After the simmering tensions of Qatar Max Verstappen and Lewis Hamilton take their enthralling title fight to Saudi Arabia’s sun-baked corniche.
But 20 Grands Prix in (each of which has generated seven million pages of set-up data per car) you’d think we’d have enough evidence to accurately calculate who will have the edge for the penultimate round of the Formula One world championship.
Such is this season that valid predictions remain as elusive as ever for the newest addition to the F1 calendar.
Do the ultra high speed changes of direction favour Verstappen’s Red Bull, which has front end grip problems, or Hamilton’s Mercedes which suffers at the rear?
Jeddah claims the distinction of being the fastest street track in F1, ripping alongside the Red Sea for great swathes of its 6.1km distance at over 300kph.
But it’s not the speed that will catch the drivers’ attention but the looming crash barriers.
Most modern F1 circuits have extensive run off areas which mean the penalty for over-reaching is rarely severe. It’s a concept that favours those of mediocre talent. Not so Jeddah.
The restrictions of the location require high-tech impact barriers, widely used in America’s Indycar series, lining the very edge of the track.
With the constant changes of direction, flicking left and right, at high speed through 27 snaking corners (another F1 record) the drivers will be only too aware of the high price they could pay for the slightest mistake.
Lookout Haas, particularly, where Nikita Mazepin’s billionaire father has just forked out around £200,000 for a new chassis because his son was unhappy with the performance of the old one.
But to add to the jeopardy in Jeddah a night time race means falling track temperatures and constantly changing grip levels, a ‘green’ track surface never raced on before, as well as the novelty of three DRS overtaking zones.
Hamilton, no lover of the computer simulator, has reportedly spent long hours doing just that to ensure no stone is left unturned for the new venue.
But tensions are sure to remain high after Qatar where Red Bull boss Christian Horner’s rising frustration resulted in a television rant at officialdom over a Verstappen grid penalty that earned him a punishment from the stewards.
Earlier he had insinuated Mercedes' recent speed came from pushing the boundaries of F1’s wing flexing rules.
Mercedes insisted they had simply come to a better understanding of their car’s set-up.
And for all Red Bull’s words, crunching the data suggests Mercedes' recent speed is as much a factor of Milton Keynes' fading form as their own advances.
Mercedes boss Toto Wolff says the accusations have awakened “the lion” and the “superhero” in his champion racer.
Hamilton and Verstappen must marvel at how they got to this place separated by just eight points with two rounds remaining, when both have had the chance to be out of sight by now.
Hamilton led the championship for the first two months, winning three of the first four rounds.
Another year of Mercedes’ domination appeared on the cards but he won just one of the next 10 Grands Prix in one of the biggest performance dips of his career.
While the Dutchman will reflect he has led nearly three times as many laps as Hamilton, won nine races and at one stage had a 32-point advantage.
He professes not to dwell on 40 points thrown away at Silverstone and Hungary in accidents caused by his Mercedes rivals. With those on his tally this championship would have been his long ago.
Now it is his Mercedes arriving off the back of back-to-back wins.
Having taken the pain of a grid penalty in Brazil Hamilton has the benefit of a fresher, faster engine for these crucial last two races.
The engine, which romped to victory from the back of the field at Interlagos was labelled “spicy” by Wolff as he promised its return at this weekend’s high speed track.
Will it prove so effective? Mercedes’ V6 suffers a greater degree of fade in performance from race to race than its rival so it’s difficult to know what edge, if any, it will bring to Saudi Arabia.
Despite that there is a palpable feeling in the paddock the momentum is with Mercedes.
Verstappen, though, will have other ideas, as he faces the first chance to tie up this championship.
If he finishes in the top two he can get it done depending on where Hamilton finishes, otherwise it all goes to a showdown in Abu Dhabi on December 12.
The specs
Engine: 2.7-litre 4-cylinder Turbomax
Power: 310hp
Torque: 583Nm
Transmission: 8-speed automatic
Price: From Dh192,500
On sale: Now
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
LILO & STITCH
Starring: Sydney Elizebeth Agudong, Maia Kealoha, Chris Sanders
Director: Dean Fleischer Camp
Rating: 4.5/5
MADAME%20WEB
%3Cp%3EDirector%3A%20S.J.%20Clarkson%3C%2Fp%3E%0A%3Cp%3EStarring%3A%20Dakota%20Johnson%2C%20Tahar%20Rahim%2C%20Sydney%20Sweeney%3C%2Fp%3E%0A%3Cp%3ERating%3A%203.5%2F5%3C%2Fp%3E%0A
England's all-time record goalscorers:
Wayne Rooney 53
Bobby Charlton 49
Gary Lineker 48
Jimmy Greaves 44
Michael Owen 40
Tom Finney 30
Nat Lofthouse 30
Alan Shearer 30
Viv Woodward 29
Frank Lampard 29
Key findings of Jenkins report
- Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
- Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
- Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
- Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
Results
1. New Zealand Daniel Meech – Fine (name of horse), Richard Gardner – Calisto, Bruce Goodin - Backatorps Danny V, Samantha McIntosh – Check In. Team total First round: 200.22; Second round: 201.75 – Penalties 12 (jump-off 40.16 seconds) Prize €64,000
2. Ireland Cameron Hanley – Aiyetoro, David Simpson – Keoki, Paul Kennedy – Cartown Danger Mouse, Shane Breen – Laith. Team total 200.25/202.84 – P 12 (jump-off 51.79 – P17) Prize €40,000
3. Italy Luca Maria Moneta – Connery, Luca Coata – Crandessa, Simone Coata – Dardonge, Natale Chiaudani – Almero. Team total 130.82/198.-4 – P20. Prize €32,000
Name: Peter Dicce
Title: Assistant dean of students and director of athletics
Favourite sport: soccer
Favourite team: Bayern Munich
Favourite player: Franz Beckenbauer
Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates
ESSENTIALS
The flights
Emirates flies direct from Dubai to Rio de Janeiro from Dh7,000 return including taxes. Avianca fliles from Rio to Cusco via Lima from $399 (Dhxx) return including taxes.
The trip
From US$1,830 per deluxe cabin, twin share, for the one-night Spirit of the Water itinerary and US$4,630 per deluxe cabin for the Peruvian Highlands itinerary, inclusive of meals, and beverages. Surcharges apply for some excursions.
War 2
Director: Ayan Mukerji
Stars: Hrithik Roshan, NTR, Kiara Advani, Ashutosh Rana
Rating: 2/5
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Cricket World Cup League Two
Nepal, Oman, United States tri-series
Tribhuvan University, Kathmandu
Fixtures
Wednesday February 5, Oman v Nepal
Thursday, February 6, Oman v United States
Saturday, February 8, United States v Nepal
Sunday, February 9, Oman v Nepal
Tuesday, February 11, Oman v United States
Wednesday, February 12, United States v Nepal
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The top three sides advance to the 2022 World Cup Qualifier.
The bottom four sides are relegated to the 2022 World Cup playoff
1 United States 8 6 2 0 0 12 0.412
2 Scotland 8 4 3 0 1 9 0.139
3 Namibia 7 4 3 0 0 8 0.008
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5 UAE 7 3 3 0 1 7 -0.004
6 Nepal 0 0 0 0 0 0 0
7 PNG 8 0 8 0 0 0 -0.458
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MATCH INFO
Al Jazira 3 (O Abdulrahman 43', Kenno 82', Mabkhout 90 4')
Al Ain 1 (Laba 39')
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French business
France has organised a delegation of leading businesses to travel to Syria. The group was led by French shipping giant CMA CGM, which struck a 30-year contract in May with the Syrian government to develop and run Latakia port. Also present were water and waste management company Suez, defence multinational Thales, and Ellipse Group, which is currently looking into rehabilitating Syrian hospitals.
Six large-scale objects on show
- Concrete wall and windows from the now demolished Robin Hood Gardens housing estate in Poplar
- The 17th Century Agra Colonnade, from the bathhouse of the fort of Agra in India
- A stagecloth for The Ballet Russes that is 10m high – the largest Picasso in the world
- Frank Lloyd Wright’s 1930s Kaufmann Office
- A full-scale Frankfurt Kitchen designed by Margarete Schütte-Lihotzky, which transformed kitchen design in the 20th century
- Torrijos Palace dome
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
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Emergency
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