• epa03796060 US golfer Phil Mickelson celebrates a birdie on 18th green during the British Open Golf Championship at Muirfield golf course in Gullane, Scotland, Britain on 20 July 2013. EPA/KERIM OKTEN *** Local Caption *** 03796060.jpg
    epa03796060 US golfer Phil Mickelson celebrates a birdie on 18th green during the British Open Golf Championship at Muirfield golf course in Gullane, Scotland, Britain on 20 July 2013. EPA/KERIM OKTEN *** Local Caption *** 03796060.jpg
  • There was disappointment for Britain's Lee Westwood who was the overnight leader, but came up short yet again. He has now gone 62 major appearances without a win. Gerry Penny / EPA
    There was disappointment for Britain's Lee Westwood who was the overnight leader, but came up short yet again. He has now gone 62 major appearances without a win. Gerry Penny / EPA
  • Matthew Fitzpatrick, of England, lines up a putt on the second hole. The teenager won the silver medal at the championship after finishing as the leading amateur. Andrew Redington / Getty Images
    Matthew Fitzpatrick, of England, lines up a putt on the second hole. The teenager won the silver medal at the championship after finishing as the leading amateur. Andrew Redington / Getty Images
  • Ian Poulter, of England, bites his putter after missing a birdie putt on the first green. Poulter had a brilliant final round, but it was not enough for him to win. Andy Lyons / Getty Images
    Ian Poulter, of England, bites his putter after missing a birdie putt on the first green. Poulter had a brilliant final round, but it was not enough for him to win. Andy Lyons / Getty Images
  • Ryan Moore, of the United States, tees off on the fourth hole during the final round of the 142nd British Open. The final day proved manic as the leadership changed hands several times. Andrew Redington / Getty Images
    Ryan Moore, of the United States, tees off on the fourth hole during the final round of the 142nd British Open. The final day proved manic as the leadership changed hands several times. Andrew Redington / Getty Images
  • Brandt Snedeker, of the United States, tees off on the third hole. Rob Carr / Getty Images
    Brandt Snedeker, of the United States, tees off on the third hole. Rob Carr / Getty Images
  • Fans gather around the first tee as US golfer Tiger Woods plays his shot during the fourth and final round of the British Open Golf Championship at Muirfield. Adrian Dennis / AFP
    Fans gather around the first tee as US golfer Tiger Woods plays his shot during the fourth and final round of the British Open Golf Championship at Muirfield. Adrian Dennis / AFP
  • Woods, though, had a terrible final round after placing second before Sunday. The world No 1 played poor shots in the first few holes putting him out of contention for the Claret Jug. Glyn Kirk / AFP
    Woods, though, had a terrible final round after placing second before Sunday. The world No 1 played poor shots in the first few holes putting him out of contention for the Claret Jug. Glyn Kirk / AFP
  • Mickelson, who has had many a heartbreak at majors - especially at his native US Open - broke down after clinching what was his first British Open title. Jon Super / AP Photo
    Mickelson, who has had many a heartbreak at majors - especially at his native US Open - broke down after clinching what was his first British Open title. Jon Super / AP Photo
  • The Australian Scott, who capitulated in last year's championship, played as well as he could but it wasn't enough. Scott Heppell / AP Photo
    The Australian Scott, who capitulated in last year's championship, played as well as he could but it wasn't enough. Scott Heppell / AP Photo
  • Woods, though, managed to catch up with Steve Williams, his former caddie who now works with Adam Scott. Matt Dunham / AP Photo
    Woods, though, managed to catch up with Steve Williams, his former caddie who now works with Adam Scott. Matt Dunham / AP Photo
  • The promising Shingo Katayama, of Japan, plays off the first tee. Katayama is expected to grow from his experience at Muirfield, according to several observers. Scott Heppell / AP Photo
    The promising Shingo Katayama, of Japan, plays off the first tee. Katayama is expected to grow from his experience at Muirfield, according to several observers. Scott Heppell / AP Photo
  • The 43 year old won his fifth major title. Matt Dunham / AP Photo
    The 43 year old won his fifth major title. Matt Dunham / AP Photo
  • Hideki Matsuyama, another Japanese, played some excellent golf to finish seventh. Toby Melville / Reuters
    Hideki Matsuyama, another Japanese, played some excellent golf to finish seventh. Toby Melville / Reuters
  • Scott had to hit out of a bunker on the first hole. He eventually finished fourth. Brian Snyder / Reuters
    Scott had to hit out of a bunker on the first hole. He eventually finished fourth. Brian Snyder / Reuters
  • Here, Poulter hits out of a bunker on the 15th hole. Toby Melville / Reuters
    Here, Poulter hits out of a bunker on the 15th hole. Toby Melville / Reuters

In pictures: Phil Mickelson wins British Open 2013


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How to get there

Emirates (www.emirates.com) flies directly to Hanoi, Vietnam, with fares starting from around Dh2,725 return, while Etihad (www.etihad.com) fares cost about Dh2,213 return with a stop. Chuong is 25 kilometres south of Hanoi.
 

Kathryn Hawkes of House of Hawkes on being a good guest (because we’ve all had bad ones)

  • Arrive with a thank you gift, or make sure you have one for your host by the time you leave. 
  • Offer to buy groceries, cook them a meal or take your hosts out for dinner.
  • Help out around the house.
  • Entertain yourself so that your hosts don’t feel that they constantly need to.
  • Leave no trace of your stay – if you’ve borrowed a book, return it to where you found it.
  • Offer to strip the bed before you go.
Wicked: For Good

Director: Jon M Chu

Starring: Ariana Grande, Cynthia Erivo, Jonathan Bailey, Jeff Goldblum, Michelle Yeoh, Ethan Slater

Rating: 4/5

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.
How to register as a donor

1) Organ donors can register on the Hayat app, run by the Ministry of Health and Prevention

2) There are about 11,000 patients in the country in need of organ transplants

3) People must be over 21. Emiratis and residents can register. 

4) The campaign uses the hashtag  #donate_hope

Company%20profile
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Terror attacks in Paris, November 13, 2015

- At 9.16pm, three suicide attackers killed one person outside the Atade de France during a foootball match between France and Germany- At 9.25pm, three attackers opened fire on restaurants and cafes over 20 minutes, killing 39 people- Shortly after 9.40pm, three other attackers launched a three-hour raid on the Bataclan, in which 1,500 people had gathered to watch a rock concert. In total, 90 people were killed- Salah Abdeslam, the only survivor of the terrorists, did not directly participate in the attacks, thought to be due to a technical glitch in his suicide vest- He fled to Belgium and was involved in attacks on Brussels in March 2016. He is serving a life sentence in France

Gulf Under 19s final

Dubai College A 50-12 Dubai College B

MOUNTAINHEAD REVIEW

Starring: Ramy Youssef, Steve Carell, Jason Schwartzman

Director: Jesse Armstrong

Rating: 3.5/5

HIJRA

Starring: Lamar Faden, Khairiah Nathmy, Nawaf Al-Dhufairy

Director: Shahad Ameen

Rating: 3/5

GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

Company%20Profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Cargoz%3Cbr%3E%3Cstrong%3EDate%20started%3A%3C%2Fstrong%3E%20January%202022%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Premlal%20Pullisserry%20and%20Lijo%20Antony%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%3Cbr%3E%3Cstrong%3ENumber%20of%20staff%3A%3C%2Fstrong%3E%2030%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%3C%2Fstrong%3E%20Seed%3C%2Fp%3E%0A
Key findings of Jenkins report
  • Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
  • Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
  • Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
  • Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
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

LIVING IN...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5