Tyrrell Hatton said it would like a childhood dream to win the 'iconic' Desert Classic. EPA
Tyrrell Hatton said it would like a childhood dream to win the 'iconic' Desert Classic. EPA
Tyrrell Hatton said it would like a childhood dream to win the 'iconic' Desert Classic. EPA
Tyrrell Hatton said it would like a childhood dream to win the 'iconic' Desert Classic. EPA

Temperamental Tyrrell Hatton hunts Daniel Hillier ahead of Dubai Desert Classic final day


Paul Radley
  • English
  • Arabic

Tyrrell Hatton often treads the thin line between childish and childlike. His on-course tantrums are legendary, and definitely fall into the former category.

For example, an incident when he snapped a club in a strop at the DP World Tour Championship in November earned him a fine and the sort of rebuke teachers reserve for the most insolent schoolkids.

He was grumpy again on Saturday at Emirates Golf Club, and took out his frustration on the tee box at the par-three seventh hole during a testing third round at the Hero Dubai Desert Classic.

“I’m aware that it's not the right thing to do, but in the heat of the moment when you're frustrated, you just do things that you probably wish you didn't do,” Hatton said.

“But I'm not going to let it bother me for the rest of the day. If that's the worst thing I do as a human, then it's not that bad.”

The 33-year-old Englishman can do sweetness, too. He said he was chuffed with the “brilliant” support he has had from the galleries this week.

And asked what it would mean to him to win the Classic, he acknowledged it would be like a childhood dream.

Hatton already has four Rolex Series event wins to his name. He fired a four-under-par 68 amid blustery conditions at the Majlis Course on Saturday to put himself to 12-under and within a shot of the lead.

Daniel Hillier will start the last match of Sunday’s final round with the narrowest advantage over his playing partner, Hatton. Ewen Ferguson, the other player in their three-ball, is two shots further back on 10-under.

Although Ferguson and Hillier have made the running in the tournament so far, Hatton is undoubtedly the star of their group. He is intent on adding one of the flagship titles to his resume.

“It would mean a lot,” Hatton said. “I remember as a kid, waking up early in the morning on Thursday and Friday and being excited to watch the Desert Classic.

“It's an iconic event on the DP World Tour, and I think it's certainly one of those events that you could probably ask any player out here, and it's one that they would love to have on their C.V.

“I'll go out there tomorrow and give it my absolute best, which is all I can do, and see how we go tomorrow.”

Hillier is of a very similar view, even if he is approaching the final day from a humbler vantage point than Hatton.

The New Zealander is ranked 223rd in the world and has not had a top-10 finish since the Spanish Open in October 2023.

“It would be life-changing,” Hillier said of the idea of lifting the Dallah Trophy on Sunday evening.

“Last year was pretty tough. It was a bit of a grind. I was getting pretty frustrated with myself towards the end of the year. I gave myself a little bit of a break and time to reset, and I'm feeling refreshed. I’m excited for tomorrow.”

The leaderboard is less starry than expected at the start of the week, but at least the defending champion, Rory McIlroy, has not ruled himself out of the running just yet.

The Northern Irishman is tied 12th on six-under. He is hoping the windy conditions mean the leading pack stays bunched, so he can mount a last-day surge.

“[To reach 15-under] I'd need to go out and shoot 63 tomorrow,” McIlroy said. “If the conditions are right, I've been able to do that before, especially if you can make a score on the front nine before, with that scorable back nine.

“[So] my key tomorrow is if I can get off to a faster start and shoot three or four on the front, then I have a chance.”

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Zakat definitions

Zakat: an Arabic word meaning ‘to cleanse’ or ‘purification’.

Nisab: the minimum amount that a Muslim must have before being obliged to pay zakat. Traditionally, the nisab threshold was 87.48 grams of gold, or 612.36 grams of silver. The monetary value of the nisab therefore varies by current prices and currencies.

Zakat Al Mal: the ‘cleansing’ of wealth, as one of the five pillars of Islam; a spiritual duty for all Muslims meeting the ‘nisab’ wealth criteria in a lunar year, to pay 2.5 per cent of their wealth in alms to the deserving and needy.

Zakat Al Fitr: a donation to charity given during Ramadan, before Eid Al Fitr, in the form of food. Every adult Muslim who possesses food in excess of the needs of themselves and their family must pay two qadahs (an old measure just over 2 kilograms) of flour, wheat, barley or rice from each person in a household, as a minimum.

SPECS
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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
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  • 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
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

In the Restaurant: Society in Four Courses
Christoph Ribbat
Translated by Jamie Searle Romanelli
Pushkin Press 

Squad

Ali Kasheif, Salim Rashid, Khalifa Al Hammadi, Khalfan Mubarak, Ali Mabkhout, Omar Abdulrahman, Mohammed Al Attas, Abdullah Ramadan, Zayed Al Ameri (Al Jazira), Mohammed Al Shamsi, Hamdan Al Kamali, Mohammed Barghash, Khalil Al Hammadi (Al Wahda), Khalid Essa, Mohammed Shaker, Ahmed Barman, Bandar Al Ahbabi (Al Ain), Al Hassan Saleh, Majid Suroor (Sharjah) Walid Abbas, Ahmed Khalil (Shabab Al Ahli), Tariq Ahmed, Jasim Yaqoub (Al Nasr), Ali Saleh, Ali Salmeen (Al Wasl), Hassan Al Muharami (Baniyas) 

Florence and the Machine – High as Hope
Three stars

Like a Fading Shadow

Antonio Muñoz Molina

Translated from the Spanish by Camilo A. Ramirez

Tuskar Rock Press (pp. 310)

While you're here
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TRAINING FOR TOKYO

A typical week's training for Sebastian, who is competing at the ITU Abu Dhabi World Triathlon on March 8-9:

  • Four swim sessions (14km)
  • Three bike sessions (200km)
  • Four run sessions (45km)
  • Two strength and conditioning session (two hours)
  • One session therapy session at DISC Dubai
  • Two-three hours of stretching and self-maintenance of the body

ITU Abu Dhabi World Triathlon

For more information go to www.abudhabi.triathlon.org.

India Test squad

Kohli (c), Dhawan, Rahul, Vijay, Pujara, Rahane (vc), Karun, Karthik (wk), Rishabh Pant (wk), Ashwin, Jadeja, Kuldeep, Pandya, Ishant, Shami, Umesh, Bumrah, Thakur

Updated: January 18, 2025, 3:32 PM