World champion Max Verstappen won a thrilling Saudi Arabian Grand Prix for Red Bull on Sunday and scored his first points of the season.
Forty-eight hours after a nearby missile strike threatened to cancel the second round of the new Formula One season, Verstappen claimed the first victory of his title defence following a thrilling battle with Ferrari's Charles Leclerc which went to the wire.
Verstappen crossed the line only half-a-second ahead of Leclerc, with Carlos Sainz third and pole-sitter Sergio Perez fourth.
George Russell finished fifth for Mercedes, with Lewis Hamilton only 10th on an evening to forget for the seven-time world champion.
Hamilton, who started only 15th following one of the worst qualifying performances of his career, made good progress through the field to move up to 10th by the start of lap 14, and then seventh when Mercedes kept him out on old rubber following Nicholas Latifi’s lap-17 crash and the first safety car. That became sixth when he made his way ahead of Kevin Magnussen.
Mercedes were banking on further drama to afford Hamilton a free pit stop.
But, when the virtual safety car arrived with 14 laps to run, Hamilton was denied a stop for fresh tyres, with Fernando Alonso and Daniel Ricciardo stuttering to a halt on the entry to the pit lane.
When the virtual safety car period ended on lap 41 and the pit lane reopened, Hamilton was allowed to stop, but he fell back six places to 12th before passing Alexander Albon and then Lance Stroll to take the final point.
Up front, Leclerc and Verstappen were involved in a tantalising battle for victory for the second time in a week.
On lap 42, Verstappen fought his way past Leclerc at the final corner, only for the Monegasque to move back ahead of the world champion on the main straight.
At the end of lap 46, Verstappen learnt his lesson and fixed his Red Bull on to the back of Leclerc’s Ferrari gearbox through the final bend before using the tow and DRS to roar past his rival on the main straight.
Leclerc hustled Verstappen to the line, but the Dutch driver kept his composure to win.
Leclerc now leads Ferrari team-mate Sainz in the championship, with Verstappen 20 points adrift following his late retirement in Bahrain a week ago.
Verstappen said: “It was a really tough race but good race. We battled hard and we had to play the long game.
"The tyres were wearing out quite quick. You could see by the end we had a little bit more pace. I tried to get by, it wasn't easy, they were playing smart tricks in the last corner, but eventually I managed to get ahead.
“We are happy that we finally kick-started the season."
"Wow, that was close, wow, unbelievable!" Red Bull boss Christian Horner told Verstappen over the radio.
"Well done, Max great, great job," he added.
Leclerc, who won the opening round in Bahrain, added: “It wasn’t enough today, but I really enjoyed that race.
“It is hard racing but fair. And every race should be like this. I wanted to win today. Max did a great job.
“I was pushing like I have rarely pushed before, to the absolute limit, but of course there is respect. However, I am disappointed.”
Third-placed Sainz said: "The Red Bulls were super quick in the last 10 laps after the tyres cooled down, they were flying and putting pressure on us.
"For me this race was a bit of progress from Bahrain. I managed to find a bit more rhythm with the car. There are still some tenth to find but I think I will end up getting there."
KEY%20DATES%20IN%20AMAZON'S%20HISTORY
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Step by step
2070km to run
38 days
273,600 calories consumed
28kg of fruit
40kg of vegetables
45 pairs of running shoes
1 yoga matt
1 oxygen chamber
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
MATCH INFO
Manchester United 2 (Heaton (og) 42', Lindelof 64')
Aston Villa 2 (Grealish 11', Mings 66')
World record transfers
1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m
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
Skewed figures
In the village of Mevagissey in southwest England the housing stock has doubled in the last century while the number of residents is half the historic high. The village's Neighbourhood Development Plan states that 26% of homes are holiday retreats. Prices are high, averaging around £300,000, £50,000 more than the Cornish average of £250,000. The local average wage is £15,458.
How to protect yourself when air quality drops
Install an air filter in your home.
Close your windows and turn on the AC.
Shower or bath after being outside.
Wear a face mask.
Stay indoors when conditions are particularly poor.
If driving, turn your engine off when stationary.
Andor
%3Cp%3E%3Cstrong%3ECreator%3A%3C%2Fstrong%3E%20Tony%20Gilroy%3Cbr%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3EDiego%20Luna%2C%20Genevieve%20O'Reilly%2C%20Alex%20Ferns%3Cbr%3E%3Cstrong%3ERating%3A%205%3C%2Fstrong%3E%2F5%3C%2Fp%3E%0A