Driving off in the massive Land Cruiser for the first time from the Toyota dealership, a strange, overpowering sensation can suddenly take hold of you. Without warning, you could find a strange force take control of your left hand and, against all of your might, pry it off the steering wheel. You'll actually watch your hand move behind the wheel and, with two fingers, flick the stalk on the steering column - full beams on, off, on, off, on, off ?
For some reason, it seems Toyota's full-sized sport-utility vehicle is the usual culprit for flashing lights in the fast lane here in the UAE. That may or may not be true, but it's gargantuan dimensions means it's one vehicle that you won't miss filling your rearview mirror. And the UAE is one of a shrinking number of countries where a large, truck-based luxury SUV is still selling well.
Redesigned for 2008, the Land Cruiser hasn't changed all that much from its predecessor. It keeps the same wheelbase, but it grew by about 25 millimetres in height and around 61 mm in length.
And though the exterior has been refreshed, it still has that same big, boxy, truck-like look - there is no attempt at trying to disguise its girth or making it look more aerodynamic. It also retains a certain bland, generic look about it - there's not really anything to say "wow" about the sheet metal. It really doesn't look bad, and it is a clean design, but it just does not instil any lust for the car.
For such a big vehicle, you'd expect the room of a three-bedroom flat inside, and the Land Cruiser does not disappoint - for the most part. Sink into the massive driver's seat and you'll practically need an intercom to speak to your passengers.
Actually, if you want to talk with the people in the third row (who I sincerely hope will be little people, considering the lack of legroom there) you will have to yell. Loudly. But this is just a row for short trips, and the seats fold up to the side when not in use.
There is plenty of room in the second row, and the seats fold and tilt up toward the front for more cargo room with the simplest touch - just flick the backrest adjust lever for each side and the seat practically jumps on its own.
They are some of the easiest operating seats I've experienced that don't say La-Z-Boy on them. It's too bad, though, that my GXR version's cushions were covered in a beige velour - the quality was there, but the choice of materials just seemed to be a throwback to the 1980s. And keeping them clean would be a chore!
Two things I loved about the interior: one is the start button and radio key fob. It might seem out of place on an SUV, but I like the convenience of keeping the key in my pocket and just pressing a button to start the vehicle, or having the door unlock automatically when I pull the handle. The other thing I liked was the cooling box in the centre storage bin. Press the switch for this deep compartment and air conditioning cools it down, perfect for keeping drinks or food cold. I even put a whole bag of groceries in it.
My biggest disappointment with the interior, though, was the lack of head room. Sitting in the driver's seat, my hair was brushing the roof. Yes, the SUV did boast a great sunroof that takes up some space, but I couldn't adjust my seat lower. It just seemed out of context with this giant car.
Also disappointing was the centre stack. The plastic was acceptable (just), but a cheap-looking radio topped off a myriad of buttons, seemingly thrown onto the panel with no plan. And, no satellite navigation in a Dh194,000 vehicle? Especially, one that is probably destined for the desert? Tsk, tsk.
I would hope that this vehicle is destined for the desert, because it is certainly built for it. With a body-on-frame construction, the Land Cruiser carries on its long history of being a serious off-road vehicle.
Full-time four-wheel drive with high and low gearing will get it out of pretty well any jam, but Toyota has included a few other electronic toys for off-road enthusiasts. Downhill assist control, hill-start assist control and crawl control all make life easier in the dunes or wadis. It's Kinetic Dynamic Suspension System is also claimed to aid both on- and off-road handling.
On tarmac, the KDSS might help, but this is no track queen. The Land Cruiser feels solid on the motorway and is comfortable around town, but any quick twists and turns will have the driver feeling like a pendulum. The traction control and stability control help keep it on track, and there isn't much bobbing about, but there is only so much you can do with a tall vehicle that weighs 3,260 kg.
My Toyota, in the ubiquitous pearl white, was powered by the base 4.0-litre V6. Its 240 horsepower doesn't sound like enough for such a large vehicle, but it actually didn't do such a bad job. That's keeping in mind, however, that I didn't really want to go fast in this truck.
But the engine must be kept revving to deliver any reasonable performance, a task the five-speed autobox was usually, though not always, capable of when pressed. The truck sports a pintle hook, so it would pull your Jet Ski or camping trailer, too. But you would certainly be thankful of the Emirates' low-cost petrol, in any situation.
In all, the Toyota Land Cruiser is one of those vehicles that best fits a certain niche. It's a good choice for people with two needs: room for a large brood and serious off-road capabilities.
It would be a bad choice for people who are just looking for a commuter vehicle and need parking anywhere within downtown Abu Dhabi or Dubai. For these people, there are many other smaller, more fuel-efficient luxury cars around.
nvorano@thenational.ae
UAE cricketers abroad
Sid Jhurani is not the first cricketer from the UAE to go to the UK to try his luck.
Rameez Shahzad Played alongside Ben Stokes and Liam Plunkett in Durham while he was studying there. He also played club cricket as an overseas professional, but his time in the UK stunted his UAE career. The batsman went a decade without playing for the national team.
Yodhin Punja The seam bowler was named in the UAE’s extended World Cup squad in 2015 despite being just 15 at the time. He made his senior UAE debut aged 16, and subsequently took up a scholarship at Claremont High School in the south of England.
MATCH INFO
Aston Villa 1 (Konsa 63')
Sheffield United 0
Red card: Jon Egan (Sheffield United)
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
The Africa Institute 101
Housed on the same site as the original Africa Hall, which first hosted an Arab-African Symposium in 1976, the newly renovated building will be home to a think tank and postgraduate studies hub (it will offer master’s and PhD programmes). The centre will focus on both the historical and contemporary links between Africa and the Gulf, and will serve as a meeting place for conferences, symposia, lectures, film screenings, plays, musical performances and more. In fact, today it is hosting a symposium – 5-plus-1: Rethinking Abstraction that will look at the six decades of Frank Bowling’s career, as well as those of his contemporaries that invested social, cultural and personal meaning into abstraction.
South and West: From a Notebook
Joan Didion
Fourth Estate
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ITU Abu Dhabi World Triathlon
Formula One top 10 drivers' standings after Japan
1. Lewis Hamilton, Mercedes 306
2. Sebastian Vettel, Ferrari 247
3. Valtteri Bottas, Mercedes 234
4. Daniel Ricciardo, Red Bull 192
5. Kimi Raikkonen, Ferrari 148
6. Max Verstappen, Red Bull 111
7. Sergio Perez, Force India 82
8. Esteban Ocon, Force India 65
9. Carlos Sainz Jr, Toro Rosso 48
10. Nico Hulkenberg, Renault 34
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Company Profile
Name: JustClean
Based: Kuwait with offices in other GCC countries
Launch year: 2016
Number of employees: 130
Sector: online laundry service
Funding: $12.9m from Kuwait-based Faith Capital Holding
Under-21 European Championship Final
Germany 1 Spain 0
Weiser (40')
Scores
Oman 109-3 in 18.4 overs (Aqib Ilyas 45 not out, Aamir Kaleem 27) beat UAE 108-9 in 20 overs (Usman 27, Mustafa 24, Fayyaz 3-16, Bilal 3-23)
COMPANY%20PROFILE
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ENGLAND SQUAD
Goalkeepers Henderson, Pickford, Pope.
Defenders Alexander-Arnold, Chilwell, Coady, Dier, Gomez, Keane, Maguire, Maitland-Niles, Mings, Saka, Trippier, Walker.
Midfielders Henderson, Mount, Phillips, Rice, Ward-Prowse, Winks.
Forwards Abraham, Barnes, Calvert-Lewin, Grealish, Ings, Kane, Rashford, Sancho, Sterling.
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FIXTURES
Fixtures for Round 15 (all times UAE)
Friday
Inter Milan v AS Roma (11.45pm)
Saturday
Atalanta v Verona (6pm)
Udinese v Napoli (9pm)
Lazio v Juventus (11.45pm)
Sunday
Lecce v Genoa (3.30pm)
Sassuolo v Cagliari (6pm)
SPAL v Brescia (6pm)
Torino v Fiorentina (6pm)
Sampdoria v Parma (9pm)
Bologna v AC Milan (11.45pm)
World Cricket League Division 2
In Windhoek, Namibia - Top two teams qualify for the World Cup Qualifier in Zimbabwe, which starts on March 4.
UAE fixtures
Thursday February 8, v Kenya; Friday February 9, v Canada; Sunday February 11, v Nepal; Monday February 12, v Oman; Wednesday February 14, v Namibia; Thursday February 15, final
FORSPOKEN
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Starfield
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HUNGARIAN GRAND PRIX RESULT
1. Sebastian Vettel, Ferrari 1:39:46.713
2. Kimi Raikkonen, Ferrari 00:00.908
3. Valtteri Bottas, Mercedes-GP 00:12.462
4. Lewis Hamilton, Mercedes-GP 00:12.885
5. Max Verstappen, Red Bull Racing 00:13.276
6. Fernando Alonso, McLaren 01:11.223
7. Carlos Sainz Jr, Toro Rosso 1 lap
8. Sergio Perez, Force India 1 lap
9. Esteban Ocon, Force India 1 lap
10. Stoffel Vandoorne, McLaren 1 lap
11. Daniil Kvyat, Toro Rosso 1 lap
12. Jolyon Palmer, Renault 1 lap
13. Kevin Magnussen, Haas 1 lap
14. Lance Stroll, Williams 1 lap
15. Pascal Wehrlein, Sauber 2 laps
16. Marcus Ericsson, Sauber 2 laps
17r. Nico Huelkenberg, Renault 3 laps
r. Paul Di Resta, Williams 10 laps
r. Romain Grosjean, Haas 50 laps
r. Daniel Ricciardo, Red Bull Racing 70 laps
Infiniti QX80 specs
Engine: twin-turbocharged 3.5-liter V6
Power: 450hp
Torque: 700Nm
Price: From Dh450,000, Autograph model from Dh510,000
Available: Now