Lewis Hamilton will miss this weekend's Sakhir Grand Prix after testing positive for coronavirus, Formula One has announced.
The seven-time world champion and Mercedes driver is in isolation after his positive result was announced on Tuesday morning.
A statement said: "The FIA, Formula One and Mercedes Team can today confirm that during mandatory pre-race PRC testing for the Sakhir Grand Prix, Lewis Hamilton has tested positive for Covid-19.
"In accordance with Covid-19 protocols, he is now isolating. All contacts have been declared. The procedures set out by the FIA and Formula One will ensure no wider impact on this weekend's event."
Hamilton who on Sunday won the Bahrain Grand Prix, the first of back-to-back races in the Gulf state, has already secured a record-equalling seventh world championship this season.
"He woke up on Monday morning with mild symptoms and was informed at the same time that a contact prior to arrival in Bahrain had subsequently tested positive," a statement from Hamilton's Mercedes team said.
"Lewis therefore took a further test and returned a positive result. This has since been confirmed by a retest.
"Lewis is now isolating in accordance with Covid-19 protocols and public health authority guidelines in Bahrain.
"Apart from mild symptoms, he is otherwise fit and well, and the entire team sends him its very best wishes for a swift recovery."
The team added that Hamilton had been tested three times last week and returned a negative result each time as part of the sport's strict anti-virus protocols.
The Mercedes team said it would announce a replacement driver later in the week. Reserve driver Stoffel Vandoorne was already scheduled to travel to Bahrain after Formula E testing in Valencia.
Hamilton is the third F1 driver to test positive for Covid-19 this season, following Sergio Perez at Silverstone and Lance Stroll in Germany.
Organisers said Hamilton needs a negative test before being allowed to return to the F1 paddock and, therefore, remains a doubtful starter for the final race of the season in Abu Dhabi.
Hamilton sealed his seventh title in Turkey two races ago to equal the all-time record of Michael Schumacher
He then cruised to his 11th win this year and record-increasing 95th victory on Sunday in a race overshadowed by Romain Grosjean's horrific crash, which left the Frenchman receiving hospital treatment for burns after his car exploded in flames after ploughing into a barrier.
"It was such a shocking image to see," said Hamilton.
Hamilton and teammate Valtteri Bottas were having to "live like hermits" earlier this season to avoid Covid-19, revealed Mercedes boss Toto Wolff after the team recorded two positive cases at the Eifel Grand Prix in Germany in October.
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
'Peninsula'
Stars: Gang Dong-won, Lee Jung-hyun, Lee Ra
Director: Yeon Sang-ho
Rating: 2/5
