ABU DHABI // Lewis Hamilton said he will be able to walk away “proud” if he wins Sunday’s Etihad Airways Abu Dhabi Grand Prix but still misses out on a fourth world title.
The Mercedes-GP driver was 33 points behind teammate Nico Rosberg after the Japanese Grand Prix last month, a situation that left the destiny of the championship out of his hands, even if he won the remaining four races.
Hamilton has done what he has needed to since then; winning in the United States, Mexico and Brazil, but Rosberg has finished second on each occasion, meaning the gap has only shrunk to 12 points.
If the Briton wins for a 10th time in 2016 on Sunday he will not be champion if Rosberg finishes second or third.
Hamilton completed the first part of his mission for the weekend by taking pole position with a time of 1 minute, 38.755 seconds to edge out Rosberg.
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“I’ve always said that if I performed at my best in these races I can be here knowing that I gave it my everything and I performed at my best, then I can walk away being proud,” Hamilton said.
“Obviously, I had other things come in the way but I’ve managed to battle through all the different types of adversity that I’ve faced this year and I’m really proud of it.”
Rosberg took second spot on the grid, 0.303 seconds adrift of Hamilton, ensuring he qualified on the front row at every race this season.
While the result keeps him in position to claim his first world title, and follow in the footsteps of his father, Keke, the 1982 champion, Rosberg said he was disappointed to have missed out on a third successive pole position at Yas Marina Circuit.
“I have come here to try to be on pole and try to win the race tomorrow,” he said.
“I am not ecstatic by today, Lewis was just that bit quicker but there are still opportunities tomorrow and I’ll go for the win.”
• Full starting grid order for the Abu Dhabi Grand Prix
Daniel Ricciardo was third for Red Bull Racing and the Australian will be on an alternative tyre strategy compared to the Mercedes car.
He is on the more durable supersoft tyre, compared to the ultrasoft compound picked by Mercedes, and Ricciardo said the move was simply to do something different to the two cars ahead of him.
“We’ve got to try something,” he said.
“It seems to be a bit of a trend this year. If we are in a position to qualify on different tyres then we will try to and see if gives us an opportunity.”
The second Red Bull of Max Verstappen, which starts behind the two Ferrari cars of Kimi Raikkonen and Sebastian Vettel, is also on the supersoft compound.
The Force Indias of Nico Hulkenberg and Sergio Perez, the McLaren of Fernando Alonso and the Williams of Felipe Massa complete the top 10 on the grid.
For more from the Abu Dhabi Grand Prix, including exclusive interviews, information guides, videos and much more, visit our dedicated microsite.
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UAE currency: the story behind the money in your pockets
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Name: Hassan Mohsen Elhais
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hall of shame
SUNDERLAND 2002-03
No one has ended a Premier League season quite like Sunderland. They lost each of their final 15 games, taking no points after January. They ended up with 19 in total, sacking managers Peter Reid and Howard Wilkinson and losing 3-1 to Charlton when they scored three own goals in eight minutes.
SUNDERLAND 2005-06
Until Derby came along, Sunderland’s total of 15 points was the Premier League’s record low. They made it until May and their final home game before winning at the Stadium of Light while they lost a joint record 29 of their 38 league games.
HUDDERSFIELD 2018-19
Joined Derby as the only team to be relegated in March. No striker scored until January, while only two players got more assists than goalkeeper Jonas Lossl. The mid-season appointment Jan Siewert was to end his time as Huddersfield manager with a 5.3 per cent win rate.
ASTON VILLA 2015-16
Perhaps the most inexplicably bad season, considering they signed Idrissa Gueye and Adama Traore and still only got 17 points. Villa won their first league game, but none of the next 19. They ended an abominable campaign by taking one point from the last 39 available.
FULHAM 2018-19
Terrible in different ways. Fulham’s total of 26 points is not among the lowest ever but they contrived to get relegated after spending over £100 million (Dh457m) in the transfer market. Much of it went on defenders but they only kept two clean sheets in their first 33 games.
LA LIGA: Sporting Gijon, 13 points in 1997-98.
BUNDESLIGA: Tasmania Berlin, 10 points in 1965-66
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Why are asylum seekers being housed in hotels?
The number of asylum applications in the UK has reached a new record high, driven by those illegally entering the country in small boats crossing the English Channel.
A total of 111,084 people applied for asylum in the UK in the year to June 2025, the highest number for any 12-month period since current records began in 2001.
Asylum seekers and their families can be housed in temporary accommodation while their claim is assessed.
The Home Office provides the accommodation, meaning asylum seekers cannot choose where they live.
When there is not enough housing, the Home Office can move people to hotels or large sites like former military bases.
Real estate tokenisation project
Dubai launched the pilot phase of its real estate tokenisation project last month.
The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.
Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.
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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
