• The Highlander is the latest in Toyota's line-up of hybrid electric vehicles. All photos courtesy Toyota
    The Highlander is the latest in Toyota's line-up of hybrid electric vehicles. All photos courtesy Toyota
  • Cruising in the city
    Cruising in the city
  • Showing off its smart side
    Showing off its smart side
  • Get your canoe ready for a trip in this seven-seater
    Get your canoe ready for a trip in this seven-seater
  • Out in the desert
    Out in the desert
  • Plenty of room in the back
    Plenty of room in the back
  • Inside the cabin
    Inside the cabin
  • Taking on the tarmac
    Taking on the tarmac
  • Those will be the front airbags, then
    Those will be the front airbags, then
  • Prices start at Dh154,900 for a base model
    Prices start at Dh154,900 for a base model

New 2020 hybrid Toyota Highlander arrives in the UAE with a whisper, not a roar


Simon Wilgress-Pipe
  • English
  • Arabic

It might look a bit of a ground-hugging beast, but Toyota’s latest version of its Highlander SUV, which has just rolled into the UAE, may well surprise you with its ability to creep around in a rather quiet and more dignified manner than you might expect.

That’s because this upgraded model is the latest in the Japanese manufacturer’s line-up of hybrid electric vehicles – or HEVs, as they’ve become known.

The power, then, comes from two sources: a 2.5-litre petrol engine producing 183 horsepower accompanied by a pair of electric motors that generate 191hp.

It’s a seven-seater, of course, with zoned air conditioning which only targets occupied places. The cluster gauge features a pair of information displays, and the Highlander has Toyota’s Safety Sense tech package that includes various driver aids.

HEVs have been a strong focus for Toyota since 1997. Since then, the company has launched a variety of different models, leading to cumulative sales of more than 15 million individual units worldwide.

The Highlander is the biggest HEV the company has produced to date. No surprise there – there’s a pleasing sense of presence and confidence about the look of the rejigged body shell, which is likely to make it an unusual sight on UAE roads.

And by that we mean it’s the kind of vehicle you’d expect to be making a lot more noise than its hybrid drive system is likely to produce as it trundles along. Best to keep your eyes open if your neighbour gets one then, as you’ll probably see it well before you hear it.

They're available now and prices start at Dh154,900 for a base model.

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

Sun jukebox

Rufus Thomas, Bear Cat (The Answer to Hound Dog) (1953)

This rip-off of Leiber/Stoller’s early rock stomper brought a lawsuit against Phillips and necessitated Presley’s premature sale to RCA.

Elvis Presley, Mystery Train (1955)

The B-side of Presley’s final single for Sun bops with a drummer-less groove.

Johnny Cash and the Tennessee Two, Folsom Prison Blues (1955)

Originally recorded for Sun, Cash’s signature tune was performed for inmates of the titular prison 13 years later.

Carl Perkins, Blue Suede Shoes (1956)

Within a month of Sun’s February release Elvis had his version out on RCA.

Roy Orbison, Ooby Dooby (1956)

An essential piece of irreverent juvenilia from Orbison.

Jerry Lee Lewis, Great Balls of Fire (1957)

Lee’s trademark anthem is one of the era’s best-remembered – and best-selling – songs.

A Prayer Before Dawn

Director: Jean-Stephane Sauvaire

Starring: Joe Cole, Somluck Kamsing, Panya Yimmumphai

Three stars

Past winners of the Abu Dhabi Grand Prix

2016 Lewis Hamilton (Mercedes-GP)

2015 Nico Rosberg (Mercedes-GP)

2014 Lewis Hamilton (Mercedes-GP)

2013 Sebastian Vettel (Red Bull Racing)

2012 Kimi Raikkonen (Lotus)

2011 Lewis Hamilton (McLaren)

2010 Sebastian Vettel (Red Bull Racing)

2009 Sebastian Vettel (Red Bull Racing)

 

War and the virus
Electric scooters: some rules to remember
  • Riders must be 14-years-old or over
  • Wear a protective helmet
  • Park the electric scooter in designated parking lots (if any)
  • Do not leave electric scooter in locations that obstruct traffic or pedestrians
  • Solo riders only, no passengers allowed
  • Do not drive outside designated lanes
Persuasion
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3ECarrie%20Cracknell%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3EDakota%20Johnson%2C%20Cosmo%20Jarvis%2C%20Richard%20E%20Grant%2C%20Henry%20Golding%20and%20Nikki%20Amuka-Bird%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%201.5%2F5%3C%2Fp%3E%0A

Profile Periscope Media

Founder: Smeetha Ghosh, one co-founder (anonymous)

Launch year: 2020

Employees: four – plans to add another 10 by July 2021

Financing stage: $250,000 bootstrap funding, approaching VC firms this year

Investors: Co-founders