Live updates: Follow the latest on the 2024 Abu Dhabi F1
Serious accidents in Formula One are mercifully rare in the modern era of the sport.
Healthcare is still of paramount importance on the track though and the man tasked with overseeing all matters medical at Yas Marina Circuit is Dr Ian Roberts.
As the FIA’s chief medical officer, his responsibilities don’t just extend to ensuring the drivers receive the fastest support on track. He is also charged with setting and implementing the circuit’s general on-track emergency procedures.
While the series of practice sessions, qualifying and actual race will be among his main priorities, preparation for race week is key, and that starts with discussions with the local medical officer and his or her team.
“I keep an over-watch on the medical safety plan from the local chief medical officer, and that happens several months before the event,” Dr Roberts said.
“Upon arrival at the venue, I then look at the health centre and check that all is in order.
“After liaising with the local chief medical officer on the deployment of their resources, we then go through a medical incident simulation, where we set up a mock casualty and mock incident on track and assess the medical team’s response to it.
“Additionally, we also run a medical intervention exercise, where we test the logistics of a real-time deployment of resources by Race Control. Once we've checked that all of those measures are in place, we then wait until the racing begins.”
During each track session, Dr Roberts also rides in the medical team’s car, visible at the back of the grid of each F1 race.
Over the course of his tenure, he has seen first-hand the impact incidents can have on drivers.
“The most high-profile incident was the one involving Romain Grosjean in Bahrain,” he said. “But let's not forget the tragic events of Japan and Spa when Jules Bianchi and Anthoine Hubert, respectively, lost their lives, and where the safety of the engineering was overwhelmed by the enormity of the impacts.
“Those events will always stay with me, they made the headlines. But most of the time, we've been quietly ensuring that the medical teams are ready and can respond effectively when they're required.”
ONCE UPON A TIME IN GAZA
Starring: Nader Abd Alhay, Majd Eid, Ramzi Maqdisi
Directors: Tarzan and Arab Nasser
Rating: 4.5/5
Sam Smith
Where: du Arena, Abu Dhabi
When: Saturday November 24
Rating: 4/5
Museum of the Future in numbers
- 78 metres is the height of the museum
- 30,000 square metres is its total area
- 17,000 square metres is the length of the stainless steel facade
- 14 kilometres is the length of LED lights used on the facade
- 1,024 individual pieces make up the exterior
- 7 floors in all, with one for administrative offices
- 2,400 diagonally intersecting steel members frame the torus shape
- 100 species of trees and plants dot the gardens
- Dh145 is the price of a ticket
In numbers: China in Dubai
The number of Chinese people living in Dubai: An estimated 200,000
Number of Chinese people in International City: Almost 50,000
Daily visitors to Dragon Mart in 2018/19: 120,000
Daily visitors to Dragon Mart in 2010: 20,000
Percentage increase in visitors in eight years: 500 per cent
The specs: 2018 Jeep Compass
Price, base: Dh100,000 (estimate)
Engine: 2.4L four-cylinder
Transmission: Nine-speed automatic
Power: 184bhp at 6,400rpm
Torque: 237Nm at 3,900rpm
Fuel economy, combined: 9.4L / 100km
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
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