• The BMW M3 and M4 arrive at Abu Dhabi's Yas Marina Circuit. All photos courtesy BMW Middle East
    The BMW M3 and M4 arrive at Abu Dhabi's Yas Marina Circuit. All photos courtesy BMW Middle East
  • A bright green M3 lurks amid tyre smoke.
    A bright green M3 lurks amid tyre smoke.
  • Bright colours are a feature of the new M3 and M4 range.
    Bright colours are a feature of the new M3 and M4 range.
  • A convoy with brakes hard down as the first corner looms up.
    A convoy with brakes hard down as the first corner looms up.
  • Tearing in and out of cones in the shadow of Yas Marina Circuit's grandstand.
    Tearing in and out of cones in the shadow of Yas Marina Circuit's grandstand.
  • Inside the cabin.
    Inside the cabin.
  • Drifting on the wet track.
    Drifting on the wet track.
  • A decorated wall welcomes drivers to Yas.
    A decorated wall welcomes drivers to Yas.
  • Ready to go.
    Ready to go.
  • The new M3s and M4s have some suitably racy colour options.
    The new M3s and M4s have some suitably racy colour options.
  • Yas's obligatory safety briefing.
    Yas's obligatory safety briefing.
  • The lead cars await the green light in the pit lane.
    The lead cars await the green light in the pit lane.
  • An M3 convoy heads down the home straight at speed.
    An M3 convoy heads down the home straight at speed.
  • A BMW X4 joined the party.
    A BMW X4 joined the party.
  • The M3 and M4 line up at Yas.
    The M3 and M4 line up at Yas.
  • An M4 driver takes on a slalom course.
    An M4 driver takes on a slalom course.
  • Everything is at hand for the driver.
    Everything is at hand for the driver.
  • The M3 and M4 infestation in Yas's pit lane.
    The M3 and M4 infestation in Yas's pit lane.

Road test: new BMW M3 and M4 tear up Yas Marina Circuit


  • English
  • Arabic

Testing a vehicle on the road is one thing, but, if it’s something on the sporty side, not being able to give it the beans because of speed limits can be frustrating.

Testing a vehicle at Yas Marina Circuit, then, essentially eradicates this issue. The gloves, as they say, are off (or on, if they’re those nicely stitched leather ones donned by the vintage-vehicle brigade as they hoot horns at many a classic car fest).

What was under the spotlight, then? That would be BMW’s new M3 and M4, those not-exactly-shy-and-retiring tearaways. Wisely, the manufacturer’s Middle East team realised letting a pack of testers loose around Abu Dhabi’s Formula 1 track was probably a solid call if the assembled posse were to get a good idea of what the cars are like.

The unveiling, as is commonplace, was akin to a curtain being pulled slowly aside to reveal a great work of art on a museum tour, and while this might be over the top for, say, a new family runabout, this seemed apt for bona fide modern classics like the M3 and M4.

The sun shone down on all the shiny metal in a variety of less-than-subtle colours as the cars were revealed in Yas’s pit lane, the electric doors rising achingly slowly to show the new vehicles.

Everyone had seen pictures of the new models in advance, so there were no revelations about their appearance. Even so, there would have been few sharp intakes of breath if this hadn't been the case, as the design changes are subtle. The new models come with BMW's new fierce kidney grille, but otherwise they resemble recent M3s and M4s.

That doesn’t dampen their allure, though, rest assured.

These kind of cars flatter you as a driver. You’re unlikely to be as fast as Lewis Hamilton (if you are, you’re probably in the wrong job), but even if you don't have the nerve to brake as late as Yas’s instructors suggest, you certainly feel like you’re on the edge in these cars, albeit in a controlled manner.

You can get from 0 to 100 kilometres per hour in 4.2 seconds in the M3 and the M4, but that goes down to 3.9 seconds in the special Competition versions, which makes tearing up Yas’s North Circuit straight distinctly cheek-wobbling. The power comes courtesy of a three-litre turbocharged engine, that howls in a suitably exhilarating fashion when you really need it to.

It’s all very power orientated, and that’s exactly what fans of these vehicles are after. There is an M Race Track Package now available as well, which will really up the ante.

The M3 is referred to as a sedan while the M4 has coupe status, but, such distinctions aside, these are both comfortable cars to get into.

There’s no sense of being thrown about as you tear in and out of the corners, either. The seats cosset you nicely, and that gentle cuddle the safety belt gives as it sucks you gently into the seat is always comforting.

Enthusiasts, then, will not be disappointed by the new breed of M3 and M4. BMW continues to make minor adjustments that add up to an improved driving experience. This is certainly the case when you get these newbies on to a track, which is exactly what a lot of buyers will be doing.

Another lap around the circuit, you say, Mr and Mrs BMW? Well, alright then. Probably won’t need those stitched leather gloves, though, as there’s very little that could be described as old-fashioned around here.

MATCH INFO

Syria v Australia
2018 World Cup qualifying: Asia fourth round play-off first leg
Venue: Hang Jebat Stadium (Malacca, Malayisa)
Kick-off: Thursday, 4.30pm (UAE)
Watch: beIN Sports HD

* Second leg in Australia scheduled for October 10

UAE currency: the story behind the money in your pockets
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

David Haye record

Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the UAE

How to watch Ireland v Pakistan in UAE

When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.

Friday's schedule at the Etihad Airways Abu Dhabi Grand Prix

GP3 qualifying, 10:15am

Formula 2, practice 11:30am

Formula 1, first practice, 1pm

GP3 qualifying session, 3.10pm

Formula 1 second practice, 5pm

Formula 2 qualifying, 7pm

ALRAWABI%20SCHOOL%20FOR%20GIRLS
%3Cp%3ECreator%3A%20Tima%20Shomali%3C%2Fp%3E%0A%3Cp%3EStarring%3A%C2%A0Tara%20Abboud%2C%C2%A0Kira%20Yaghnam%2C%20Tara%20Atalla%3C%2Fp%3E%0A%3Cp%3ERating%3A%204%2F5%3C%2Fp%3E%0A
Sanju

Produced: Vidhu Vinod Chopra, Rajkumar Hirani

Director: Rajkumar Hirani

Cast: Ranbir Kapoor, Vicky Kaushal, Paresh Rawal, Anushka Sharma, Manish’s Koirala, Dia Mirza, Sonam Kapoor, Jim Sarbh, Boman Irani

Rating: 3.5 stars

How Islam's view of posthumous transplant surgery changed

Transplants from the deceased have been carried out in hospitals across the globe for decades, but in some countries in the Middle East, including the UAE, the practise was banned until relatively recently.

Opinion has been divided as to whether organ donations from a deceased person is permissible in Islam.

The body is viewed as sacred, during and after death, thus prohibiting cremation and tattoos.

One school of thought viewed the removal of organs after death as equally impermissible.

That view has largely changed, and among scholars and indeed many in society, to be seen as permissible to save another life.

'Shakuntala Devi'

Starring: Vidya Balan, Sanya Malhotra

Director: Anu Menon

Rating: Three out of five stars

Unresolved crisis

Russia and Ukraine have been locked in a bitter conflict since 2014, when Ukraine’s Kremlin-friendly president was ousted, Moscow annexed Crimea and then backed a separatist insurgency in the east.

Fighting between the Russia-backed rebels and Ukrainian forces has killed more than 14,000 people. In 2015, France and Germany helped broker a peace deal, known as the Minsk agreements, that ended large-scale hostilities but failed to bring a political settlement of the conflict.

The Kremlin has repeatedly accused Kiev of sabotaging the deal, and Ukrainian officials in recent weeks said that implementing it in full would hurt Ukraine.

While you're here
%3Cp%3EMATA%0D%3Cbr%3EArtist%3A%20M.I.A%0D%3Cbr%3ELabel%3A%20Island%0D%3Cbr%3ERating%3A%203.5%2F5%3C%2Fp%3E%0A
Company%20profile
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20JustClean%3Cbr%3E%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EDubai%20with%20offices%20in%20other%20GCC%20countries%3Cbr%3E%3Cbr%3E%3Cstrong%3ELaunch%20year%3A%3C%2Fstrong%3E%202016%3Cbr%3E%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%20160%2B%20with%2021%20nationalities%20in%20eight%20cities%3Cbr%3E%3Cstrong%3E%3Cbr%3ESector%3A%3C%2Fstrong%3E%20online%20laundry%20and%20cleaning%20services%3Cbr%3E%3Cbr%3E%3Cstrong%3EFunding%3A%20%3C%2Fstrong%3E%2430m%20from%20Kuwait-based%20Faith%20Capital%20Holding%20and%20Gulf%20Investment%20Corporation%3C%2Fp%3E%0A
Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

Dengue%20fever%20symptoms
%3Cp%3EHigh%20fever%20(40%C2%B0C%2F104%C2%B0F)%3Cbr%3ESevere%20headache%3Cbr%3EPain%20behind%20the%20eyes%3Cbr%3EMuscle%20and%20joint%20pains%3Cbr%3ENausea%3Cbr%3EVomiting%3Cbr%3ESwollen%20glands%3Cbr%3ERash%26nbsp%3B%3C%2Fp%3E%0A

Banthology: Stories from Unwanted Nations
Edited by Sarah Cleave, Comma Press

The White Lotus: Season three

Creator: Mike White

Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell

Rating: 4.5/5