It is fair to say that if you see the three letters "i", "s" and "t" at the end of a noun when describing someone, unless the word is scientist or philanthropist, it is generally in a negative context. Consider arsonist, extremist, apologist, narcissist, trade unionist, even feminist.
So when the British television presenter and serial offender, Jeremy Clarkson, began to refer to "golfists" and their "golf bats", I instinctively knew what he was talking about.
Golf is a sport I just don't get. Played by men and women often attired in clothes that are considered crimes against fashion, I have always viewed it as a stuffy, old school, elitist and terminally dull activity that one should only take up after retirement.
And yet right here in Abu Dhabi, right now, it would appear I'm in the minority. Because golf is a really big deal in the UAE and, as I write this, the Abu Dhabi HSBC Golf Championship is in full – ahem – swing and I have been asked to examine just how a complete stranger to the sport could ever consider spectating at a world-class event such as this.
I have been given some irksome assignments in my time but this threatens to outstrip them all. But there is only one possible approach to it and that, I have been forced to concede, involves a dropping of the attitude. I need an open mind.
Name any sport and there will be diehard devotees to it, quite willing and prepared to travel the world to witness and support their favourite participants.
Football and rugby (two more ball games I don't understand), skiing, athletics and motor sport all have armies of followers who sacrifice their spare time, money and energy in the name of sport. And golf is no different.
I approach Abu Dhabi Golf Club on a mild and sunny morning, park my car and take the shuttle bus to the club entrance. My fellow travellers are, it turns out, all visiting from afar.
Perhaps, I ponder, there is something in it and I'll become a convert. After all, that happened to me with tennis and polo. As spectator sports go, tennis and polo are quite easy to follow and learn the rules of play.
But golf? How do you actually spectate? And is there anything to see, apart from on the greens where there is a hole? I'm on a mission to find out.
I have an HSBC account, so I'm spared the Dh50 entrance fee, and on entering the grounds all I see is an ocean of red and white. There is no ambiguity, no mistake: this is HSBC's event all right, and even the flower beds are so coloured.
Now in its 10th year, this championship has become a firm fixture on the calendars of golfers the world over and there are hundreds of people here.
As some sit in the sunshine, watching the action on huge television screens, others are busy practising their swings on a long fairway, where there are marker boards to keep a check on how far they have hit.
Dozens more are on an enclosed putting green, trying to apply science to their strokes, squatting, squinting, checking their lines. And it is all being carried out in surreal silence.
They are (for the most part) normally dressed, too, and of all age groups. Perhaps I have had it wrong all these years and the chequered trousers tucked into Argyle-patterned socks thing has been banished to the history books.
They're (for the most part) evidently fit, too. All that walking, all those heavy clubs, all that swinging obviously pays off over time.
"Golf is a game whose aim is to hit a very small ball into an ever smaller hole, with weapons singularly ill-designed for the purpose." Apparently the words of Winston Churchill, who was not known to be a fan, they also sum up my knowledge of the rules of play.
So I wander through the grounds in search of the course to see if I can pick up a few pointers. Soon I reach the 18th Green Championship Pavilion, where three players, Stenson, Donald and Bjorn, have arrived to hit their balls down towards the next hole.
Their fans have arrived, too, having followed them around the course all morning, stopping only whenever and wherever their heroes stop to play their shots.
Before the players take their shots, I ask a couple standing next to me why they're here. It turns out that Mark and Trudy Connors are visiting from California and they are retired, having sold their printing business a few years ago. Now they like to play and watch golf. It is a shared interest, which is probably just as well.
"It's like any sport," Mike says. "If you're a fan of F1 or tennis then, if you have the means, you're likely to follow it closely and that may involve travelling thousands of miles.
"We try to tie this in with a holiday, too, and it's wonderful to be in Abu Dhabi. Neither of us have been to the Middle East before and we're looking forward to exploring the region."
We are told to keep quiet when the players take their positions on the green. A hush again descends and 37-year-old Englishman Luke Donald shuffles his feet, refers to a notebook and confers with the 'caddy' who carries his equipment around.
After three practice swings, he hits the ball with a hefty thwack and it seems to travel through the air into a different dimension, it is that far. Was it a good shot? The ruffled applause seems to say it was OK and, once the other players have had their turns, they are off again to the next one, followed by perhaps 50 spectators.
Birdies, bogies and pars – I have no clue what these phrases mean, but when I first started watching tennis I thought that deuce was what the players drank between sets. I am sure that, given enough time, I would be able to pick this up, too. I watch as the fans disappear down the fairway and others close in on the green where I am stood behind the ropes. I walk further up the course and talk to two German visitors, Thorsten and Marie Strunz, who are here to support their compatriot, Martin Kaymer. Just 29 years old, Kaymer has won the championship in Abu Dhabi three times.
"This is our second time here," says Thorsten. "It's great to be able to escape the cold weather in Germany and experience some sunshine and what better way to do that than this?" I confess and tell them why I am here, and they laugh. "I understand it might appear odd to anyone who is unfamiliar with golf," says Marie, "but it's one of those things – you try it, you like it and before you know it, you're hooked. It's a peaceful sport, nobody gets hurt [unless by a stray ball, I remind her], nobody really gets angry. It's relaxing, it keeps you fit if you walk the course instead of taking the buggy and it keeps you sharp. It's a game where accuracy is essential."
Gradually I find myself warming to golf and the people here. This is a worrying development but it is obvious that those who follow the sport do so avidly. If you have ever wondered, while watching it on the television, how it could ever be a spectator sport in the truest sense, the answers are here. You can walk the course, watching each shot as it is taken. You can sit in the micro-stadiums at each hole and just wait for each player to turn up, or you can watch it on a screen while enjoying your lunch – it is up to you.
As I walk back through the grounds, I stop and watch the golfers practising their long shots. I ask one of them if this is the golf fan equivalent of driving a lap at Yas Marina during Grand Prix weekend.
"Yes, that's about right," he says laughingly. "The world's best players are just over there and I'm getting my own moves right. I'm having a ball."
Whether or not the pun was intentional, the fact remains that the people here are definitely having a good time. Most of them I speak to are foreign visitors and that hammers home to me the point that this is a sport that is good for the economy.
They will stay here, spend money here, explore the cities and the countryside and they will be back next year, possibly with their golfing friends from their countries.
After four hours of golf immersion, have I been converted to the cause? No. But I have had my eyes opened and several of my previous prejudices have vanished, simply by mixing with the people here and seeing this staggeringly beautiful course for myself.
"Golf is a good walk spoiled," is a quote often attributed to Mark Twain. But on the basis of what I've experienced here today, I'm inclined to disagree.
My wife has threatened that when she turns 60 she will become a golfer, so perhaps there is no escape.
But I have 23 years to get my head around that and, who knows, I might even join her when the time comes.
khackett@thenational.ae
Groom and Two Brides
Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
More from Neighbourhood Watch:
PRESIDENTS CUP
Draw for Presidents Cup fourball matches on Thursday (Internationals first mention). All times UAE:
02.32am (Thursday): Marc Leishman/Joaquin Niemann v Tiger Woods/Justin Thomas
02.47am (Thursday): Adam Hadwin/Im Sung-jae v Xander Schauffele/Patrick Cantlay
03.02am (Thursday): Adam Scott/An Byeong-hun v Bryson DeChambeau/Tony Finau
03.17am (Thursday): Hideki Matsuyama/CT Pan v Webb Simpson/Patrick Reed
03.32am (Thursday): Abraham Ancer/Louis Oosthuizen v Dustin Johnson/Gary Woodland
FFP EXPLAINED
What is Financial Fair Play?
Introduced in 2011 by Uefa, European football’s governing body, it demands that clubs live within their means. Chiefly, spend within their income and not make substantial losses.
What the rules dictate?
The second phase of its implementation limits losses to €30 million (Dh136m) over three seasons. Extra expenditure is permitted for investment in sustainable areas (youth academies, stadium development, etc). Money provided by owners is not viewed as income. Revenue from “related parties” to those owners is assessed by Uefa's “financial control body” to be sure it is a fair value, or in line with market prices.
What are the penalties?
There are a number of punishments, including fines, a loss of prize money or having to reduce squad size for European competition – as happened to PSG in 2014. There is even the threat of a competition ban, which could in theory lead to PSG’s suspension from the Uefa Champions League.
STAGE%201%20RESULTS
%3Cp%3E1)%20Tim%20Merlier%20(Soudal-Quick-Step)%2C%203h%2017%E2%80%99%2035%E2%80%9D%3Cbr%3E2)%20Caleb%20Ewan%20(Lotto%20Dstny)%20same%20time%3Cbr%3E3)%20Mark%20Cavendish%20(Astana%20Qazaqstan%20Team)%20same%20time%3Cbr%3E%3Cstrong%3EGeneral%20Classification%3A%3C%2Fstrong%3E%3Cbr%3E1)%20Tim%20Merlier%20(Soudal%20Quick-Step)%203%3A17%3A25%3Cbr%3E2%20-%20Caleb%20Ewan%20(Lotto%20Dstny)%20%2B4%22%3Cbr%3E3%20-%20Luke%20Plapp%20(Ineos%20Grenadiers)%20%2B5%22%3C%2Fp%3E%0A
CABINET%20OF%20CURIOSITIES%20EPISODE%201%3A%20LOT%2036
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EGuillermo%20del%20Toro%3Cbr%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Tim%20Blake%20Nelson%2C%20Sebastian%20Roche%2C%20Elpidia%20Carrillo%3Cbr%3ERating%3A%204%2F5%3C%2Fp%3E%0A
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
Global institutions: BlackRock and KKR
US-based BlackRock is the world's largest asset manager, with $5.98 trillion of assets under management as of the end of last year. The New York firm run by Larry Fink provides investment management services to institutional clients and retail investors including governments, sovereign wealth funds, corporations, banks and charitable foundations around the world, through a variety of investment vehicles.
KKR & Co, or Kohlberg Kravis Roberts, is a global private equity and investment firm with around $195 billion of assets as of the end of last year. The New York-based firm, founded by Henry Kravis and George Roberts, invests in multiple alternative asset classes through direct or fund-to-fund investments with a particular focus on infrastructure, technology, healthcare, real estate and energy.
England Test squad
Joe Root (captain), Moeen Ali, James Anderson, Jonny Bairstow (wicketkeeper), Stuart Broad, Jos Buttler, Alastair Cook, Sam Curran, Keaton Jennings, Dawid Malan, Jamie Porter, Adil Rashid, Ben Stokes.
Andor
%3Cp%3E%3Cstrong%3ECreator%3A%3C%2Fstrong%3E%20Tony%20Gilroy%3Cbr%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3EDiego%20Luna%2C%20Genevieve%20O'Reilly%2C%20Alex%20Ferns%3Cbr%3E%3Cstrong%3ERating%3A%205%3C%2Fstrong%3E%2F5%3C%2Fp%3E%0A
AI traffic lights to ease congestion at seven points to Sheikh Zayed bin Sultan Street
The seven points are:
Shakhbout bin Sultan Street
Dhafeer Street
Hadbat Al Ghubainah Street (outbound)
Salama bint Butti Street
Al Dhafra Street
Rabdan Street
Umm Yifina Street exit (inbound)
The%20Witcher%20-%20season%20three
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EVarious%0D%3Cbr%3E%3Cstrong%3E%0D%3Cbr%3EStars%3A%20%3C%2Fstrong%3EHenry%20Cavill%2C%20Freya%20Allan%2C%20Anya%20Chalotra%3Cstrong%3E%0D%3Cbr%3E%0D%3Cbr%3ERating%3A%3C%2Fstrong%3E%203%2F5%3C%2Fp%3E%0A
The Lost Letters of William Woolf
Helen Cullen, Graydon House
The Perfect Couple
Starring: Nicole Kidman, Liev Schreiber, Jack Reynor
Creator: Jenna Lamia
Rating: 3/5
Tomb%20Raider%20I%E2%80%93III%20Remastered
%3Cp%3EDeveloper%3A%20Aspyr%0D%3Cbr%3EPublisher%3A%20Aspyr%0D%3Cbr%3EConsole%3A%20Nintendo%20Switch%2C%20PlayStation%204%26amp%3B5%2C%20PC%20and%20Xbox%20series%20X%2FS%0D%3Cbr%3ERating%3A%203%2F5%3C%2Fp%3E%0A
My Cat Yugoslavia by Pajtim Statovci
Pushkin Press
Islamic%20Architecture%3A%20A%20World%20History
%3Cp%3E%3Cstrong%3EAuthor%3A%3C%2Fstrong%3E%20Eric%20Broug%3Cbr%3E%3Cstrong%3EPublisher%3A%3C%2Fstrong%3E%20Thames%20%26amp%3B%20Hudson%3Cbr%3E%3Cstrong%3EPages%3A%3C%2Fstrong%3E%20336%3Cbr%3E%3Cstrong%3EAvailable%3A%3C%2Fstrong%3E%20September%3C%2Fp%3E%0A
Libya's Gold
UN Panel of Experts found regime secretly sold a fifth of the country's gold reserves.
The panel’s 2017 report followed a trail to West Africa where large sums of cash and gold were hidden by Abdullah Al Senussi, Qaddafi’s former intelligence chief, in 2011.
Cases filled with cash that was said to amount to $560m in 100 dollar notes, that was kept by a group of Libyans in Ouagadougou, Burkina Faso.
A second stash was said to have been held in Accra, Ghana, inside boxes at the local offices of an international human rights organisation based in France.
UAE currency: the story behind the money in your pockets
MATCH INFO
Uefa Champions League final:
Who: Real Madrid v Liverpool
Where: NSC Olimpiyskiy Stadium, Kiev, Ukraine
When: Saturday, May 26, 10.45pm (UAE)
TV: Match on BeIN Sports
Timeline
2012-2015
The company offers payments/bribes to win key contracts in the Middle East
May 2017
The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts
September 2021
Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act
October 2021
Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence
December 2024
Petrofac enters into comprehensive restructuring to strengthen the financial position of the group
May 2025
The High Court of England and Wales approves the company’s restructuring plan
July 2025
The Court of Appeal issues a judgment challenging parts of the restructuring plan
August 2025
Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision
October 2025
Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange
November 2025
180 Petrofac employees laid off in the UAE
What vitamins do we know are beneficial for living in the UAE
Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.
Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.
Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.
Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.
UAE SQUAD
Goalkeepers: Ali Khaseif, Fahad Al Dhanhani, Mohammed Al Shamsi, Adel Al Hosani
Defenders: Bandar Al Ahbabi, Shaheen Abdulrahman, Walid Abbas, Mahmoud Khamis, Mohammed Barghash, Khalifa Al Hammadi, Hassan Al Mahrami, Yousef Jaber, Salem Rashid, Mohammed Al Attas, Alhassan Saleh
Midfielders: Ali Salmeen, Abdullah Ramadan, Abdullah Al Naqbi, Majed Hassan, Yahya Nader, Ahmed Barman, Abdullah Hamad, Khalfan Mubarak, Khalil Al Hammadi, Tahnoun Al Zaabi, Harib Abdallah, Mohammed Jumah, Yahya Al Ghassani
Forwards: Fabio De Lima, Caio Canedo, Ali Saleh, Ali Mabkhout, Sebastian Tagliabue, Zayed Al Ameri