Ferrari’s Charles Leclerc won Formula One’s season-opening Bahrain Grand Prix after world champion Max Verstappen retired with just three laps remaining and Lewis Hamilton landed a surprise podium.
Verstappen hit technical trouble in the closing moments to promote Carlos Sainz to second as Ferrari completed a one-two finish.
Hamilton was elevated to third after Verstappen’s teammate Sergio Perez spun out with an engine failure on the penultimate lap to complete a dramatic and miserable evening for Red Bull. George Russell finished fourth.
Ninety-eight days after last season’s hotly-disputed finale in Abu Dhabi where Hamilton was denied an eighth world championship, Formula One fired up for a new campaign in Bahrain.
Hamilton had largely been forced to play a supporting role with Mercedes struggling to get on top of the sport’s biggest technical overhaul of a generation, but was thrilled with his podium.
“A big congratulations to Ferrari. I am so happy to see them doing well again. It is great to see Charles and Carlos up there,” he said.
“It was such a difficult race and this was the best result we could have got. We did the best we could and we are grateful for the points.”
Asked if he expects Mercedes to improve, Hamilton replied: “I am hoping and I know the guys are working hard.
“It will not be a quick turnaround but we are keeping our head down, we will keep working and there is a long way to go.”
Taking his place at the front of the field was Leclerc, the 24-year-old Monegasque who Ferrari hope can end a drivers’ championship drought which stretches back to 2007.
And he was delighted by his victory, saying: “Yes, so happy. The last two years have been incredibly difficult for the team. We knew it would be a big opportunity for us and the guys have done such an incredible job in building this amazing car.
“Starting in best way possible. Pole position, victory, fastest lap, one two with Carlos, we couldn't have hoped for any better.”
Leclerc blasted away from his marks to keep Verstappen at bay into the opening corner, with Hamilton moving up one spot from fifth as he passed Perez through the second corner. Hamilton was then on to the back of Sainz’s Ferrari before the true pace of his Mercedes machine was exposed.
Hamilton fell off Sainz’s Ferrari gearbox and into the clutches off Perez, with the Red Bull driver assuming fourth on lap 10.
Hamilton pulled in for fresh rubber two laps later, taking on the hardest tyres. The majority of the field switch from soft to mediums.
He temporarily fell behind Chinese rookie Zhou Guanyu before getting back past on the ensuing lap. By then, he was already 53 seconds behind the leaders.
Up front, Leclerc and Verstappen were embroiled in a battle royale. On lap 17, amid a flurry of orange sparks, Verstappen jinked to Leclerc’s right and took the lead at the opening corner, only for Leclerc to fight his way back at Turn 4.
On the next lap, Verstappen tried his luck again, and made the move stick at the first bend, but, just as he did 90 seconds or so earlier, Leclerc was back in the lead at the fourth turn.
Verstappen geared up for a third attempt at the start of the next lap, but he went in too hot on his brakes, overcooked it, and his best chance to win appeared to be over.
But Verstappen was handed another opportunity with just 11 laps remaining when Pierre Gasly’s AlphaTauri caught alight. Gasly emerged safely from his fiery machine, but with his car parked in a precarious position the safety car was deployed.
The safety car pulled in with eight laps remaining, but Verstappen was forced to hold off Sainz, rather than attack Leclerc, and then suddenly the Dutchman hit trouble, falling down the field before pulling into the pits – his evening over.
Leclerc took the flag 5.5 seconds clear of Sainz with Hamilton four seconds further back following Perez’s late failure.
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
Ain Dubai in numbers
126: The length in metres of the legs supporting the structure
1 football pitch: The length of each permanent spoke is longer than a professional soccer pitch
16 A380 Airbuses: The equivalent weight of the wheel rim.
9,000 tonnes: The amount of steel used to construct the project.
5 tonnes: The weight of each permanent spoke that is holding the wheel rim in place
192: The amount of cable wires used to create the wheel. They measure a distance of 2,4000km in total, the equivalent of the distance between Dubai and Cairo.
Winners
Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)
Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)
Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)
Best Young Women’s Player
Vicky López (Barcelona / Spain)
Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)
Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)
Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)
Women’s Coach of the Year
Sarina Wiegman (England)
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
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Biometrics: Touch ID, Face ID
Colours: Blue, purple, space grey, starlight
In the box: iPad mini, USB-C cable, 20W USB-C power adapter
Price: From Dh2,099
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Results
6.30pm: Mazrat Al Ruwayah – Group 2 (PA) $36,000 (Dirt) 1,600m, Winner: RB Money To Burn, Tadhg O’Shea (jockey), Eric Lemartinel (trainer)
7.05pm: Handicap (TB) $68,000 (Turf) 2,410m, Winner: Star Safari, William Buick, Charlie Appleby
7.40pm: Meydan Trophy – Conditions (TB) $50,000 (T) 1,900m, Winner: Secret Protector, William Buick, Charlie Appleby
8.15pm: Al Maktoum Challenge Round 2 - Group 2 (TB) $293,000 (D) 1,900m, Winner: Salute The Soldier, Adrie de Vries, Fawzi Nass
8.50pm: Al Rashidiya – Group 2 (TB) $163,000 (T) 1,800m, Winner: Zakouski, William Buick, Charlie Appleby
9.25pm: Handicap (TB) $65,000 (T) 1,000m, Winner: Motafaawit, Sam Hitchcock, Doug Watson
Dubai works towards better air quality by 2021
Dubai is on a mission to record good air quality for 90 per cent of the year – up from 86 per cent annually today – by 2021.
The municipality plans to have seven mobile air-monitoring stations by 2020 to capture more accurate data in hourly and daily trends of pollution.
These will be on the Palm Jumeirah, Al Qusais, Muhaisnah, Rashidiyah, Al Wasl, Al Quoz and Dubai Investment Park.
“It will allow real-time responding for emergency cases,” said Khaldoon Al Daraji, first environment safety officer at the municipality.
“We’re in a good position except for the cases that are out of our hands, such as sandstorms.
“Sandstorms are our main concern because the UAE is just a receiver.
“The hotspots are Iran, Saudi Arabia and southern Iraq, but we’re working hard with the region to reduce the cycle of sandstorm generation.”
Mr Al Daraji said monitoring as it stood covered 47 per cent of Dubai.
There are 12 fixed stations in the emirate, but Dubai also receives information from monitors belonging to other entities.
“There are 25 stations in total,” Mr Al Daraji said.
“We added new technology and equipment used for the first time for the detection of heavy metals.
“A hundred parameters can be detected but we want to expand it to make sure that the data captured can allow a baseline study in some areas to ensure they are well positioned.”
