Mark Cavendish produced another masterclass to grab his second Tour de France stage win in three days.
The Deceuninck-QuickStep rider edged out Belgian Jasper Philipsen of Alpecin-Fenix and Team Arkea-Samsic’s French rider Nacer Bouhani in a sprint to the finish at Chateauroux on Thursday.
“It seems like every time we finish here there's a different line-up,” Cavendish said after the 106.4-kilometre stage. His success has now come after a barren five-year spell on the Tour.
“In 2008 it was uphill a bit, I think it was further down the road. 2011 it was short – still uphill a bit ... It's been 10 years since I last won here. It's pretty special.
“Actually in pretty similar fashion today – we were talking about what to do in the final because there are so many strong sprint teams here. To take it on is a big ask, you always get swamped at the finish by those big teams.
“The wind was coming from the left and Michael [Matthews of Team BikeExchange] left the left side for me to go but I wanted just a split second longer in the wheels before I went so I had to switch trains and go from there.
“You see the guys – you see how much they pulled there. The world champion, Julian Alaphilippe, just burying himself in the last kilometre. It's something special. I'm buzzing.”
Cavendish, 36, completed his third stage win at Chateauroux 13 years after his first in the city.
It also took his overall stage victories in the Grand Tour to 32 and he is now two wins behind Eddy Merckx's all-time Tour de France stage record. But he played down the significance of the impending record.
“I'm not thinking about anything,” he said when asked of the record. “I just won a stage of the Tour de France, if that was my first stage or my 32nd stage, I've just won a stage of the Tour.
“That's what people work their whole lives for, I'm very happy. If I'm good enough to win 50, then I'm good enough to win 50. If I'm not good enough to win again, so be it.”
There was no change in the general classification with Mathieu van der Poel retaining the yellow jersey.
The Alpecin-Fenix rider maintained his eight-second lead over UAE Team Emirates star and defending champion Tadej Pogacar, after they both finished safely in the bunch.
“It was okay. The start was hard with a dangerous move getting away at the beginning of the stage. It was pretty okay towards the finish,” Van der Poel said.
“I did what I could in the lead out, but I think they lost my wheel in the last corner, so I had wait and get back to them. I think we were a bit far, but we managed to set up the train really well.
“Cavendish is just the fastest man. We'll try again. [Tomorrow] will be a hard pedal, I think. The gaps are not too big so for sure some guys will go for the overall. We'll see what happens tomorrow.”
Friday’s gruelling 249.1km stage from Vierzon to Le Creusot, with over 3,000m of climbing, is the longest stage of the 2021 Tour de France.
STAGE SIX
1. Mark Cavendish (GBR) Deceuninck-QuickStep 3:17:36
2. Jasper Philipsen (BEL) Alpecin-Fenix same time
3. Nacer Bouhanni (FRA) Team Arkea-Samsic s.t
4. Arnaud Demare (FRA) Groupama-FDJ s.t
5. Peter Sagan (SVK) Bora-Hansgrohe s.t
GENERAL CLASSIFICATION
1. Mathieu van der Poel (NED) Alpecin-Fenix 20:09:17
2. Tadej Pogacar (SLV) UAE Team Emirates 0:0:08
3. Wout Van Aert (BEL) Jumbo-Visma 0:0:30
4. Julian Alaphilippe (FRA) Deceuninck-QuickStep 0:0:48
5. Alexey Lutsenko (KAZ) Astana-Premier Tech 0:01:21
Heather, the Totality
Matthew Weiner,
Canongate
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
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
The biog
Name: Samar Frost
Born: Abu Dhabi
Hobbies: Singing, music and socialising with friends
Favourite singer: Adele
TWISTERS
Director: Lee Isaac Chung
Starring: Glen Powell, Daisy Edgar-Jones, Anthony Ramos
Rating: 2.5/5
Key figures in the life of the fort
Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.
Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.
Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.
Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.
Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.
Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.
Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.
Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.
Sources: Jayanti Maitra, www.adach.ae
