Bryson DeChambeau claimed his second US Open title on Sunday in a dramatic final round at Pinehurst No 2 that will be remembered just as much for Rory McIlroy's late collapse.
The $2.3 million runner-up cheque will be scant consolation for McIlroy, who let slip a two-shot lead with five holes to play, leaving next month's Open Championship as his final chance to avoid his wait for a fifth major stretching into an 11th year.
The Northern Irishman, usually an engaging and candid figure in front of the media, declined to speak with reporters after ending his round with three bogeys in the last four holes and helping hand the victory to DeChambeau.
McIlroy's silence spoke volumes about the agonising nature of a defeat which meant the world No 2 had to settle for his 21st top-10 major finish since last winning a major at the 2014 PGA Championship.
After a bogey at the par-3 15th cut his lead to one, McIlroy lipped out on a par putt from 2.5 feet at the par-4 16th to leave him level with DeChambeau in a battle of golf juggernauts on one of golf's most pressure-packed stages.
Still deadlocked at the par-4 18th, McIlroy missed a putt from just inside four feet for a bogey that dropped him one behind DeChambeau. The missed putts were McIlroy's first from inside of five feet in the round.
DeChambeau needed to par the last to win and was in the dirt and weeds left, but he wedged into a greenside bunker then blasted to four feet and, in contrast to McIlroy, made his clutch putt for the triumph.
Television cameras captured McIlroy watching as DeChambeau sank the winning putt.
As the crowd roared and DeChambeau began to celebrate, McIlroy stared ahead for a few seconds then turned and walked away with caddie Harry Diamond.
They were seen a few minutes later entering the Pinehurst parking lot, packing bags into a car and driving away.
It looked like the sort of defeat that can haunt a player, an epic failure on the level of Greg Norman's final-round collapse in a 1996 Masters loss to Nick Faldo.
McIlroy even spoke to reporters at the PGA Championship last month a day after his divorce plans were made public. McIlroy said this week those plans are off.
It was left to DeChambeau to bolster McIlroy in the runner-up's absence.
"Rory is one of the best to ever play," DeChambeau said. "Being able to fight against a great like that is pretty special. For him to miss that (last) putt, I'd never wish it on anybody. It just happened to play out that way.
"He'll win multiple more major championships. There's no doubt. I think that fire in him is going to continue to grow."
DeChambeau also admitted some intimidation at falling behind McIlroy so late.
"I have nothing but respect for how he plays the game of golf because, to be honest, when he was climbing up the leaderboard, he was two ahead, I was like, 'Uh-oh, uh-oh,'" he said. "But luckily things went my way today."
France's Matthieu Pavon, who played alongside DeChambeau and finished fifth, addressed the pressure McIlroy, or any player in his situation, would feel in that supreme tension-packed moment.
"At the end of the day we're all human," Pavon said. "Rory has been chasing another major since many years. He is one of the best players in the world, a true champion. It shows you how tough it is.
"The more you want it, the tougher it gets, and the highest expectation you have for yourself, the tougher it gets, the more pressure you got into.
"Maybe this is a little bit of pressure that got him today for sure, but Rory is just a massive champion. I'm sure he will fight back and really soon."
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2. Never store a card PIN (personal identification number) in your mobile or in your wallet
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6. Track bank notifications regarding transaction discrepancies
7. Report lost or stolen debit and credit cards immediately
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The flights
Fly Etihad or Emirates from the UAE to Moscow from 2,763 return per person return including taxes.
Where to stay
Trips on the Golden Eagle Trans-Siberian cost from US$16,995 (Dh62,414) per person, based on two sharing.
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
'Worse than a prison sentence'
Marie Byrne, a counsellor who volunteers at the UAE government's mental health crisis helpline, said the ordeal the crew had been through would take time to overcome.
“It was worse than a prison sentence, where at least someone can deal with a set amount of time incarcerated," she said.
“They were living in perpetual mystery as to how their futures would pan out, and what that would be.
“Because of coronavirus, the world is very different now to the one they left, that will also have an impact.
“It will not fully register until they are on dry land. Some have not seen their young children grow up while others will have to rebuild relationships.
“It will be a challenge mentally, and to find other work to support their families as they have been out of circulation for so long. Hopefully they will get the care they need when they get home.”
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Sri Lanka World Cup squad
Dimuth Karunaratne (c), Lasith Malinga, Angelo Mathews, Thisara Perera, Kusal Perera, Dhananjaya de Silva, Kusal Mendis, Isuru Udana, Milinda Siriwardana, Avishka Fernando, Jeevan Mendis, Lahiru Thirimanne, Jeffrey Vandersay, Nuwan Pradeep, Suranga Lakmal.
Yemen's Bahais and the charges they often face
The Baha'i faith was made known in Yemen in the 19th century, first introduced by an Iranian man named Ali Muhammad Al Shirazi, considered the Herald of the Baha'i faith in 1844.
The Baha'i faith has had a growing number of followers in recent years despite persecution in Yemen and Iran.
Today, some 2,000 Baha'is reside in Yemen, according to Insaf.
"The 24 defendants represented by the House of Justice, which has intelligence outfits from the uS and the UK working to carry out an espionage scheme in Yemen under the guise of religion.. aimed to impant and found the Bahai sect on Yemeni soil by bringing foreign Bahais from abroad and homing them in Yemen," the charge sheet said.
Baha'Ullah, the founder of the Bahai faith, was exiled by the Ottoman Empire in 1868 from Iran to what is now Israel. Now, the Bahai faith's highest governing body, known as the Universal House of Justice, is based in the Israeli city of Haifa, which the Bahais turn towards during prayer.
The Houthis cite this as collective "evidence" of Bahai "links" to Israel - which the Houthis consider their enemy.
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Test squad: Azhar Ali (captain), Abid Ali, Asad Shafiq, Babar Azam, Haris Sohail, Imam-ul-Haq, Imran Khan, Iftikhar Ahmed, Kashif Bhatti, Mohammad Abbas, Mohammad Rizwan(wicketkeeper), Musa Khan, Naseem Shah, Shaheen Afridi, Shan Masood, Yasir Shah
Twenty20 squad: Babar Azam (captain), Asif Ali, Fakhar Zaman, Haris Sohail, Iftikhar Ahmed, Imad Wasim, Imam-ul-Haq, Khushdil Shah, Mohammad Amir, Mohammad Hasnain, Mohammad Irfan, Mohammad Rizwan (wicketkeeper), Musa Khan, Shadab Khan, Usman Qadir, Wahab Riaz
