Defending champion Tyrrell Hatton and former winners Tommy Fleetwood, Lee Westwood and Shane Lowry are among the latest raft of players to be confirmed for this month’s Abu Dhabi HSBC Championship – with Viktor Hovland and Adam Scott among others also heading for the Rolex Series tournament.
A host of players were announced on Saturday for the January 20-23 event, which takes place for the first time at Yas Links Abu Dhabi.
2020 European Ryder Cup teammates Hovland, Ian Poulter and Bernd Wiesberger will be joined by captain Padraig Harrington, while former Masters winners Scott and Danny Willett will tee it up at the tournament alongside 2016 Open champion Henrik Stenson.
Four-time major champion Rory McIlroy and world No 2 Collin Morikawa - the American is the current Race to Dubai champion - had already been confirmed. For the first time, general admission to the event is free.
Last year, Hatton overcame overnight leader McIlroy to seal a four-shot victory and become only the second player to capture four Rolex Series titles.
In a release on Saturday, the world No 22 said: “Abu Dhabi was a crucial win for me in January. It was my sixth tour victory, and I was incredibly proud to join such an illustrious list of champions. It was without doubt the perfect start to my 2021 season.
“I’m excited to defend my trophy at Yas Links Abu Dhabi. It’s great to be at a new, world class venue and I know it will be a fantastic week with a stellar field.”
Fleetwood, another Ryder Cup teammate, lifted back-to-back Abu Dhabi crowns in 2017 and 2018, triumphing at the tournament’s traditional home at Abu Dhabi Golf Club. The event had been played on the National Course since its inception in 2006.
“I always love starting my season at the Abu Dhabi HSBC Championship and that is reflected by my results there down the years,” Fleetwood said. “It is set to be a great week at Yas Links, which is a great venue worthy of an event of this stature.”
Lowry, whose win in 2019 laid the foundation for his first major victory at the Open that following summer, added: “I’m really looking forward to starting my season in Abu Dhabi once again. I obviously have very fond memories of this event and there is always a great vibe as the year gets under way with great weather, a strong field and a lively atmosphere among the fans.”
Meanwhile, former world No 1 Scott has competed in Abu Dhabi only once before, in 2008, when he finished in a tie for 23rd. Scott's career highlight came with his win at the 2013 Masters.
Aref Al Awani, general secretary of Abu Dhabi Sports Council, said on Saturday: “We are delighted to welcome back our defending champion Tyrrell Hatton, along with our most recent tournament winners Tommy Fleetwood, Shane Lowry and Lee Westwood to the 17th edition of the Abu Dhabi HSBC Championship.
“As we move our distinguished Championship to Yas Island for the first time, we are looking forward to showcasing the magnificent Yas Links golf course, the incredible facilities on offer for players and spectators alike, plus the stellar field of world class golfers kicking off an exciting year of sport in the UAE.”
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 five pillars of Islam
1. Fasting
2. Prayer
3. Hajj
4. Shahada
5. Zakat
Walls
Louis Tomlinson
3 out of 5 stars
(Syco Music/Arista Records)
In numbers
1,000 tonnes of waste collected daily:
- 800 tonnes converted into alternative fuel
- 150 tonnes to landfill
- 50 tonnes sold as scrap metal
800 tonnes of RDF replaces 500 tonnes of coal
Two conveyor lines treat more than 350,000 tonnes of waste per year
25 staff on site
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The biog
Name: Dhabia Khalifa AlQubaisi
Age: 23
How she spends spare time: Playing with cats at the clinic and feeding them
Inspiration: My father. He’s a hard working man who has been through a lot to provide us with everything we need
Favourite book: Attitude, emotions and the psychology of cats by Dr Nicholes Dodman
Favourit film: 101 Dalmatians - it remind me of my childhood and began my love of dogs
Word of advice: By being patient, good things will come and by staying positive you’ll have the will to continue to love what you're doing
GIANT REVIEW
Starring: Amir El-Masry, Pierce Brosnan
Director: Athale
Rating: 4/5
'Cheb%20Khaled'
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