• Josh Hill of England tees off on the first hole during the Second Round of the Abu Dhabi HSBC Championship at Yas Links Golf Course on January 21, 2022 in Abu Dhabi,. Getty Images
    Josh Hill of England tees off on the first hole during the Second Round of the Abu Dhabi HSBC Championship at Yas Links Golf Course on January 21, 2022 in Abu Dhabi,. Getty Images
  • Josh Hill of England tees off on the first hole during the Second Round of the Abu Dhabi HSBC Championship at Yas Links Golf Course on January 21, 2022 in Abu Dhabi,. Getty Images
    Josh Hill of England tees off on the first hole during the Second Round of the Abu Dhabi HSBC Championship at Yas Links Golf Course on January 21, 2022 in Abu Dhabi,. Getty Images
  • Amateur Josh Hill of England tees off on the 6th hole during Day Two of the Abu Dhabi HSBC Championship at Yas Links Golf Course. Getty Images
    Amateur Josh Hill of England tees off on the 6th hole during Day Two of the Abu Dhabi HSBC Championship at Yas Links Golf Course. Getty Images
  • Josh Hill of England looks on with his caddie during Day Two of the Abu Dhabi HSBC Championship at Yas Links Golf Course. Getty Images
    Josh Hill of England looks on with his caddie during Day Two of the Abu Dhabi HSBC Championship at Yas Links Golf Course. Getty Images
  • Josh Hill of England plays a bunker shot for his third shot on the seventh hole. Getty Images
    Josh Hill of England plays a bunker shot for his third shot on the seventh hole. Getty Images
  • Josh Hill of England tees off on the seventh hole during the First Round of the Abu Dhabi HSBC Championship at Yas Links Golf Course on January 20, 2022. Getty Images
    Josh Hill of England tees off on the seventh hole during the First Round of the Abu Dhabi HSBC Championship at Yas Links Golf Course on January 20, 2022. Getty Images
  • Josh Hill of England looks on with his caddie. Getty Images
    Josh Hill of England looks on with his caddie. Getty Images
  • Josh Hill of England plays a shot on the 18th fairway. Getty Images
    Josh Hill of England plays a shot on the 18th fairway. Getty Images

Josh Hill makes history and the cut at Abu Dhabi HSBC Championship


John McAuley
  • English
  • Arabic

Dubai-based teenager Josh Hill made history at the Abu Dhabi HSBC Championship on Saturday morning, becoming the first UAE-born player to make the cut at the event.

The amateur, 17, had returned to Yas Links early in the day to complete his second round, and knew he needed to play the final six holes in 3-under par to climb to 3-over for the tournament and book a spot for the weekend.

Hill, who had dropped seven shots during Friday’s wind-affected second round, birdied three of his four closing holes on Saturday to sign off for a 76 and make the cut right on the number.

The Englishman, playing the DP World Tour event for the second time, will begin his third round at 11.50am alongside English duo Matt Wallace and Chris Paisley. Hill, who rose to prominence on the Mena Tour – he triumphed at the 2019 Al Ain Open to become the youngest winner of an Official Golf World Ranking event – has also been given an invite to next week’s Slync-io Dubai Desert Classic.

With Round 2 in Abu Dhabi now complete, Scotland’s Scott Jamieson and England’s James Morrison lead the way on 7-under, one shot ahead of a three-man group that includes European Ryder Cup veteran Ian Poulter and world No 6 Viktor Hovland.

Shane Lowry, the 2019 winner in Abu Dhabi, heads a four-man group one shot further back on 5-under. Meanwhile, world No 2 Collin Morikawa and four-time major champion Rory McIlroy just about made the cut, with both on 3-over at the halfway stage.

The Rolex Series event, now in its 17th year, is being staged at Yas Links for the first time.

From Zero

Artist: Linkin Park

Label: Warner Records

Number of tracks: 11

Rating: 4/5

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Company profile

Name: Back to Games and Boardgame Space

Started: Back to Games (2015); Boardgame Space (Mark Azzam became co-founder in 2017)

Founder: Back to Games (Mr Azzam); Boardgame Space (Mr Azzam and Feras Al Bastaki)

Based: Dubai and Abu Dhabi 

Industry: Back to Games (retail); Boardgame Space (wholesale and distribution) 

Funding: Back to Games: self-funded by Mr Azzam with Dh1.3 million; Mr Azzam invested Dh250,000 in Boardgame Space  

Growth: Back to Games: from 300 products in 2015 to 7,000 in 2019; Boardgame Space: from 34 games in 2017 to 3,500 in 2019

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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

Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

COMPANY%20PROFILE
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Who was Alfred Nobel?

The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.

  • In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
  • Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
  • Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
Tips to avoid getting scammed

1) Beware of cheques presented late on Thursday

2) Visit an RTA centre to change registration only after receiving payment

3) Be aware of people asking to test drive the car alone

4) Try not to close the sale at night

5) Don't be rushed into a sale 

6) Call 901 if you see any suspicious behaviour

The Farewell

Director: Lulu Wang

Stars: Awkwafina, Zhao Shuzhen, Diana Lin, Tzi Ma

Four stars

The specs

Engine: 1.5-litre turbo

Power: 181hp

Torque: 230Nm

Transmission: 6-speed automatic

Starting price: Dh79,000

On sale: Now

Updated: January 22, 2022, 7:23 AM