Defending champion and world No 1 Rory McIrly will tee off at 10.20pm alongside Jordan Spieth and Zach Johnson.  Andrew Redington/Getty Images
Defending champion and world No 1 Rory McIrly will tee off at 10.20pm alongside Jordan Spieth and Zach Johnson. Andrew Redington/Getty Images

Groups and tee times (UAE) for the PGA Championship — opening round



Groupings and tee times (UAE) for Thursday’s first round of the PGA Championship at Whistling Straits.

1st tee

3.45pm: Ryan Helminen (USA), Rory Sabbatini (RSA), Chesson Hadley (USA)

3.55pm: David Howell (ENG), Grant Sturgeon (USA), Boo Weekley (USA)

4.05pm: Charles Howell (USA), Austin Peters (USA), Thomas Bjorn (DEN)

4.15pm: An Byeong-Hun (KOR), Russell Henley (USA), Robert Streb (USA)

4.25pm: James Morrison (ENG), Ryan Palmer (USA), Charley Hoffman (USA)

4.35pm: Stephen Gallacher (SCO), Ryan Moore (USA) Thongchai Jaidee (THA)

4.45pm: Vijay Singh (FIJ), David Toms (USA), Mark Brooks (USA)

4.55pm: James Hahn (USA), Jamie Donaldson (WAL), Harris English (USA)

5.05pm: Ross Fisher (ENG), J.B. Holmes (USA), Mikko Ilonen (FIN)

5.15pm: Tony Finau (USA), Branden Grace (RSA), Danny Lee (NZL)

5.25pm: Steven Young (USA), Morgan Hoffmann (USA), Anirban Lahiri (IND)

5.35pm: Brian Cairns (USA), Matt Every (USA), Matt Jones (AUS)

5.45pm: Adam Rainaud (USA), Brian Harman (USA), J.J. Henry

9pm (17:00 GMT): Bob Sowards (USA), Koumei Oda (JPN), Alex Cejka (GER)

9.10pm: Ryan Kennedy (USA), Kevin Chappell (USA), Brendon de Jonge (ZIM)

9.20pm: Davis Love (USA), Darren Clarke (NIR), Steve Stricker (USA)

9.30pm: Jimmy Walker (USA), Tommy Fleetwood (ENG), Justin Thomas (USA)

9.40pm: Webb Simpson (USA), Bernd Wiesberger (AUT), Shane Lowry (IRL)

9.50pm: Nick Watney (USA), Ian Poulter (ENG), Joost Luiten (NED)

10pm: Luke Donald (ENG), Graeme McDowell (NIR), Patrick Reed (USA)

10.10pm: Adam Scott (AUS), Henrik Stenson (SWE), Brooks Koepka (USA)

10.20pm: Rory McIlroy (NIR), Jordan Spieth (USA), Zach Johnson (USA)

10.40pm: Cameron Tringale (USA), Danny Willett (ENG), John Senden (AUS)

10.50pm: Jason Bohn (USA), Marcel Siem (GER), Omar Uresti (USA)

11pm: Richard Ramsay (SCO), Dan Venezio (USA), Nick Taylor (CAN)

10th tee

3.45pm (11:45 GMT): Pat Perez (USA), Brian Gaffney (USA), David Hearn (CAN)

3.55pm: Hideki Matsuyama (JPN), Johan Kok (USA), Brendan Steele (USA)

4.05pm: Matt Dobyns (USA), Colin Montgomerie (SCO), John Daly (USA)

4.15pm: Victor Dubuisson (FRA), Matt Kuchar (USA), Charl Schwartzel (RSA)

4.25pm: Sergio Garcia (ESP), Bill Haas (USA), Louis Oosthuizen (RSA)

4.35pm: Justin Rose (ENG), Brandt Snedeker (USA), Geoff Ogilvy (AUS)

4.45pm: Bubba Watson (USA), Paul Casey (ENG), Jim Furyk (USA)

4.55pm: Hunter Mahan (USA), Lee Westwood (ENG), Ernie Els (RSA)

5.05pm: Jason Day (AUS), Dustin Johnson (USA), Rickie Fowler (USA)

5.15pm: Tiger Woods (USA), Martin Kaymer (GER), Keegan Bradley (USA)

5.25pm: Gary Woodland (USA), Francesco Molinari (ITA), Marc Warren (SCO)

5.35pm: Brent Snyder (USA), Tyrell Hutton (ENG), Brendon Todd (USA)

5.45pm: Jeff Olson (USA), Fabien Gomez (ARG), Martin Laird (SCO)

9pm (17:00 GMT): George McNeill (USA), Charles Frost (USA), Emiliano Grillo (ARG)

9.10pm: Chris Wood (ENG), Brett Jones (USA), Sean O’Hair (USA)

9.20pm: George Coetzee (RSA), Ben Martin (USA), Soren Kjeldsen (DEN)

9.30pm: Rich Beem (USA), Shaun Micheel (USA), Yang Yong-Eun (KOR)

9.40pm: Rafa Cabrera-Bello (ESP), Steven Bowditch (AUS), Daniel Berger (USA)

9.50pm: Camilo Villegas (COL), Kiradech Aphibarnrat (THA), Pablo Larrazabal (ESP)

10pm: Cameron Smith (AUS), Shawn Stefani (USA), Hiroshi Iwata (JPN)

10.10pm: Kevin Streelman (USA), Bae Sang-Moon (KOR), David Lingmerth (SWE)

10.20pm: Troy Merritt (USA), Alexander Levy (FRA), Russell Knox (SCO)

10.30pm: Tim Clark (RSA), Billy Horschel (USA), Miguel Angel Jimenez (ESP)

10.40pm: Eddie Pepperell (ENG), Sean Dougherty (USA), Kevin Na (USA)

10.50pm: Marc Leishman (AUS), Ben Polland (USA), Kevin Kisner (USA)

11pm: Scott Piercy (USA), Alan Morin (USA), Andy Sullivan (ENG)

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Formula Middle East Calendar (Formula Regional and Formula 4)
Round 1: January 17-19, Yas Marina Circuit – Abu Dhabi
 
Round 2: January 22-23, Yas Marina Circuit – Abu Dhabi
 
Round 3: February 7-9, Dubai Autodrome – Dubai
 
Round 4: February 14-16, Yas Marina Circuit – Abu Dhabi
 
Round 5: February 25-27, Jeddah Corniche Circuit – Saudi Arabia
SPECS
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Company Profile

Company name: Yeepeey

Started: Soft launch in November, 2020

Founders: Sagar Chandiramani, Jatin Sharma and Monish Chandiramani

Based: Dubai

Industry: E-grocery

Initial investment: $150,000

Future plan: Raise $1.5m and enter Saudi Arabia next year

RESULTS

5pm: Maiden (PA) Dh80,000 1,200m
Winner: Ferdous, Szczepan Mazur (jockey), Ibrahim Al Hadhrami (trainer)
5.30pm: Arabian Triple Crown Round-3 Group 3 (PA) Dh300,000 2,400m
Winner: Basmah, Fabrice Veron, Eric Lemartinel
6pm: UAE Arabian Derby Prestige (PA) Dh150,000 2,200m
Winner: Ihtesham, Szczepan Mazur, Ibrahim Al Hadhrami
6.30pm: Emirates Championship Group 1 (PA) Dh1,000,000 2,200m
Winner: Somoud, Patrick Cosgrave, Ahmed Al Mehairbi
7pm: Abu Dhabi Championship Group 3 (TB) Dh380,000 2,200m
Winner: GM Hopkins, Patrick Cosgrave, Jaber Ramadhan
7.30pm: Wathba Stallions Cup Conditions (PA) Dh70,000 1,600m
Winner: AF Al Bairaq, Tadhg O’Shea, Ernst Oertel

Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants

Business Insights
  • As per the document, there are six filing options, including choosing to report on a realisation basis and transitional rules for pre-tax period gains or losses. 
  • SMEs with revenue below Dh3 million per annum can opt for transitional relief until 2026, treating them as having no taxable income. 
  • Larger entities have specific provisions for asset and liability movements, business restructuring, and handling foreign permanent establishments.
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The biog

Name: Atheja Ali Busaibah

Date of birth: 15 November, 1951

Favourite books: Ihsan Abdel Quddous books, such as “The Sun will Never Set”

Hobbies: Reading and writing poetry