Will Lewis Hamilton come to the Abu Dhabi Grand Prix?

Lewis Hamilton, the seven-time Formula One world champion, could miss the final race of the season at the Abu Dhabi Grand Prix on December 13.

The Mercedes driver has been forced to miss this weekend's Sakhir Grand Prix in Bahrain after testing positive for Covid-19. He is in isolation after his positive result was announced by Formula One on Tuesday.

Fans of the 35-year-old Briton had hoped that he would be declared fit ahead of the season finale, but Hamilton is subject to the rules imposed by motorsport’s world governing body, the Paris-headquartered Federation Internationale de l’Automobile.

Hamilton sealed his seventh world driver's championship in 2020. AP Photo

Under FIA regulations, established for managing the 2020 F1 season with the backdrop of the pandemic, his positive test means that he may also be unable to compete in Abu Dhabi.

The FIA is responsible for overseeing the application of the regulations at each event. As part of the regulations during the course of the season all the teams and drivers must undergo very strict, regular testing within specified timelines.

In Abu Dhabi, the national authorities are supporting the FIA with their testing protocols, and authorities have established a secure biosphere - as with past sporting events such as Fight Island - the successful UFC events on Yas Island in July and September. The Grand Prix is also due to take place on Yas Island at Yas Marina Circuit.

The experience from those events has been applied by the participating Abu Dhabi Government departments to the Grand Prix.

More than 12,000 Covid-19 tests are being conducted among staff and visitors for the duration of the preparations, race and post race, with a test being conducted every 4 minutes during race weekend.

Under FIA regulations, a negative test result is required within 96 hours of departure in order to be permitted to travel. Hamilton will be subject to that and so the FIA has ultimate responsibility for his participation at Yas Marina on December 13.

Saif Al Noaimi, Acting CEO of Abu Dhabi Motorsports Management, said: “First and foremost, we wish Lewis a speedy recovery. He is one of the most amazing sporting talents of our time and revered by fans at Yas Marina Circuit. Our hope is to welcome Lewis again this year, providing he is healthy and fit as per the race protocols established at the start of this year’s Championship.

“Nonetheless, preparations for the Abu Dhabi Grand Prix are complete and we are ready to celebrate the end of an amazing season, which has taken place during the most challenging times.”

Mercedes have replaced Hamilton for the Sakhir Grand Prix with 22-year-old British driver George Russell, who will drive alongside teammate Valtteri Bottas.

British driver George Russell will be in Lewis Hamilton's car for the Sakhir GP. AFP

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Farage on Muslim Brotherhood

Nigel Farage told Reform's annual conference that the party will proscribe the Muslim Brotherhood if he becomes Prime Minister.
"We will stop dangerous organisations with links to terrorism operating in our country," he said. "Quite why we've been so gutless about this – both Labour and Conservative – I don't know.
“All across the Middle East, countries have banned and proscribed the Muslim Brotherhood as a dangerous organisation. We will do the very same.”
It is 10 years since a ground-breaking report into the Muslim Brotherhood by Sir John Jenkins.
Among the former diplomat's findings was an assessment that “the use of extreme violence in the pursuit of the perfect Islamic society” has “never been institutionally disowned” by the movement.
The prime minister at the time, David Cameron, who commissioned the report, said membership or association with the Muslim Brotherhood was a "possible indicator of extremism" but it would not be banned.

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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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