• Former US First Lady Michelle Obama with Mercedes driver Lewis Hamilton at the Miami Grand Prix. Reuters
    Former US First Lady Michelle Obama with Mercedes driver Lewis Hamilton at the Miami Grand Prix. Reuters
  • Michelle Obama looks on from the Mercedes GP garage at the Miami International Autodrome. AFP
    Michelle Obama looks on from the Mercedes GP garage at the Miami International Autodrome. AFP
  • Former US First Lady Michelle Obama speaks with Mercedes driver Lewis Hamilton. AFP
    Former US First Lady Michelle Obama speaks with Mercedes driver Lewis Hamilton. AFP
  • Former US First Lady Michelle Obama hugs Lewis Hamilton at the Miami Grand Prix in Florida. AFP
    Former US First Lady Michelle Obama hugs Lewis Hamilton at the Miami Grand Prix in Florida. AFP
  • Michelle Obama looks on from the Mercedes garage at the Miami International Autodrome. AFP
    Michelle Obama looks on from the Mercedes garage at the Miami International Autodrome. AFP
  • Former US First Lady Michelle Obama visits the Mercedes garage. AFP
    Former US First Lady Michelle Obama visits the Mercedes garage. AFP
  • Lewis Hamilton hugs Michelle Obama at the Miami International Autodrome. AFP
    Lewis Hamilton hugs Michelle Obama at the Miami International Autodrome. AFP
  • Former US First Lady Michelle Obama visits the Mercedes garage. AFP
    Former US First Lady Michelle Obama visits the Mercedes garage. AFP
  • Former US First Lady Michelle Obama at the Mercedes garage. AFP
    Former US First Lady Michelle Obama at the Mercedes garage. AFP

Michelle Obama meets Lewis Hamilton at Miami Grand Prix - in pictures


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Former US First Lady Michelle Obama led a celebrity cast attending Formula One's first foray into Miami, meeting Mercedes' British driver Lewis Hamilton at the team garage.

A number of A-listers – including LeBron James, David Beckham and Pharrell Williams – are expected during the weekend at the 3.36-mile circuit around the Hard Rock Stadium.

Michelle's meeting with the F1 icon is significant as Hamilton has started to use his significant fame and following to raise awareness around critical issues.

Earlier, Hamilton threatened to withdraw the Miami Grand Prix in response to the FIA's ban on piercings and jewellery.

The Mercedes driver spoke after race director Niels Wittich issued a reminder to all teams and officials that wearing body piercings and metal neck chains was prohibited during competition and could be checked.

Hamilton will be hoping for more reasons to celebrate on Sunday in Miami.

World championship leader Charles Leclerc claimed pole position and led Ferrari to a front-row lockout on Saturday when he topped the times in qualifying for the inaugural Miami GP.

The Monegasque driver, 24, clocked a fastest lap in one minute and 28.796 seconds to outpace his teammate by two-tenths in front of an enthusiastic sell-out crowd at the Miami International Autodrome.

Defending champion Max Verstappen was third after making a slight mistake on his final flying lap. His Red Bull teammate Sergio Perez was fourth with Valtteri Bottas fifth for Alfa Romeo and seven-time champion Hamilton sixth for Mercedes.

Venue: Sharjah Cricket Stadium

Date: Sunday, November 25

The specs

Price: From Dh180,000 (estimate)

Engine: 2.0-litre turbocharged and supercharged in-line four-cylinder

Transmission: Eight-speed automatic

Power: 320hp @ 5,700rpm

Torque: 400Nm @ 2,200rpm

Fuel economy, combined: 9.7L / 100km

How to avoid crypto fraud
  • Use unique usernames and passwords while enabling multi-factor authentication.
  • Use an offline private key, a physical device that requires manual activation, whenever you access your wallet.
  • Avoid suspicious social media ads promoting fraudulent schemes.
  • Only invest in crypto projects that you fully understand.
  • Critically assess whether a project’s promises or returns seem too good to be true.
  • Only use reputable platforms that have a track record of strong regulatory compliance.
  • Store funds in hardware wallets as opposed to online exchanges.
Ms Yang's top tips for parents new to the UAE
  1. Join parent networks
  2. Look beyond school fees
  3. Keep an open mind
Our legal columnist

Name: Yousef Al Bahar

Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994

Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers

If you go…

Emirates launched a new daily service to Mexico City this week, flying via Barcelona from Dh3,995.

Emirati citizens are among 67 nationalities who do not require a visa to Mexico. Entry is granted on arrival for stays of up to 180 days. 

The specs: Fenyr SuperSport

Price, base: Dh5.1 million

Engine: 3.8-litre twin-turbo flat-six

Transmission: Seven-speed automatic

Power: 800hp @ 7,100pm

Torque: 980Nm @ 4,000rpm

Fuel economy, combined: 13.5L / 100km

MATCH INFO

Uefa Champions League, last 16, first leg

Liverpool v Bayern Munich, midnight (Wednesday), BeIN Sports

The%20specs
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Dust and sand storms compared

Sand storm

  • Particle size: Larger, heavier sand grains
  • Visibility: Often dramatic with thick "walls" of sand
  • Duration: Short-lived, typically localised
  • Travel distance: Limited 
  • Source: Open desert areas with strong winds

Dust storm

  • Particle size: Much finer, lightweight particles
  • Visibility: Hazy skies but less intense
  • Duration: Can linger for days
  • Travel distance: Long-range, up to thousands of kilometres
  • Source: Can be carried from distant regions
The Scale for Clinical Actionability of Molecular Targets
Autumn international scores

Saturday, November 24

Italy 3-66 New Zealand
Scotland 14-9 Argentina
England 37-18 Australia

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

Women & Power: A Manifesto

Mary Beard

Profile Books and London Review of Books 

End of free parking

- paid-for parking will be rolled across Abu Dhabi island on August 18

- drivers will have three working weeks leeway before fines are issued

- areas that are currently free to park - around Sheikh Zayed Bridge, Maqta Bridge, Mussaffah Bridge and the Corniche - will now require a ticket

- villa residents will need a permit to park outside their home. One vehicle is Dh800 and a second is Dh1,200. 

- The penalty for failing to pay for a ticket after 10 minutes will be Dh200

- Parking on a patch of sand will incur a fine of Dh300

The biog

Favourite food: Tabbouleh, greek salad and sushi

Favourite TV show: That 70s Show

Favourite animal: Ferrets, they are smart, sensitive, playful and loving

Favourite holiday destination: Seychelles, my resolution for 2020 is to visit as many spiritual retreats and animal shelters across the world as I can

Name of first pet: Eddy, a Persian cat that showed up at our home

Favourite dog breed: I love them all - if I had to pick Yorkshire terrier for small dogs and St Bernard's for big

The specs: 2018 Mercedes-Benz GLA

Price, base / as tested Dh150,900 / Dh173,600

Engine 2.0L inline four-cylinder

Transmission Seven-speed automatic

Power 211hp @ 5,500rpm

Torque 350Nm @ 1,200rpm

Fuel economy, combined 6.4L / 100km

UAE currency: the story behind the money in your pockets
The specs

Engine: 2.3-litre, turbo four-cylinder

Transmission: 10-speed auto

Power: 300hp

Torque: 420Nm

Price: Dh189,900

On sale: now

Updated: May 08, 2022, 4:11 PM