After a frustrating 2010 campaign Adam Scott decided to adopt a reduced tour schedule the following year with the aim of winning majors.
The move paid off. Two months ago he became the first Australian to win the Masters, at Augusta National, and has seen his world ranking move up to No 4.
"The frustration was really high in 2010," Scott said. "I was playing well, not getting results that I wanted. I was frustrated with a lot of things because of that. I'd had enough of not playing well enough in the big events when I felt I could.
"So I had to do something different. You have to after a while if it's not working. If it's broke, you've got to fix it."
Scott will be joined by his fellow Australians Jason Day and Marc Leishman in the first and second rounds of the AT&T National, Scott's final event before the British Open.
The US$6.5 million (Dh23.9m) event in suburban Washington in played on the same 7,569-yard layout where Rory McIlroy won the 2011 US Open for his first major triumph.
Scott has become the National's top draw after the world No 1 Tiger Woods, the defending champion, pulled out with a left-elbow strain and England's Justin Rose, the new US Open champion, withdrew citing fatigue.
Neither man will play another tournament until next month's British Open at Muirfield and this will be the only event for Scott, who made bogeys on the last four holes to cost himself last year's British Open crown.
Scott is coming off a share of 45th at the US Open two weeks ago.
Organisers at Congressional Club are hoping for a tamer tournament this year. The third round last year was played without spectators as a violent storm late Friday toppled 50 trees across the course, grounds crews barely making the course playable Saturday and unable to safely fix viewing areas until Sunday.
Severe thunderstorms are possible every afternoon this weekend as temperatures and humidity are forecast to be high.
Scott can match the idle American Matt Kuchar for the PGA lead in consecutive cuts by making his 19th in a row this week.
Day, who has made 17 cuts in a row, shared second place at the US Open and has four top-three finishes in the past 10 majors. Day, second to McIlroy here at the 2011 US Open, won his only PGA title at the 2010 Byron Nelson Championship.
Also in the field of 132 chasing a $1.1m top prize are PGA driving distance leader Nicolas Colsaerts of Belgium, US world No 8 Brandt Snedeker, last year's US PGA play-off champion; and Canada's Graham DeLaet.
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The specs
AT4 Ultimate, as tested
Engine: 6.2-litre V8
Power: 420hp
Torque: 623Nm
Transmission: 10-speed automatic
Price: From Dh330,800 (Elevation: Dh236,400; AT4: Dh286,800; Denali: Dh345,800)
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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
Groom and Two Brides
Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
RESULTS
Catchweight 82kg
Piotr Kuberski (POL) beat Ahmed Saeb (IRQ) by decision.
Women’s bantamweight
Corinne Laframboise (CAN) beat Cornelia Holm (SWE) by unanimous decision.
Welterweight
Omar Hussein (PAL) beat Vitalii Stoian (UKR) by unanimous decision.
Welterweight
Josh Togo (LEB) beat Ali Dyusenov (UZB) by unanimous decision.
Flyweight
Isaac Pimentel (BRA) beat Delfin Nawen (PHI) TKO round-3.
Catchweight 80kg
Seb Eubank (GBR) beat Emad Hanbali (SYR) KO round 1.
Lightweight
Mohammad Yahya (UAE) beat Ramadan Noaman (EGY) TKO round 2.
Lightweight
Alan Omer (GER) beat Reydon Romero (PHI) submission 1.
Welterweight
Juho Valamaa (FIN) beat Ahmed Labban (LEB) by unanimous decision.
Featherweight
Elias Boudegzdame (ALG) beat Austin Arnett (USA) by unanimous decision.
Super heavyweight
Maciej Sosnowski (POL) beat Ibrahim El Sawi (EGY) by submission round 1.
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
Blackpink World Tour [Born Pink] In Cinemas
Starring: Rose, Jisoo, Jennie, Lisa
Directors: Min Geun, Oh Yoon-Dong
Rating: 3/5
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
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