• Seven-time champion Lewis Hamilton was penalised after his Mercedes' DRS system was judged to have exceeded allowed limits. AFP
    Seven-time champion Lewis Hamilton was penalised after his Mercedes' DRS system was judged to have exceeded allowed limits. AFP
  • Mercedes driver Lewis Hamilton at Interlagos racetrack for the Brazilian Grand Prix. AFP
    Mercedes driver Lewis Hamilton at Interlagos racetrack for the Brazilian Grand Prix. AFP
  • Mercedes driver Lewis Hamilton after the qualifying session for the Brazilian Grand Prix at the Interlagos race track on Friday. AP
    Mercedes driver Lewis Hamilton after the qualifying session for the Brazilian Grand Prix at the Interlagos race track on Friday. AP
  • Max Verstappen has been fined for touching Lewis Hamilton's car following the Brazilian Grand Prix qualifying. AFP
    Max Verstappen has been fined for touching Lewis Hamilton's car following the Brazilian Grand Prix qualifying. AFP
  • Red Bull's Max Verstappen sits in his car at the team's garage in pit lane at Interlagos racetrack. AFP
    Red Bull's Max Verstappen sits in his car at the team's garage in pit lane at Interlagos racetrack. AFP
  • Max Verstappen during practice for the Brazilian Grand Prix. Getty
    Max Verstappen during practice for the Brazilian Grand Prix. Getty

Hamilton penalised for technical infringement, Verstappen fined €50,000 for touching car


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It was all happening at the Brazilian Grand Prix as Lewis Hamilton's world championship hopes received another blow on Saturday when he was disqualified from qualifying and relegated to the back of the grid for the sprint race.

Hamilton, the seven-time champion, was penalised after his Mercedes' DRS system (flap mounted on the rear wing of the car) was found to have exceeded allowed limits. The winner of the 24-lap dash at Interlagos takes three points, and pole position for Sunday's Grand Prix, with the result determining the grid for the main race.

Hamilton trails championship rival Max Verstappen by 19 points and had had already been hit with a five-place grid penalty for Sunday's main event after the engine was changed on his Mercedes car.

Verstappen too had the rule book thrown at him. Stewards fined Red Bull's championship leader Verstappen 50,000 euros ($57,250) after he touched and examined the rear wing of Hamilton's Mercedes following qualifying.

The Dutch, 24, had earlier qualified second for Saturday's 100km sprint race. After the session on Friday ended, Verstappen inspected the rear wing elements Hamilton's Mercedes, touching them with his hands.

The stewards said in a statement that Verstappen had breached article 2.5.1 of the international sporting code. The article covers behaviour in the 'parc ferme' following qualifying.

In-car footage and video filmed by a fan was looked at by stewards during the hearing. It showed Verstappen getting out of his car, removing his gloves and putting his right hand into the slot gap of the Red Bull's rear wing. He then moved to the Mercedes and did the same, touching the rear wing in two places.

RESULTS

Bantamweight: Jalal Al Daaja (JOR) beat Hamza Bougamza (MAR)

Catchweight 67kg: Mohamed El Mesbahi (MAR) beat Fouad Mesdari (ALG)

Lightweight: Abdullah Mohammed Ali (UAE) beat Abdelhak Amhidra (MAR)

Catchweight 73kg: Mosatafa Ibrahim Radi (PAL) beat Yazid Chouchane (ALG)

Middleweight: Yousri Belgaroui (TUN) beat Badreddine Diani (MAR)

Catchweight 78KG: Rashed Dawood (UAE) beat Adnan Bushashy (ALG)

Middleweight: Sallah-Eddine Dekhissi (MAR) beat Abdel Enam (EGY)

Catchweight 65kg: Yanis Ghemmouri (ALG) beat Rachid Hazoume (MAR)

Lightweight: Mohammed Yahya (UAE) beat Azouz Anwar (EGY)

Catchweight 79kg: Souhil Tahiri (ALG) beat Omar Hussein (PAL)

Middleweight: Tarek Suleiman (SYR) beat Laid Zerhouni (ALG)

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The specs

Engine: 1.5-litre 4-cyl turbo

Power: 194hp at 5,600rpm

Torque: 275Nm from 2,000-4,000rpm

Transmission: 6-speed auto

Price: from Dh155,000

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Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

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

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ELIO

Starring: Yonas Kibreab, Zoe Saldana, Brad Garrett

Directors: Madeline Sharafian, Domee Shi, Adrian Molina

Rating: 4/5

Bangladesh tour of Pakistan

January 24 – First T20, Lahore

January 25 – Second T20, Lahore

January 27 – Third T20, Lahore

February 7-11 – First Test, Rawalpindi

April 3 – One-off ODI, Karachi

April 5-9 – Second Test, Karachi

GROUPS

Group Gustavo Kuerten
Novak Djokovic (x1)
Alexander Zverev (x3)
Marin Cilic (x5)
John Isner (x8)

Group Lleyton Hewitt
Roger Federer (x2)
Kevin Anderson (x4)
Dominic Thiem (x6)
Kei Nishikori (x7)

What are the GCSE grade equivalents?
 
  • Grade 9 = above an A*
  • Grade 8 = between grades A* and A
  • Grade 7 = grade A
  • Grade 6 = just above a grade B
  • Grade 5 = between grades B and C
  • Grade 4 = grade C
  • Grade 3 = between grades D and E
  • Grade 2 = between grades E and F
  • Grade 1 = between grades F and G
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The Gentlemen

Director: Guy Ritchie

Stars: Colin Farrell, Hugh Grant 

Three out of five stars

WITHIN%20SAND
%3Cp%3EDirector%3A%20Moe%20Alatawi%3C%2Fp%3E%0A%3Cp%3EStarring%3A%20Ra%E2%80%99ed%20Alshammari%2C%20Adwa%20Fahd%2C%20Muhand%20Alsaleh%3C%2Fp%3E%0A%3Cp%3ERating%3A%203%2F5%3C%2Fp%3E%0A

Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

 

 

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Updated: November 13, 2021, 6:02 PM