Best of the beach
Abu Dhabi can never have enough luxury beach clubs, so we are delighted to hear that the Fairmont here opens its exclusive club in 10 days' time. The club has everything you would expect from a five-star resort but the vast pool that runs the length of the beach is truly special. Membership packages are available for six and 12 months, prices to be announced.
Call 02 654 3333 or visit www.fairmont.com/babalbahr
Design Queen
Even the best had to start somewhere. Whether you want to be the next Alexander McQueen, Ralph Lauren or Coco Chanel, these two design books, one for men's fashion and one for women's, are tailor-made for budding designers and creative types. They feature measurement tools, an index of more than 1,300 brands, guides on body measurements, patterns and flat drawings plus a fabric dictionary and events calendar. An absolute must-have for fashion lovers and in dustry players that is light and small enough for your handbag.
Fashionary, Dh150, Symphony, Dubai Mall, 04 330 8050
A classic beauty
This kitsch case adorned with the famous film star in black and white (apart from Marilyn's trademark pillar-box red lips) is certainly more for show or for storing trinkets than carrying around. The perfect pressie for any film buff or anyone who just loves Marilyn - and who doesn't?
Dh59, Lifestyle, Oasis Centre, 04 515 4302
Designed to smell divine
Mixing iconic design with divine-smelling scents, the Berkeley Square Natural Couture range of luxury bath and soap sets makes an ideal way to spend a pampered hour relaxing in the bath. They come in three fragrances - white amber, white bergamot and lily of the valley - each offers a unique and delicious scent and feel. Available in gorgeous gift boxes with enchanting black-and-white images encapsulating the golden age of fashion, they make you feel as glamorous as the era that inspired them.
Berkeley Square white bergamot lotion and soap set, Dh120, Tips & Toes, www.tipsntoeshaven.com
Dining Divas
Here's a date for the diary. Tuesday night at Okku is the latest night for the glitterati. Mixing fashion, food and new friends, Okku's new "O" Socialista night focuses on style and glamour, providing a perfect venue for a decadent girls' night out. In the exclusive newly designed VIP Lounge on the mezzanine level you can wear your little black dress, let your hair down and socialise in the Manhattan-meets-Tokyo-style restaurant. The music is a mixture of sultry soul and electro-chic, giving you the perfect excuse to break in your new Jimmy Choos as you shimmy around your favourite clutch. Okku has teamed up with several fashion and beauty brands, so each week offers a new chic experience.
Okku, Monarch Dubai, Sheikh Zayed Road, 04 501 8777
Vintage glamour
Great vintage clothing is hard to find here, which is why we were thrilled to hear that Vintage Parlour - Abu Dhabi's first vintage boutique - is opening. After 12 years of collecting select antique and vintage pieces, Judith Hanley decided it was time she unveiled it to the public for sale. Her collection, which sprawls across several temperature-controlled rooms, contains impeccable pieces from the 1900s to 1970s.
Shopping by private appointment. Visit myvintageparlour.com or e-mail judith@myvintageparlour.com
Dhadak
Director: Shashank Khaitan
Starring: Janhvi Kapoor, Ishaan Khattar, Ashutosh Rana
Stars: 3
Friday's schedule in Madrid
Men's quarter-finals
Novak Djokivic (1) v Marin Cilic (9) from 2pm UAE time
Roger Federer (4) v Dominic Thiem (5) from 7pm
Stefanos Tsitsipas (8) v Alexander Zverev (3) from 9.30pm
Stan Wawrinka v Rafael Nadal (2) from 11.30pm
Women's semi-finals
Belinda Bencic v Simona Halep (3) from 4.30pm
Sloane Stephens (8) v Kiki Bertens (7) from 10pm
Brief scores:
Barcelona 3
Pique 38', Messi 51 (pen), Suarez 82'
Rayo Vallecano 1
De Tomas Gomez 24'
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UAE currency: the story behind the money in your pockets
Jetour T1 specs
Engine: 2-litre turbocharged
Power: 254hp
Torque: 390Nm
Price: From Dh126,000
Available: Now
Predictions
Predicted winners for final round of games before play-offs:
- Friday: Delhi v Chennai - Chennai
- Saturday: Rajasthan v Bangalore - Bangalore
- Saturday: Hyderabad v Kolkata - Hyderabad
- Sunday: Delhi v Mumbai - Mumbai
- Sunday - Chennai v Punjab - Chennai
Final top-four (who will make play-offs): Chennai, Hyderabad, Mumbai and Bangalore
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
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
