The specs
Engine: 3.0-litre six-cylinder MHEV
Power: 360bhp
Torque: 500Nm
Transmission: eight-speed automatic
Price: from Dh282,870
On sale: now
The latest evolution of the Land Rover Discovery has served only to add to the confusion first instigated by the arrival of the current-generation car in 2017, upon which two questions immediately arose: was it still a Land Rover, and is that rear number plate not quite in the middle? To which the answers were: yes and yes.
To elaborate, it was indeed a Land Rover, the core attribute of which is the ability to leave the blacktop and wander at will over all terrain. While it was the first in the LR3 / LR4 / Disco lineage to not be constructed in the crude and conventional body-on-frame 4x4 fashion, it shared its platform with the more upmarket and elegant Range Rover and Range Rover Sport, and could easily match their astonishing off-road prowess and then some.
As for the offset rear number plate, observers clearly forgot that its predecessors did the same, as something of a remnant from when a spare wheel would perch on the posterior of the original 1990s car, pushing the registration number to the side.
Yet there was something else; that muddling of DNA with its more well-to-do siblings meant it had abandoned its simpler but rugged squared-off design for a sleeker, fluid form that more closely resembled, well … a Range Rover.
Design cues
By contrast, both the classic and brand-new Defender models proffer design language that define the military-grade persona of the Land Rover brand. Did the manufacturer then utilise this update to align the Discovery with the new Defender’s styling cues? Quite the opposite, actually.
Disco not only retains its Rangey-like silhouette, but has also adopted a sophisticated new front grille, LED headlights, slinky DRLs, sportier-looking bumpers (in R-Dynamic guise), and alloy wheel options ranging up to a massive 22 inches. As for the rear number plate, it sits stubbornly askew, but stylists have tried to confuse you by giving it broader blacked-out surrounds.
Inside, the upgrades are more apparent, significant and, you guessed it, Range Rover-like. There's a new steering wheel with a smaller centre hub, matte-surface spokes and better thought-out touch buttons.
Talking of which, the transmission is now operated by a stubby lever rather than a knob and sits in a much sparser centre console. This feeds up into a cleaner, less interrupted fascia that not only retains the “secret” compartment, but now sports a huge 11.4-inch touchscreen.
This boasts Jaguar Land Rover’s latest Pivi Pro infotainment system from where you can also access the car’s 4WD systems and surround-view cameras.
These are particularly helpful for off-roading, as displays reveal what the drivetrain is doing in terms of which wheels are working and what diffs it is locking and unlocking, as well as provide close-up views to the sides and directly out in front. Thus, you get an earlier warning of the oblivion that lurks over that ridge, rather than careering into it.
Capable, on and off road
The off-road ability is set to 11; so, whatever you think it can do, it can probably go one better. However, while it matches the Defender with a 900-millimetre wading depth, its ground clearance, approach, departure and breakover angles are less.
On the road, this is a cruiser. It has no sporty pretensions and hence no sport mode as such. But that’s not to say it’s a slouch. Even the P300’s 2.0-litre four-cylinder 300bhp engine will accelerate from rest to 100 kilometres per hour in 7.3 seconds.
The P360 MHEV (mild hybrid) features a 360bhp 3.0-litre straight-six engine that employs a 48-volt electric supercharger system to aid with smoother stop-starts and better acceleration, giving it a 0-100 time of just 6.5 seconds and a top speed of 209kph.
Reassuring grip ensures competent handling, which you might only be discouraged from exploiting due to a light helm and floaty ride. But this is not a sports car; it’s a family hauler and can accommodate seven adults with improved rear seating, four-zone climate control and charging points for everyone.
And now we get to the crux of it. This is a Land Rover for families who don't spend their lives overlanding, but partake in the occasional desert safari; that won't mind dirt, dust and occasional dings on their pride and joy; who like niceties and fine leather upholstery, but shy from a Range's ostentatiousness (and price – even the equivalent Velar would be Dh80,000 more).
Suddenly the Disco ends the confusion: it’s a Range Rover at Land Rover money – ergo, a no-brainer.
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
Zayed Sustainability Prize
Cricket World Cup League Two
Oman, UAE, Namibia
Al Amerat, Muscat
Results
Oman beat UAE by five wickets
UAE beat Namibia by eight runs
Fixtures
Wednesday January 8 –Oman v Namibia
Thursday January 9 – Oman v UAE
Saturday January 11 – UAE v Namibia
Sunday January 12 – Oman v Namibia
THE%20HOLDOVERS
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Mohammed bin Zayed Majlis
The National's picks
4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young
Jetour T1 specs
Engine: 2-litre turbocharged
Power: 254hp
Torque: 390Nm
Price: From Dh126,000
Available: Now
Pathaan
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THREE POSSIBLE REPLACEMENTS
Khalfan Mubarak
The Al Jazira playmaker has for some time been tipped for stardom within UAE football, with Quique Sanchez Flores, his former manager at Al Ahli, once labelling him a “genius”. He was only 17. Now 23, Mubarak has developed into a crafty supplier of chances, evidenced by his seven assists in six league matches this season. Still to display his class at international level, though.
Rayan Yaslam
The Al Ain attacking midfielder has become a regular starter for his club in the past 15 months. Yaslam, 23, is a tidy and intelligent player, technically proficient with an eye for opening up defences. Developed while alongside Abdulrahman in the Al Ain first-team and has progressed well since manager Zoran Mamic’s arrival. However, made his UAE debut only last December.
Ismail Matar
The Al Wahda forward is revered by teammates and a key contributor to the squad. At 35, his best days are behind him, but Matar is incredibly experienced and an example to his colleagues. His ability to cope with tournament football is a concern, though, despite Matar beginning the season well. Not a like-for-like replacement, although the system could be adjusted to suit.
Company%20profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3EHakbah%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2018%0D%3Cbr%3E%3Cstrong%3EFounder%3A%20%3C%2Fstrong%3ENaif%20AbuSaida%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3ESaudi%20Arabia%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%0D%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%20%3C%2Fstrong%3E22%20%0D%3Cbr%3E%3Cstrong%3EInitial%20investment%3A%20%3C%2Fstrong%3E%24200%2C000%0D%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3Epre-Series%20A%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EGlobal%20Ventures%20and%20Aditum%20Investment%20Management%0D%3Cbr%3E%3Cbr%3E%3C%2Fp%3E%0A
HIJRA
Starring: Lamar Faden, Khairiah Nathmy, Nawaf Al-Dhufairy
Director: Shahad Ameen
Rating: 3/5
Pad Man
Dir: R Balki
Starring: Akshay Kumar, Sonam Kapoor, Radhika Apte
Three-and-a-half stars
I Care A Lot
Directed by: J Blakeson
Starring: Rosamund Pike, Peter Dinklage
3/5 stars
if you go
The five pillars of Islam
Bob Honey Who Just Do Stuff
By Sean Penn
Simon & Schuster
MORE ON TURKEY'S SYRIA OFFENCE
Guns N’ Roses’s last gig before Abu Dhabi was in Hong Kong on November 21. We were there – and here’s what they played, and in what order. You were warned.
- It’s So Easy
- Mr Brownstone
- Chinese Democracy
- Welcome to the Jungle
- Double Talkin’ Jive
- Better
- Estranged
- Live and Let Die (Wings cover)
- Slither (Velvet Revolver cover)
- Rocket Queen
- You Could Be Mine
- Shadow of Your Love
- Attitude (Misfits cover)
- Civil War
- Coma
- Love Theme from The Godfather (movie cover)
- Sweet Child O’ Mine
- Wichita Lineman (Jimmy Webb cover)
- Wish You Were Here (instrumental Pink Floyd cover)
- November Rain
- Black Hole Sun (Soundgarden cover)
- Knockin’ on Heaven’s Door (Bob Dylan cover)
- Nightrain
Encore:
- Patience
- Don’t Cry
- The Seeker (The Who cover)
- Paradise City
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Jewel of the Expo 2020
252 projectors installed on Al Wasl dome
13.6km of steel used in the structure that makes it equal in length to 16 Burj Khalifas
550 tonnes of moulded steel were raised last year to cap the dome
724,000 cubic metres is the space it encloses
Stands taller than the leaning tower of Pisa
Steel trellis dome is one of the largest single structures on site
The size of 16 tennis courts and weighs as much as 500 elephants
Al Wasl means connection in Arabic
World’s largest 360-degree projection surface
The specs
Engine: 3.0-litre six-cylinder MHEV
Power: 360bhp
Torque: 500Nm
Transmission: eight-speed automatic
Price: from Dh282,870
On sale: now