer 2021. Courtesy Valentino

A much-needed counteragent to the stifling mood of 2020, dazzling colours are being embraced just for the fun of it. Celebratory, life-affirming and just plain happy, this micro trend follows no real rules. Outfits can be worn as eye-popping head-to-toe neon like at Balmain, as a blast of fuschia as seen at Valentino and Stella McCartney, or as a bolt of green courtesy of Bottega Veneta. Whether worn as an accent, in blocks or as a bright pair of shoes, these colours are all about the feel-good energy.

Roomy trousers

Louis Vuitton spring/summer 2021. Courtesy Louis Vuitton
Louis Vuitton spring/summer 2021. Courtesy Louis Vuitton

Call them palazzos, call them practical, but most of all, call them comfortable. After the sartorial ease of wearing tracksuit pants and stretchy leggings for the past 10 months, not many of us are willing to forgo comfort for the restrictive bunching of skinny-fit jeans just yet. Enter the wide-legged trouser, cut for ease as well as style. Seen at Louis Vuitton, Stella McCartney, Chloe and Fendi.

Balloon sleeves

Alexander McQueen spring/summer 2021. Courtesy Alexander McQueen
Alexander McQueen spring/summer 2021. Courtesy Alexander McQueen

What started as shoulder pads a few seasons ago has now slid down the arm and morphed into puffed shapes. These are seen as Victorian era leg o’ mutton sleeves at Alexander McQueen and Loewe, while Gucci offers caught-at-the-wrist bishops sleeves, and Proenza Schouler adds a puff of fabric to its arms. This is about adding volume, to bring a shot of much-needed theatre back into fashion.

Sweatpants

Rodarte spring/summer 2021. Courtesy Rodarte
Rodarte spring/summer 2021. Courtesy Rodarte

Again, this is something of a no-brainer, given that most of us have been slouching about in these for most of the year. As the major houses get on board, expect more variation from the solid colours at Balenciaga, sporty chic at Gucci, and even jewel-embellished at Givenchy. Sweat tops have been stretched and given a frilled hem at Lutz Huelle, while Prada offers a high-fashion version, with retro patterning, and a matching skirt.

The new little black dress

LBD by Valentino
LBD by Valentino

The fail-safe of every woman’s wardrobe, the LBD has had something of a makeover of late. No longer just a simple, fitted shape, it has evolved into something far more expressive. Now seen with extra-long faux sleeves at Raf Simons, covered with complex metalwear at Givenchy and blown into outlandish proportions at Loewe, 2021’s LBD is not so much about being discreet as making a sartorial statement.

Romanic dressing

Ulla Johnson spring/summer 2021. Courtesy Ulla Johnson
Ulla Johnson spring/summer 2021. Courtesy Ulla Johnson

The flip side of a year spent dressing down is a new yearning to dress up. Luckily, there are plenty of feminine, romantic pieces to indulge in, including by Dior, Lanvin and, of course, Valentino, which all deliver dreamy, flowing evening looks. For something less dramatic and more suited for daytime, look to the pretty tea dress offerings from Ulla Johnson, Batsheva and Rodarte for looks resplendent in pretty flowers and dainty frills.

Tunic overlayer

Jil Sander spring/summer 2021. Courtesy Jil Sander
Jil Sander spring/summer 2021. Courtesy Jil Sander

Another alternative to dresses is the longline tunic, to be worn over anything (including track pants) for an infusion of elegance. The dropped hemline adds height to the wearer, while the straight-cut skims hips for a flattering androgyny. If this is your thing, look to the likes of JW Anderson, Jil Sander, Fendi and Prada.

Oversized cuts

A floor-length, dropped-shoulder coat by Louis Vuitton
A floor-length, dropped-shoulder coat by Louis Vuitton

An umbrella term for any piece of clothing worn too big, be it a several-sizes-too-large boyfriend jacket, worn so the shoulders hang almost to the elbow, or trousers that pool around the feet, this is about taking joy in playing with shifting scale. First seen at Balenciaga, this has best been embraced by Loewe and Gucci, among others.

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Read more:

The wackiest and wildest fashion moments from 2020: From KFC Crocs to inflatable trousers

Hair trends 2021: styles to watch from pastel balayage to chunky highlights

Alexander McQueen debuts its spring / summer 2021 collections with an eerie film by Jonathan Glazer

Hermes's Pierre-Alexis Dumas on the future of fashion: 'There needs to be a new paradigm'

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The End of Loneliness
Benedict Wells
Translated from the German by Charlotte Collins
Sceptre

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

Remaining fixtures

Third-place-play-off: Portugal v Mexico, 4pm on Sunday

Final: Chile v Germany, 10pm on Sunday

NEW ARRIVALS

Benjamin Mendy (Monaco) - £51.75m (Dh247.94m)
Kyle Walker (Tottenham Hotspur) - £45.9m
Bernardo Silva (Monaco) - £45m
Ederson Moraes (Benfica) - £36m
Danilo (Real Madrid) - £27m
Douglas Luiz (Vasco de Gama) - £10.8m