Max Verstappen cruised to victory in the Etihad Airways Abu Dhabi Grand Prix on Sunday, leading from start to finish and never looking like he was in any serious danger of not taking first place.
The Red Bull driver, who had earlier secured pole position with a blistering final qualifying lap, went into the first corner pursued by second placed Valtteri Bottas, but that was as close as it got. The victor finished 15.9 seconds ahead of his Mercedes rival, who also kept his No 2 slot throughout the entire race.
Under the spotlights blazing down on the track, Verstappen jumped out of his car after re-entering the pits, looking as fresh as if he’d just been taking a stroll round Yas Marina Circuit, rather than charging around it at breakneck speeds in a fast-but-fragile vehicle.
“What a way to close a season - fantastic, mate," a Red Bull engineer said to the victorious driver on the team radio as the car crossed the line.
"After such a busy year, I think everyone was a bit tired at the end, but it is amazing," Verstappen replied.
"It was really enjoyable," the 23-year-old Dutchman said after the race. "We had a good start and we did everything well. Once you get a good start, you can control the pace and it makes your life easier.”
Despite Verstappen’s apparent spriteliness, the season finale marked the end of a tough year for the entire Formula One community, and he indicated that he himself hadn’t found it as easy as it might have appeared.
"I am going to enjoy the podium, and then I am going to enjoy going home," he said.
Radio exchanges between Verstappen and his crew hinted at potential problems with the car as the race progressed, but the issues, whatever they were, were not enough to bring his race to an untimely end.
It was Red Bull's first win in Abu Dhabi since Sebastian Vettel won in 2013 and ended Mercedes' streak of six straight victories in the capital.
This was also the first time Verstappen had managed to lead a race from green lights to final flag. His victory secured him third place in the drivers’ championship.
Lewis Hamilton, who finished third, some 18.4 seconds behind Verstappen, already had the drivers' championship in the bag after victory at the Turkish Grand Prix gave him sufficient points to ensure he was uncatchable, but the Englishman found the weekend's racing tough.
He did not seem 100 per cent fit after testing positive for the coronavirus and spending time in quarantine before he was given the all clear, and said as much on Saturday.
"You cannot win them all,” the Mercedes driver said after the race. “Considering the past couple of weeks I had, I am happy with the weekend. It is not 100 per cent and as good as I would have liked.
"That was a really hard race for me physically. All year, I have been fine, but today I wasn't so I am just glad it is over.
"I didn't think any time last week I would be here, so I am truly grateful for my health and to be alive."
Hamilton’s teammate Bottas was happy with his performance, but acknowledged Verstappen’s superior driving.
"The Red Bull was too quick today,” the Mercedes driver said. “We could not get near them and could not keep up with them, but it was a solid race from my side."
The Finn’s second placing sees him retain that very position in the drivers’ championship.
There was also jubilation and much air-punching in the McLaren camp after the drivers, Lando Norris and Carlos Sainz, secured third place in the constructors’ championship for the team after they finished fifth and sixth respectively.
A solid drive saw Alex Albon take fourth spot in the second Red Bull, just 1.5 seconds behind Hamilton, while Renault’s Daniel Ricciardo, in his last race for the team before replacing Sainz at McLaren, came in seventh. The Australian’s teammate Esteban Ocon was ninth in the standings. For his part, Ricciardo finished fifth in this year’s drivers’ championship.
The race top 10 was rounded out by Scuderia AlphaTauri’s Pierre Gasly who finished eighth, and Racing Point’s Lance Stroll, who secured a spot at the tail end of the first half of the final results.
Sergio Perez, who confounded all expectations to win the Sakhir Grand Prix in Bahrain a week ago, was unlucky today as he was forced to retire on lap 10 due to engine failure.
The race was briefly held up after the incident occurred and the safety car had to come out. Perez was the only driver not to finish in Abu Dhabi. However, he still managed to finish fourth in the drivers’ championship.
BELGIUM%20SQUAD
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Specs – Taycan 4S
Engine: Electric
Transmission: 2-speed auto
Power: 571bhp
Torque: 650Nm
Price: Dh431,800
Specs – Panamera
Engine: 3-litre V6 with 100kW electric motor
Transmission: 2-speed auto
Power: 455bhp
Torque: 700Nm
Price: from Dh431,800
Global Fungi Facts
• Scientists estimate there could be as many as 3 million fungal species globally
• Only about 160,000 have been officially described leaving around 90% undiscovered
• Fungi account for roughly 90% of Earth's unknown biodiversity
• Forest fungi help tackle climate change, absorbing up to 36% of global fossil fuel emissions annually and storing around 5 billion tonnes of carbon in the planet's topsoil
The biog
DOB: March 13, 1987
Place of birth: Jeddah, Saudi Arabia but lived in Virginia in the US and raised in Lebanon
School: ACS in Lebanon
University: BSA in Graphic Design at the American University of Beirut
MSA in Design Entrepreneurship at the School of Visual Arts in New York City
Nationality: Lebanese
Status: Single
Favourite thing to do: I really enjoy cycling, I was a participant in Cycling for Gaza for the second time this year
Sholto Byrnes on Myanmar politics
COMPANY PROFILE
Company name: BorrowMe (BorrowMe.com)
Date started: August 2021
Founder: Nour Sabri
Based: Dubai, UAE
Sector: E-commerce / Marketplace
Size: Two employees
Funding stage: Seed investment
Initial investment: $200,000
Investors: Amr Manaa (director, PwC Middle East)
UEFA CHAMPIONS LEAGUE FIXTURES
All kick-off times 10.45pm UAE ( 4 GMT) unless stated
Tuesday
Sevilla v Maribor
Spartak Moscow v Liverpool
Manchester City v Shakhtar Donetsk
Napoli v Feyenoord
Besiktas v RB Leipzig
Monaco v Porto
Apoel Nicosia v Tottenham Hotspur
Borussia Dortmund v Real Madrid
Wednesday
Basel v Benfica
CSKA Moscow Manchester United
Paris Saint-Germain v Bayern Munich
Anderlecht v Celtic
Qarabag v Roma (8pm)
Atletico Madrid v Chelsea
Juventus v Olympiakos
Sporting Lisbon v Barcelona
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
5 of the most-popular Airbnb locations in Dubai
Bobby Grudziecki, chief operating officer of Frank Porter, identifies the five most popular areas in Dubai for those looking to make the most out of their properties and the rates owners can secure:
• Dubai Marina
The Marina and Jumeirah Beach Residence are popular locations, says Mr Grudziecki, due to their closeness to the beach, restaurants and hotels.
Frank Porter’s average Airbnb rent:
One bedroom: Dh482 to Dh739
Two bedroom: Dh627 to Dh960
Three bedroom: Dh721 to Dh1,104
• Downtown
Within walking distance of the Dubai Mall, Burj Khalifa and the famous fountains, this location combines business and leisure. “Sure it’s for tourists,” says Mr Grudziecki. “Though Downtown [still caters to business people] because it’s close to Dubai International Financial Centre."
Frank Porter’s average Airbnb rent:
One bedroom: Dh497 to Dh772
Two bedroom: Dh646 to Dh1,003
Three bedroom: Dh743 to Dh1,154
• City Walk
The rising star of the Dubai property market, this area is lined with pristine sidewalks, boutiques and cafes and close to the new entertainment venue Coca Cola Arena. “Downtown and Marina are pretty much the same prices,” Mr Grudziecki says, “but City Walk is higher.”
Frank Porter’s average Airbnb rent:
One bedroom: Dh524 to Dh809
Two bedroom: Dh682 to Dh1,052
Three bedroom: Dh784 to Dh1,210
• Jumeirah Lake Towers
Dubai Marina’s little brother JLT resides on the other side of Sheikh Zayed road but is still close enough to beachside outlets and attractions. The big selling point for Airbnb renters, however, is that “it’s cheaper than Dubai Marina”, Mr Grudziecki says.
Frank Porter’s average Airbnb rent:
One bedroom: Dh422 to Dh629
Two bedroom: Dh549 to Dh818
Three bedroom: Dh631 to Dh941
• Palm Jumeirah
Palm Jumeirah's proximity to luxury resorts is attractive, especially for big families, says Mr Grudziecki, as Airbnb renters can secure competitive rates on one of the world’s most famous tourist destinations.
Frank Porter’s average Airbnb rent:
One bedroom: Dh503 to Dh770
Two bedroom: Dh654 to Dh1,002
Three bedroom: Dh752 to Dh1,152
