Ireland's Shane Lowry is on the brink of a huge popular first major win as he holds a four-shot lead over Englishman Tommy Fleetwood heading into the final round of the British Open on Sunday.
Lowry, who won the Abu Dhabi HSBC Championship presented by EGA in January, delighted the thousands of fans following him around the Royal Portrush course in the first Open to be held in Northern Ireland since 1951.
His eight-under par round of 63 to seize the lead on Saturday.
Lowry's 16-under overall total of 197 is the lowest after 54 holes in British Open history.
However, Lowry's chances of beating the overall record to par of 19-under set by Tiger Woods at St. Andrews in 2000 could be undone by bad weather.
After glorious conditions that allowed Lowry to go low on Saturday, heavy rain and strong winds are expected to return on Sunday so his tee time has been moved forward to 4.47pm UAE time.
"I know tomorrow is going to be a difficult day. I know there's some bad weather coming in, but I'm in a good position," said Lowry.
"I just have to do what I've been doing all year and hit the reset button tonight and go out there and shoot as good a score as I can tomorrow."
Fleetwood is also looking for his first major after a starring role in Europe's Ryder Cup victory last year.
The world number 20 was in fine form on Saturday with a bogey-free round of five-under.
"I'm looking forward to it," said Fleetwood of his final round showdown with Lowry.
"It's going to be another chapter in my career, no matter what happens and it's going to be a very special day."
Fleetwood has a two-shot advantage over J.B. Holmes on 10-under, but a host of the world's best players are poised to make their move should the leaders falter.
World No 1 Brooks Koepka has not failed to finish in the top two in all three majors so far this season and will tee off in the penultimate group with Holmes after two birdies in his final two holes on Saturday took him to nine-under.
And Koepka is hoping Lowry and Fleetwood are blown off track.
"Thankfully it's going to blow tomorrow," said the four-time major champion.
"Here you need some wind, you need some rain. You need anything that can kind of go your way. And that's got to be an advantage."
World No 3 Justin Rose, who finished tied for second at last year's Open, is also on nine under.
Two of the most talented players on tour never to have won a major, Lee Westwood and Rickie Fowler, tee off at eight-under.
Jordan Spieth, Open champion two years ago, Jon Rahm, Danny Willett and Tony Finau also form a dangerous group at seven-under with the potential to shoot themselves into contention.
PROFILE OF SWVL
Started: April 2017
Founders: Mostafa Kandil, Ahmed Sabbah and Mahmoud Nouh
Based: Cairo, Egypt
Sector: transport
Size: 450 employees
Investment: approximately $80 million
Investors include: Dubai’s Beco Capital, US’s Endeavor Catalyst, China’s MSA, Egypt’s Sawari Ventures, Sweden’s Vostok New Ventures, Property Finder CEO Michael Lahyani
Name: Peter Dicce
Title: Assistant dean of students and director of athletics
Favourite sport: soccer
Favourite team: Bayern Munich
Favourite player: Franz Beckenbauer
Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates
Squid Game season two
Director: Hwang Dong-hyuk
Stars: Lee Jung-jae, Wi Ha-joon and Lee Byung-hun
Rating: 4.5/5
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
MATCH INFO
Uefa Champions League semi-final, first leg
Bayern Munich v Real Madrid
When: April 25, 10.45pm kick-off (UAE)
Where: Allianz Arena, Munich
Live: BeIN Sports HD
Second leg: May 1, Santiago Bernabeu, Madrid
Expert input
If you had all the money in the world, what’s the one sneaker you would buy or create?
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Movie: Saheb, Biwi aur Gangster 3
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