Lewis Hamilton was called an “idiot” and told “he only knows how to drive and start in first” by a furious Fernando Alonso following their opening-lap crash at the Belgian Grand Prix.
As Max Verstappen continued his emphatic march towards his second world championship in as many years by winning from 14th on the grid, Hamilton’s race was over inside four corners.
Hamilton started one position behind Alonso in fourth on Formula One’s return to action following its traditional summer break in Spa-Francorchamps.
But after he followed his one-time rival through the fearsome uphill Eau Rouge corner, and then at 200mph on the ensuing Kemmel Straight as they duelled for second, he jinked to the left of Alonso under braking at Les Combes.
Hamilton was marginally ahead, but as he turned in for the right-left-right corner, his right-rear tyre made contact with Alonso’s left-front wheel.
The Briton was launched into the air and landed forcefully on the belly of his Mercedes.
Hamilton ran over the rumble strips, and attempted to soldier on, but water was pouring out of his terminally-wounded machine. Hamilton was ordered by his team to stop.
“I am so sorry, guys,” he said over the radio.
“No, mate, I don’t think it is your fault,” replied Hamilton’s race engineer, Peter Bonnington.
However, Alonso, Hamilton’s former team-mate at McLaren, did not concur with Bonnington’s assessment.
“What an idiot,” yelled the double world champion over the radio. “Closing the door from the outside.
“I mean, we have a mega start, but this guy only knows how to drive and start in first.”
Later, he added: “Why does he close the door? I just don’t understand.”
As Hamilton trudged back to the pits, the stewards noted the accident before taking no further action. It marked Hamilton’s first retirement of a troubled season.
Speaking to Sky Sports, Hamilton said: “Looking back at the footage, he was in my blind spot and I didn’t leave him enough space. It was my fault today. Just, so sorry to the team.”
“It doesn’t really matter what he [Alonso] said. I don’t really care. It was my fault.”
The British driver, 37, was denied a record eighth title by Verstappen at last year’s deeply contentious season-finale in Abu Dhabi.
And Verstappen is now closing in on a second triumph after he claimed his ninth win from 14 races. Verstappen is 98 points clear of Ferrari’s Charles Leclerc with just 216 remaining.
The Dutch driver qualified almost seven tenths faster than anyone else, but started in the lower echelons of the grid after taking on his fourth engine of his title defence – one more than is permitted under the rules.
But such was Verstappen’s speed, he was up to eighth by the end of the first lap, and then third by lap eight. At the end of lap 11, Carlos Sainz stopped from the lead for new tyres, and moments later, Verstappen sailed past Sergio Perez for first.
Verstappen briefly dropped to second when he changed tyres, but a few laps later he was back ahead of Sainz and that was that.
He crossed the line 17.8 seconds clear of Perez as Red Bull completed a dominant one-two finish, with Sainz third. Perez is now second in the championship race, 93 points behind.
The burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Read part four: an affection for classic cars lives on
Read part three: the age of the electric vehicle begins
Read part one: how cars came to the UAE
Company%20profile
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Suggested picnic spots
Abu Dhabi
Umm Al Emarat Park
Yas Gateway Park
Delma Park
Al Bateen beach
Saadiyaat beach
The Corniche
Zayed Sports City
Dubai
Kite Beach
Zabeel Park
Al Nahda Pond Park
Mushrif Park
Safa Park
Al Mamzar Beach Park
Al Qudrah Lakes
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
COMPANY%20PROFILE
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UFC%20FIGHT%20NIGHT%3A%20SAUDI%20ARABIA%20RESULTS
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Why it pays to compare
A comparison of sending Dh20,000 from the UAE using two different routes at the same time - the first direct from a UAE bank to a bank in Germany, and the second from the same UAE bank via an online platform to Germany - found key differences in cost and speed. The transfers were both initiated on January 30.
Route 1: bank transfer
The UAE bank charged Dh152.25 for the Dh20,000 transfer. On top of that, their exchange rate margin added a difference of around Dh415, compared with the mid-market rate.
Total cost: Dh567.25 - around 2.9 per cent of the total amount
Total received: €4,670.30
Route 2: online platform
The UAE bank’s charge for sending Dh20,000 to a UK dirham-denominated account was Dh2.10. The exchange rate margin cost was Dh60, plus a Dh12 fee.
Total cost: Dh74.10, around 0.4 per cent of the transaction
Total received: €4,756
The UAE bank transfer was far quicker – around two to three working days, while the online platform took around four to five days, but was considerably cheaper. In the online platform transfer, the funds were also exposed to currency risk during the period it took for them to arrive.
ALRAWABI%20SCHOOL%20FOR%20GIRLS
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