The National’s Ahmed Rizvi and Jon Turner are at the Dubai Duty Free Tennis Championships to bring you live reports from the WTA tournament action.
Jon and Ahmed are at Dubai Duty Free Tennis Stadium, with the day’s play already begun. Check here periodically for updates and reports.
Jelena Jankovic d Belinda Bencic 4-6, 7-5, 6-4
Jelena Jankovic produced a stunning fightback to defeat No 5 seed Belinda Bencic 4-6, 7-5, 6-4 to reach the second round of the Dubai Duty Free Tennis Championships on Tuesday.
In a high-quality match between two accomplished baseliners, Bencic claimed the early break in the first set to lead 2-1, and with neither player wavering on serve thereafter, the 18-year-old Swiss closed out the opening set.
The second set proved an equally tight affair as both players exchanged breaks in games seven and eight. With Bencic serving to stay in the set at 5-6, Jankovic outlasted her opponent in a game that featured six deuce points.
The third set went a similar way to the preceding sets, and the only break of serve proved fatal for Bencic when serving at 4-5.
Jankovic, 30, will next face Germany’s Andrea Petkovic.
Sara Errani d Saisai Zheng 7-5, 6-3
Sara Errani, the 2013 Dubai finalist, is through to the second round of the Dubai Duty Free Tennis Championships, but her progress was not as smooth as expected.
Chinese qualifier Saisai Zheng, 22, came out all guns blazing and was up 5-1, when the Italian got into her groove and won six games on the trot to clinch the opening set in 57 minutes 7-5.
There was a bit of drama in the middle of the second set as well when Zheng, ranked No 72 in the world, clawed back from 4-1 down to 4-3, but Errani cut her rally short by breaking back and then serving out for the match.
Ana Ivanovic d Daria Gavrilova 6-1, 6-0
Ana Ivanovic, the former world No 1, has set up a mouth-watering clash with top seed and defending champion Simona Halep after blowing Australian Daria Gavrilova off the courts.
Gavrilova, who reached the fourth round at the Australian Open before losing to Dubai third seed Carla Suarez Navarro, started promisingly, putting pressure on Ivanovic’s serve in the opening game, but missed two break points.
The Aussie then dropped her serve at love in the next and, though she broke back in the third game, Ivanovic broke her twice more to close the first set in 28 minutes.
The Serb then broke Gavrilova three times in the second set as well and the match was over in 53 minutes.
Czech Barbora Strycova, meanwhile, will meet Julia Goerges in the second round after defeating Bulgarian qualifier Tsvetana Pironkova 6-4, 6-3.
Elina Svitolina d Jana Cepelova 6-3, 6-1
Elina Svitolina will meet second seed Garbine Muguruza in the second round of the Dubai Duty Free Tennis Championships after battling past qualifier Jana Cepelova 6-3, 6-1 in an hour and seven minutes.
Serving for the first set at 5-0, Svitolina lost her way momentarily and dropped her serve twice, but then cut short Cepelova’s rally by breaking the Slovak for a third time to close the set in 26 minutes.
Cepelova, the world No 133, started the second set with a break, but then dropped her serve twice and wasted six break points in the marathon 17-minute fifth game to give Svitolina a 4-1 lead and that sealed the fate of the match.
Barbora Strycova d Tsvetana Pironkova 6-4, 6-3
Below, find today’s order of play and read Jon on tomorrow’s headline contest:
Order of play
MATCH OF THE DAY
1-Simona Halep v Ana Ivanovic
Dubai fans, and of course the organisers as well, would have preferred to see these two clash in the later stages of the tournament, for Halep and Ivanovic are two of the biggest crowd-pullers of the Tour.
Read more: Dubai Duty Free Tennis Championships – The National's full coverage
The draw has, however, decided otherwise and the defending champion will start her campaign against the former world No 1, who looked sharp in her first round win over Daria Gavrilova, dropping just one game in the 53-minute romp. Head-to-head, Halep is 2-1 ahead in completed matches, but only a reckless punter would dare to predict the winner of this clash.
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UAE currency: the story behind the money in your pockets
UAE currency: the story behind the money in your pockets
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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
Who has lived at The Bishops Avenue?
- George Sainsbury of the supermarket dynasty, sugar magnate William Park Lyle and actress Dame Gracie Fields were residents in the 1930s when the street was only known as ‘Millionaires’ Row’.
- Then came the international super rich, including the last king of Greece, Constantine II, the Sultan of Brunei and Indian steel magnate Lakshmi Mittal who was at one point ranked the third richest person in the world.
- Turkish tycoon Halis Torprak sold his mansion for £50m in 2008 after spending just two days there. The House of Saud sold 10 properties on the road in 2013 for almost £80m.
- Other residents have included Iraqi businessman Nemir Kirdar, singer Ariana Grande, holiday camp impresario Sir Billy Butlin, businessman Asil Nadir, Paul McCartney’s former wife Heather Mills.
Hunting park to luxury living
- Land was originally the Bishop of London's hunting park, hence the name
- The road was laid out in the mid 19th Century, meandering through woodland and farmland
- Its earliest houses at the turn of the 20th Century were substantial detached properties with extensive grounds