• Red Bull's Max Verstappen celebrates as he gets out of his car after winning the Monaco Grand Prix on Sunday. AFP
    Red Bull's Max Verstappen celebrates as he gets out of his car after winning the Monaco Grand Prix on Sunday. AFP
  • Red Bull's Max Verstappen celebrates winning the Monaco GP with partner Kelly Piquet. Reuters
    Red Bull's Max Verstappen celebrates winning the Monaco GP with partner Kelly Piquet. Reuters
  • Red Bull's Max Verstappen won the Monaco Grand Prix on Sunday, May 23, 2021. AFP
    Red Bull's Max Verstappen won the Monaco Grand Prix on Sunday, May 23, 2021. AFP
  • Red Bull's driver Max Verstappen drives during the Monaco Grand Prix. AFP
    Red Bull's driver Max Verstappen drives during the Monaco Grand Prix. AFP
  • Max Verstappen of Red Bull during the Monaco GP on Sunday. EPA
    Max Verstappen of Red Bull during the Monaco GP on Sunday. EPA
  • Lewis Hamilton of Mercedes during the Monaco Grand Prix. Getty
    Lewis Hamilton of Mercedes during the Monaco Grand Prix. Getty
  • Mercedes driver Lewis Hamilton steers his car during the Monaco Grand Prix. AP
    Mercedes driver Lewis Hamilton steers his car during the Monaco Grand Prix. AP
  • General view of Red Bull's Max Verstappen in action during the Monaco GP. Reuters
    General view of Red Bull's Max Verstappen in action during the Monaco GP. Reuters
  • Lewis Hamilton of Mercedes-during the Monaco Grand Prix. EPA
    Lewis Hamilton of Mercedes-during the Monaco Grand Prix. EPA
  • Carlos Sainz of Ferrari SF21 at Circuit de Monaco. Getty
    Carlos Sainz of Ferrari SF21 at Circuit de Monaco. Getty
  • Sebastian Vettel of Aston Martin makes a pitstop. Getty
    Sebastian Vettel of Aston Martin makes a pitstop. Getty
  • Red Bull's Dutch driver Max Verstappen drives during the Monaco Grand Prix. AFP
    Red Bull's Dutch driver Max Verstappen drives during the Monaco Grand Prix. AFP
  • Ferrari driver Charles Leclerc was forced to withdraw due to a mechanical issue. AP
    Ferrari driver Charles Leclerc was forced to withdraw due to a mechanical issue. AP

Azerbaijan GP: Mercedes and Red Bull's latest tit-for-tat a sign that F1 championship is heating up


  • English
  • Arabic

So the screw is beginning to turn and the niggle setting in at the head of a desperately tight Formula 1 world championship.

Lewis Hamilton could be forgiven for having that sinking feeling in the pit of his stomach after one of his worst performances in a Mercedes as he lost his mojo in Monaco.

And with it went his lead in the title fight to rival Max Verstappen who picked up an easy 25 points.

Paddock sources say Hamilton is tetchier than he has been in a long time and one timid reporter dared only one question of the sullen champion before changing the subject to Baku.

Together with his teammate’s bungled retirement Monte Carlo was a significant low for a Mercedes operation accustomed to easy dominance of F1.

So it’s no surprise tensions threaten to explode into the open this weekend in Azerbaijan.

Mercedes boss Toto Wolff warned he will protest Red Bull if they compete with the so-called ‘limbo’ rear wing, and vowed to take his claim all the way to the International Court of Appeal if he is not satisfied. Wolff is particularly concerned because the controversial wings will be especially effective on Baku’s 1.2km pit straight, one of the longest in F1.

In turn Red Bull chief Christian Horner accused Mercedes of hypocrisy, claiming their front wing is equally illegal. And effectively told Wolff to mind his own business.

“We want the FIA to clarify things before Baku otherwise it could be very messy,” insisted Wolff. It is no surprise to hear the Austrian describes himself as a “micro-managing control freak”.

Red Bull's Max Verstappen celebrates after winning the Monaco Grand Prix. AFP
Red Bull's Max Verstappen celebrates after winning the Monaco Grand Prix. AFP

The lingering threat is that a fascinating world championship – which is promising to be the best intra-team battle in many a year - will become a sideshow to shoddy political shenanigans.

And the title race could be left swinging in the wind, waiting on court wrangling over the busiest period in its history – four races in five weeks. Having finally put the rivalry back in being rivals the sport has also, sadly, returned the petition in competition.

The ‘limbo’ rear wing is so-called because, at high speed pressures, it leans back like a limbo dancer, making the car more svelte and therefore faster, only to pop back into place as the car slows for the corners.

The movement is barely more than a few centimetres but everything counts when the difference are often measured in hundredths of a second rather than tenths.

Few will regard it as a co-incidence Mercedes’ outburst came as they were turfed off the top of both championships for the first time in nigh on three years. Frustrating for Wolff, whose personal rivalry with Horner has as many layers as their drivers.

Perhaps he was genuine but he wryly congratulated Horner for being the youngest team boss to win four world titles - without needing to add "but I‘ve won seven".

Horner may have played second fiddle on the track for seven weary years but he was the one to snaffle Verstappen when he burst on the scene and is surely an extra thorn in the Austrian’s side as his exploding power division looks to steal an estimated 50 key engineers among their 350 recruits.

Wolff, in turn, maintains the annual threat of stealing Red Bull’s greatest asset: star turn Verstappen.

Of course some will see his actions as a justifiable protest, others as the desperate flailings of bitter champions losing their grip on top spot. Whichever, Wolff clearly does not appear it is a massive PR own goal. Or does not care.

Personal rivalries aside this latest tawdry episode is hardly a good look as fans emerge battle-weary from lockdown. The FIA has already made it clear tougher tests will be introduced after Baku to give the poorer teams time to adapt.

The tougher tests mean structural reinforcement by all but two of the teams, ironically Mercedes included.

Ross Brawn, in charge of all things technical in F1, is typically phlegmatic and confident the FIA rules can withstand, if necessary, Mercedes’ legal probing.

Much-missed former FIA boss Max Mosley, who died last month age 81, had the perfect answer to such a dilemma, warning public posturing is fine but frivolous legal challenges could result in punishments going up as well as down.

There is no question some are playing a dangerous design game because a flexing wing can ultimately break and any accident at 200mph would surely be catastrophic, if not fatal.

Meanwhile Verstappen and Hamilton are enjoying a brief respite from the spotlight with something of a bro-mance.

That won’t last, though. It’s only a matter of time before they clash on track amid the growing tension of a nerve-janglingly close title scrap.

But for now they can sit back and watch their team bosses setting a very dignified example for all.

Results

5pm: Warsan Lake – Maiden (PA) Dh80,000 (Turf) 2,200m; Winner: Dhaw Al Reef, Sam Hitchcott (jockey), Abdallah Al Hammadi (trainer) 

5.30pm: Al Quadra Lake – Maiden (PA) Dh80,000 (T) 1,600m; Winner: Mrouwah Al Gharbia, Sando Paiva, Abubakar Daud 

6pm: Hatta Lake – Handicap (PA) Dh80,000 (T) 1,600m; Winner: AF Yatroq, George Buckell, Ernst Oertel 

6.30pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 1,600m; Winner: Ashton Tourettes, Adries de Vries, Ibrahim Aseel 

7pm: Abu Dhabi Championship – Listed (PA) Dh180,000 (T) 1,600m; Winner: Bahar Muscat, Antonio Fresu, Ibrahim Al Hadhrami 

7.30pm: Zakher Lake – Rated Conditions (TB) Dh80,000 (T) 1,400m; Winner: Alfareeq, Dane O’Neill, Musabah Al Muhairi.  

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

WHEN TO GO:

September to November or March to May; this is when visitors are most likely to see what they’ve come for.

WHERE TO STAY:

Meghauli Serai, A Taj Safari - Chitwan National Park resort (tajhotels.com) is a one-hour drive from Bharatpur Airport with stays costing from Dh1,396 per night, including taxes and breakfast. Return airport transfers cost from Dh661.

HOW TO GET THERE:

Etihad Airways regularly flies from Abu Dhabi to Kathmandu from around Dh1,500 per person return, including taxes. Buddha Air (buddhaair.com) and Yeti Airlines (yetiairlines.com) fly from Kathmandu to Bharatpur several times a day from about Dh660 return and the flight takes just 20 minutes. Driving is possible but the roads are hilly which means it will take you five or six hours to travel 148 kilometres.

ALRAWABI%20SCHOOL%20FOR%20GIRLS
%3Cp%3ECreator%3A%20Tima%20Shomali%3C%2Fp%3E%0A%3Cp%3EStarring%3A%C2%A0Tara%20Abboud%2C%C2%A0Kira%20Yaghnam%2C%20Tara%20Atalla%3C%2Fp%3E%0A%3Cp%3ERating%3A%204%2F5%3C%2Fp%3E%0A
Gully Boy

Director: Zoya Akhtar
Producer: Excel Entertainment & Tiger Baby
Cast: Ranveer Singh, Alia Bhatt, Kalki Koechlin, Siddhant Chaturvedi​​​​​​​
Rating: 4/5 stars