Lewis Hamilton has accused Christian Horner of "stirring" after the Red Bull boss claimed representatives of the seven times world champion approached him about switching teams before he penned his new deal with Mercedes.
Horner said that Hamilton's team had reached out to both Red Bull and Ferrari at a time when his Mercedes future was in doubt.
Hamilton, whose new contract until 2025 was confirmed in August, told Sky Sports at the season-ending Abu Dhabi Grand Prix on Thursday that he did not know what Horner was talking about.
"I know it's come from Christian. I don't really understand what he's been talking about because no-one as far as I'm aware from my team has spoken to him," he said.
"He did reach out to me earlier in the year about meeting up but that's it. I just congratulated him on an amazing year and said hopefully soon I'll be able to fight against you guys in the near future. That was it.
"So I'm not really sure, I think he's just stirring things. There aren't any confidential discussions. You know Christian. He loves that kind of stuff."
Horner had indeed caused controversy when he claimed Hamilton had been sounding out his team's biggest rivals.
“We have had several conversations over the years about Lewis joining,” Horner told the Daily Mail.
“They have reached out a few times. Most recently, earlier in the year, there was an inquiry about whether there would be any interest.
“He met John Elkann [Ferrari CEO], too. I think there were serious talks. It was around Monaco [late May].
“There were definitely conversations, perhaps with [Ferrari team boss Frederic] Vasseur, too. But certainly with Elkann.
“But I can't see Max and Lewis working out together. The dynamic wouldn't be right. We are 100 per cent happy with what we have.”
Meanwhile, Elkann has this week admitted Ferrari’s blame culture has cost them dearly in the past but believes the appointment of Vasseur as team principal has cracked the problem.
“If you trace it back we haven't had that culture [of accountability] since Jean Todt and then Stefano Domenicali were leading [the team in 2008]. It just left us,” Elkann said. "Accountability is that you own your responsibility and somehow a blame culture deflects that.
“So it's not about blaming, it's about being responsible. And that was a major cultural difference that we had.”
Elkann appointed veteran motor racing boss Vasseur last Christmas in a bid to pull F1’s greatest team out of the doldrums. Without a title since 2008, internal politics have often stymied their progress.
Maranello believe they have overturned around a two-tenths of a second deficit to pacesetters Red Bull in the summer to arrive on Yas Island with the fastest car.
Pole in five of the nine races since the summer break and a victory in Singapore makes them the form team, but it is their strategy calls and race day tyre wear that have cost them victories. Vasseur is optimistic his changes are bearing fruit.
"We were able to perform on different tracks with different race conditions, different [tyre] compounds, and we can be more than motivated for Abu Dhabi," he said. “The momentum is with us so let's see what happens."
Mercedes trackside engineering director Andrew Shovlin said they are confident they will make a strong challenge for runners-up spot in Abu Dhabi despite some disastrous recent races.
“It doesn’t feel like we’re winding down. If anything, it feels like its winding up because we’ve got quite a big fight for second,” he said. “So we are optimistic we can have a strong weekend.”
Mercedes boss Toto Wolff added: "It's all down to the last weekend. Ferrari are very quick, they have done a good job. I think we could have been on par [in Las Vegas] but the result shows something different. So let's race.”
Although both championships are decided there is plenty to play for and more than just pride on the line with tens of millions extra to be won with every step up the finishing order.
Just 11 points separate McLaren and Aston Martin in the battle for fourth and Williams, AlphaTauri, Alfa Romeo and Haas are in the shoot out for the final four places in the constructors' championship.
In the drivers' battle, the first three places are decided but five points separate Spaniards Fernando Alonso and Carlos Sainz and Lando Norris in the scrap for fourth. Even Charles Leclerc, 12 points behind, is in with a shout.
EA Sports FC 26
Publisher: EA Sports
Consoles: PC, PlayStation 4/5, Xbox Series X/S
Rating: 3/5
Five expert hiking tips
- Always check the weather forecast before setting off
- Make sure you have plenty of water
- Set off early to avoid sudden weather changes in the afternoon
- Wear appropriate clothing and footwear
- Take your litter home with you
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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
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Killing of Qassem Suleimani
The specs
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- Power: 640hp
- Torque: 760nm
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All Black 39-12 British & Irish Lions
The Outsider
Stephen King, Penguin
Company profile
Name: Tratok Portal
Founded: 2017
Based: UAE
Sector: Travel & tourism
Size: 36 employees
Funding: Privately funded
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
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Specs
Engine: Dual-motor all-wheel-drive electric
Range: Up to 610km
Power: 905hp
Torque: 985Nm
Price: From Dh439,000
Available: Now
Juliet, Naked
Dir: Jesse Peretz
Starring: Chris O'Dowd, Rose Byrne, Ethan Hawke
Two stars
Federer's 11 Wimbledon finals
2003 Beat Mark Philippoussis
2004 Beat Andy Roddick
2005 Beat Andy Roddick
2006 Beat Rafael Nadal
2007 Beat Rafael Nadal
2008 Lost to Rafael Nadal
2009 Beat Andy Roddick
2012 Beat Andy Murray
2014 Lost to Novak Djokovic
2015 Lost to Novak Djokovic
2017 Beat Marin Cilic
The candidates
Dr Ayham Ammora, scientist and business executive
Ali Azeem, business leader
Tony Booth, professor of education
Lord Browne, former BP chief executive
Dr Mohamed El-Erian, economist
Professor Wyn Evans, astrophysicist
Dr Mark Mann, scientist
Gina MIller, anti-Brexit campaigner
Lord Smith, former Cabinet minister
Sandi Toksvig, broadcaster
More from Armen Sarkissian
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CDU: "Now is the time to control the German borders and enforce strict border rejections"
SPD: "Border closures and blanket rejections at internal borders contradict the spirit of a common area of freedom"
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Groom and Two Brides
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