It was a case of 74th time lucky for Sergio Garcia when he finally ended his Major drought by winning the 2017 Masters.
The nearly man was no more. Seventy-three appearances on golf’s biggest stages, four times a runner-up, twelve top fives, 22 top tens … the wait was over.
In 2012, at the same Augusta National course, the despairing Spaniard had seemed resigned to his fate. "I'm not good enough,” he said after seeing his victory hopes ended after a third-round 75.
“I don't have the thing I need to have. I've come to the conclusion that I need to play for second or third place … I have my chances and my opportunities and I waste them."
Fast forward five years, and Garcia found that “thing” as the 37-year-old overcame a two-shot deficit with six holes to play to beat Justin Rose in a sudden-death play-off.
"If there's anyone to lose to, it's Sergio. He deserves it," Englishman Rose said afterwards. "He's had his fair share of heartbreak.”
Garcia had been one of the finest players of his generation, a Ryder Cup great who seemed destined never to win a Major crown.
He had come agonisingly close at the 2007 British Open at Carnoustie in Scotland, leading after each of the first three rounds before shooting a 73 to throw away a three-shot lead, then losing a play-off to Padraig Harrington.
A three shot lead would also disappear in the final round at Augusta a decade later, as Rose overtook the stumbling Spaniard and took a two-shot lead of his own.
Garcia, though, showed his new-found Major mettle after fighting back to tie with Rose and then missing a five-foot putt on the last which would have won him the championship.
There would be no play-off heartache this time round. On the par four 18th as Rose drove into the trees from the tee and Garcia found the fairway.
With two putts to win the title, Garcia, who carded 71-69-70-69 during the tournament, nailed the first. In his 19th Masters appearance and 74th Major, the most by any player before their first title, the wait was over.
He became the third Spanish player to win the Masters, after Seve Ballesteros and Jose Maria Olazabal. Nearly six years after Ballesteros died of brain cancer, on what would have been his 60th birthday, Garcia had reached his Holy Grail.
“It definitely popped in my mind a few times,” said García of the Ballesteros anniversary. “There’s no doubt about it. Obviously today a couple of times here and there. And I’m sure he helped a little bit with some of those shots or some of those putts.
"It has been such a long time coming. I knew I was playing well. I felt the calmest I ever felt in a Major. Even after a couple of bogeys I was still positive that there were a lot of holes I could get to. I am so happy.
"It is amazing. To do it on his [Seve's] 60th birthday and to join him and Jose Maria Olazabal, my two idols in golf, it is something amazing. Jose Maria texted on Thursday saying how much he believed in me and to believe in myself.
“This is something I wanted to do for a long time. But, you know, it never felt like a horror movie. It felt like a little bit of a drama, but obviously with a happy ending.”
THE SIXTH SENSE
Starring: Bruce Willis, Toni Collette, Hayley Joel Osment
Director: M. Night Shyamalan
Rating: 5/5
Jetour T1 specs
Engine: 2-litre turbocharged
Power: 254hp
Torque: 390Nm
Price: From Dh126,000
Available: Now
The biog
Family: He is the youngest of five brothers, of whom two are dentists.
Celebrities he worked on: Fabio Canavaro, Lojain Omran, RedOne, Saber Al Rabai.
Where he works: Liberty Dental Clinic
Company%20profile
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MATCH INFO
Everton v Tottenham, Sunday, 8.30pm (UAE)
Match is live on BeIN Sports
RESULT
Arsenal 1 Chelsea 2
Arsenal: Aubameyang (13')
Chelsea: Jorginho (83'), Abraham (87')
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
How to help
Send “thenational” to the following numbers or call the hotline on: 0502955999
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Friday's schedule in Madrid
Men's quarter-finals
Novak Djokivic (1) v Marin Cilic (9) from 2pm UAE time
Roger Federer (4) v Dominic Thiem (5) from 7pm
Stefanos Tsitsipas (8) v Alexander Zverev (3) from 9.30pm
Stan Wawrinka v Rafael Nadal (2) from 11.30pm
Women's semi-finals
Belinda Bencic v Simona Halep (3) from 4.30pm
Sloane Stephens (8) v Kiki Bertens (7) from 10pm
TOURNAMENT INFO
Fixtures
Sunday January 5 - Oman v UAE
Monday January 6 - UAE v Namibia
Wednesday January 8 - Oman v Namibia
Thursday January 9 - Oman v UAE
Saturday January 11 - UAE v Namibia
Sunday January 12 – Oman v Namibia
UAE squad
Ahmed Raza (captain), Rohan Mustafa, Mohammed Usman, CP Rizwan, Waheed Ahmed, Zawar Farid, Darius D’Silva, Karthik Meiyappan, Jonathan Figy, Vriitya Aravind, Zahoor Khan, Junaid Siddique, Basil Hameed, Chirag Suri
