• The Rolls-Royce Black Badge Ghost has arrived in the Middle East. All photos: Rolls-Royce
    The Rolls-Royce Black Badge Ghost has arrived in the Middle East. All photos: Rolls-Royce
  • Emerging from the shadows.
    Emerging from the shadows.
  • Catch it if you can.
    Catch it if you can.
  • The Ghost's night-time signature from the back.
    The Ghost's night-time signature from the back.
  • Into the night on the streets of Dubai.
    Into the night on the streets of Dubai.
  • Some of the new Ghost's speakers.
    Some of the new Ghost's speakers.
  • The Black Badge Ghost has all-wheel drive and four-wheel steering.
    The Black Badge Ghost has all-wheel drive and four-wheel steering.
  • The Ghost's uncluttered dashboard.
    The Ghost's uncluttered dashboard.
  • The design of the Black Badge Ghost adheres to Rolls-Royce's minimalist philosophy.
    The design of the Black Badge Ghost adheres to Rolls-Royce's minimalist philosophy.
  • A rear-light detail.
    A rear-light detail.
  • The black-and-blue interior of the car.
    The black-and-blue interior of the car.
  • The Black Badge Ghost and its shadowy Spirit of Ecstasy
    The Black Badge Ghost and its shadowy Spirit of Ecstasy
  • Looking at home in the Dubai night.
    Looking at home in the Dubai night.
  • A starry spectacle from inside.
    A starry spectacle from inside.
  • The Black Badge Ghost's sporty calipers.
    The Black Badge Ghost's sporty calipers.
  • Stars on the passenger fascia.
    Stars on the passenger fascia.
  • Nothing too digital here
    Nothing too digital here
  • Over the Meydan VIP Bridge.
    Over the Meydan VIP Bridge.
  • The Spirit of Ecstasy redux.
    The Spirit of Ecstasy redux.
  • The car comes in more than one colour.
    The car comes in more than one colour.

Rolls-Royce Black Badge Ghost makes dark debut in Middle East


Simon Wilgress-Pipe
  • English
  • Arabic

Anyone who watched BBC TV’s Inside Dubai: Playground of the Rich might be forgiven for thinking the city’s streets are awash with supercars.

The reality is that the likes of Nissan Sunnys, Toyota Camrys, and Mitsubishi Pajeros are considerably more common than anything on the flashier end of the spectrum (though we leave out Nissan Patrols and Toyota Land Cruisers from this list, as their presence is obvious to even the most casual observer).

Proof of this point is the appearance of the new Rolls-Royce Black Badge Ghost, which the manufacturer was keen to show off on the streets of Dubai when the model made its Middle East debut. A fleet of four cars drew glances from every angle as those behind the wheel travelled in a convoy during rush hour, with most of the drivers not being averse to the attention at all.

This is no great surprise, as any Rolls-Royce you’d care to mention in the nearly-120-year lifetime of the brand has ever been what you’d call unattractive. Some expressed doubts about the borderline Cadillac stylings of the 1970’s Camargue, but that remains a moot point.

Rolls-Royce describes the Black Badge Ghost as being bolder in performance and attitude, citing it as the “most potent manifestation of Rolls-Royce yet”.

Marketing vernacular is frequently a mystery to anyone residing outside the office from where the words first originated, but the manufacturer seems to have hit upon something here. The car is, indeed, notably different to any model that has come before it.

You still have the same build quality, of course, and the ride sensation that Rolls-Royce likens to travelling on a magic carpet, but the Black Badge Ghost feels... well, different. And it's a good different.

Despite its name, the Rolls-Royce Black Badge Ghost is not only available in black, but rather in 44,000 ready-to-wear colours. Photo: Rolls-Royce
Despite its name, the Rolls-Royce Black Badge Ghost is not only available in black, but rather in 44,000 ready-to-wear colours. Photo: Rolls-Royce

For a start, this vehicle is aimed at a younger crowd, which is unusual from the off.

Also, despite its name, the Black Badge Ghost is not only available in black but rather 44,000 ready-to-wear colours. The name is an indication that there is, for want of a better phrase, something of the night about the vehicle.

The Spirit of Ecstasy figurine has been finished in a dark-chrome electrolyte, which is as far from the traditional, shiny emblem as it’s possible to imagine.

Similarly, the carbon-alloy composite wheels, complete with that RR symbol at the centre that magically remains straight no matter how fast you’re going, are notable for now having brightly coloured calipers, which is more the sort of thing you’d expect from a heads-down-and-charge sports job.

The dark theme continues inside, with the starlight fascia and roof giving a more authentic sense of the night sky than on any previous model.

We did say it was different.

More common to the brand though is the 6.75-litre V12 engine, which you can pep up with what the manufacturer calls "low mode". This will speed up gear changes by 50 per cent and gives the car a definite sense of urgency.

The inside is, as usual, luxury personified. The centre console is easy to navigate and, unlike some modern cars, the entire dash is uncluttered.

Rolls-Royces have always been on the big side, but driving the Black Badge Ghost feels effortless. Larger vehicles generally have a serenity that smaller vehicles often lack, but this one dispenses with the drama altogether. It almost hovers.

This is what exemplifies the Black Badge Ghost, really — Rolls-Royce moving away from the idea that people who buy their cars employ chauffeurs, though that is something many will opt for. This is a car to drive, and something posh enough for others to find engaging. The whole dark thing will also offer plenty of appeal to those who still have an inclination towards the alternative side of life.

The specs

Engine: 2-litre 4-cylinder and 3.6-litre 6-cylinder

Power: 220 and 280 horsepower

Torque: 350 and 360Nm

Transmission: eight-speed automatic

Price: from Dh136,521 VAT and Dh166,464 VAT 

On sale: now

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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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How to wear a kandura

Dos

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Don’ts 

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Panipat

Director Ashutosh Gowariker

Produced Ashutosh Gowariker, Rohit Shelatkar, Reliance Entertainment

Cast Arjun Kapoor, Sanjay Dutt, Kriti Sanon, Mohnish Behl, Padmini Kolhapure, Zeenat Aman

Rating 3 /stars

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Price, base / as tested: Dh182,178
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Power: 350hp @ 7,400rpm
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Transmission: Seven-speed automatic
​​​​​​​Fuel consumption, combined: 10.5L / 100km

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Aston Villa v Chelsea (7.15pm)

Everton v Liverpool (10pm)

Monday

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The specs

Engine 60kwh FWD

Battery Rimac 120kwh Lithium Nickel Manganese Cobalt Oxide (LiNiMnCoO2) chemistry

Power 204hp Torque 360Nm

Price, base / as tested Dh174,500 

Updated: February 25, 2022, 11:58 AM