Specs
Engine: 3.0L twin-turbo V6
Gearbox: 10-speed automatic
Power: 405hp at 5,500rpm
Torque: 562Nm at 3,000rpm
Fuel economy, combined: 11.2L/100km
Price: From Dh292,845 (Reserve); from Dh320,145 (Presidential)
On sale: Now
The very mention of Lincoln is likely to conjure images of vast land yachts, such as the gargantuan Continentals of the 1960s and 1970s. However, changing buyer tastes mean high-riding SUV crossovers comprise two-thirds of the American brand's current model range.
Its latest debutant is the seven-seat Aviator, which was created to lock horns with premium offerings such as the Audi Q7, Land Rover Discovery, Volvo XC90, Lexus GX 460 and Infiniti QX60. The Lincoln is offered in two variants – the Aviator Reserve (from Dh292,845) and the Aviator Presidential (from Dh320,145) – although a cheaper base model will join the line-up this year.
There was a time when Lincoln and Cadillac dressed up utilitarian hardware in fancy clothes, but that's not the case here. The Aviator is underpinned by a sophisticated mixed-material platform – predominantly steel – that enables it to tip the scales at 2,224 kilograms, relatively trim for its size, in all-wheel-drive form. The rear-drive version is about 50kg lighter.
Motive power comes from a similarly high-tech powertrain that mates Ford's latest 3.0-litre twin-turbo EcoBoost V6 with a 10-speed automatic. This combination is both smooth and potent, as the V6 motor's 405-horsepower wallop enables it to dispatch the 0-100 kilometres per hour sprint in six seconds with relative ease.
There's a decent level of refinement, too, as both wind and road noise are well suppressed, while the ride quality served up by the Air Glide suspension – which uses a front-facing camera to read the road surface and prepare the suspension to cope with bumps – is as supple as that of Lincoln's European competitors. A plush ride is something you might take for granted in an American offering, yet the Aviator isn't the clumsy, lumbering behemoth its predecessors were. It's actually respectably agile for its girth.
A clever feature is that the Air Glide suspension lowers the car on approach to your destination, which makes it simpler to climb into the vehicle or hoist heavy objects into the load bay. Conversely, it raises the vehicle in "Deep Conditions" (Off-Road) mode, although few owners are likely to venture into the dunes in the Aviator, as it's predominantly an urban warrior.
The Lincoln’s cabin is generally well executed as the 30-way adjustable seats are comfortable and offer enough lateral support to keep you in place during spirited driving. For the second row, you can specify a pair of captain’s chairs – which reduces seating capacity to six – or a three-seat bench.
However, the Aviator's premium cockpit ambience is let down by the hard plastic used for the lower half of the inner door trims and transmission tunnel. And while access to the third-row bench is relatively simple, the seats are set low. Load space is decent but by no means class-leading as you can stash 518 litres of cargo with all seats in place, or up to 1,184 litres if you fold the third-row of seating down.
Overall, the Aviator is a capable and well-rounded offering and has enough going for it to be a realistic alternative to the German or Japanese luxe SUV brigade. It's undoubtedly the most convincing vehicle turned out by Lincoln to date and it augurs well for the future of a brand that hadn't until now carved out a solid niche for itself in our region.
Western Clubs Champions League:
- Friday, Sep 8 - Abu Dhabi Harlequins v Bahrain
- Friday, Sep 15 – Kandy v Abu Dhabi Harlequins
- Friday, Sep 22 – Kandy v Bahrain
Company Profile
Company name: NutriCal
Started: 2019
Founder: Soniya Ashar
Based: Dubai
Industry: Food Technology
Initial investment: Self-funded undisclosed amount
Future plan: Looking to raise fresh capital and expand in Saudi Arabia
Total Clients: Over 50
Meydan race card
6.30pm: Maiden Dh 165,000 1,600m
7.05pm: Handicap Dh 185,000 2,000m
7.40pm: Maiden Dh 165,000 1,600m
8.15pm: Handicap Dh 190,000 1,400m
8.50pm: Handicap Dh 175,000 1,600m
9.25pm: Handicap Dh 175,000 1,200m
10pm: Handicap Dh 165,000 1,600m
The specs
- Engine: 3.9-litre twin-turbo V8
- Power: 640hp
- Torque: 760nm
- On sale: 2026
- Price: Not announced yet
Dunki
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Rajkumar%20Hirani%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Shah%20Rukh%20Khan%2C%20Taapsee%20Pannu%2C%20Vikram%20Kochhar%20and%20Anil%20Grover%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
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
The specs
Engine: 2.5-litre, turbocharged 5-cylinder
Transmission: seven-speed auto
Power: 400hp
Torque: 500Nm
Price: Dh300,000 (estimate)
On sale: 2022
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
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
Jurassic%20Park
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3ESteven%20Spielberg%3Cbr%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Sam%20Neill%2C%20Jeff%20Goldblum%20and%20Richard%20Attenborough%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%205%2F5%3C%2Fp%3E%0A
more from Janine di Giovanni
Specs
Engine: 3.0L twin-turbo V6
Gearbox: 10-speed automatic
Power: 405hp at 5,500rpm
Torque: 562Nm at 3,000rpm
Fuel economy, combined: 11.2L/100km
Price: From Dh292,845 (Reserve); from Dh320,145 (Presidential)
On sale: Now