A new Bentley grand tourer has just arrived in the UAE, coinciding with the brand announcing testing has just finished on the Batur, a vehicle which is set to be its most powerful vehicle ever.
The Flying Spur Speed is the latest grand tourer to make landfall in the Emirates, sitting alongside the Continental GT and 4x4 Bentayga.
As its name might suggest, the Speed is no slouch in the motion department – the turbocharged 6-litre W12 engine churns out 625 horsepower, which is enough to give the vehicle a top whack of 333 kph.
Together with the Flying Spur Mulliner, this makes the Speed the brand’s premier performance model since production of the standard Flying Spur ceased in May last year.
Bentley aficionados will note some familiar exterior styling cues on the new arrival, notably the dark tint finishes to the grille and front and rear lights, and signature badges on the lower wing.
The 22-inch wheels, unique to the Speed, come as standard, with a choice of gloss or silver finishes.
Inside, the car is as immaculate as you’d expect any Bentley to be, with luxury watches apparently providing the inspiration for the driver information panel.
The Flying Spur’s arrival comes as Bentley announced development had been completed on the Batur, a vehicle the manufacturer says will be its ultimate grand tourer.
You may be lucky to see one though – only 18 cars will make it onto the world’s roads.
Despite this tiny number, the manufacturer’s teams put the prototype through the mill, with durability tests including both high-speed and real-world handling, as well as solar loading to ensure the materials used will be robust enough to last the life of the car.
Customers are clearly showing confidence in Bentley though, as all 18 have already been sold.
Interested parties who haven’t put their order in may have to opt for the Flying Spur Speed after all, but that’s not exactly a hardship.
First Person
Richard Flanagan
Chatto & Windus
David Haye record
Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4
What vitamins do we know are beneficial for living in the UAE
Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.
Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.
Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.
Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.
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