After his record-equalling feats of a day earlier, Shane Lowry expressed himself satisfied having retaining the lead in the Abu Dhabi HSBC Championship presented by EGA.
The Irishman will start the weekend at 12-under par, after following his spectacular opening round 62 with a more prosaic 70 on a testing Day 2 around the National Course.
His advantage is a slender one. Seven players were within three shots of the tournament leader at the end of the second round, with two South Africans, Louis Oosthuizen and Richard Sterne, best placed, just one shot back.
Unperturbed by the bunching behind him, Lowry was chuffed with the way he maintained focus a day after registering the equal-lowest round out of in excess of 5,000 that have been played in this tournament’s history.
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Read more:
Tommy Fleetwood survives cut in Abu Dhabi despite 'pretty awful' putting
Abu Dhabi HSBC Championship presented by EGA: Day 2 as it happened
Hole-by-hole guide to Abu Dhabi HSBC Championship presented by EGA
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“I’m really happy with that,” said Lowry, who had to recover from a tough start on Thursday, as he bogeyed the second and third holes of his second round.
“I knew today was going to be a bit of a weird day after shooting such a low score yesterday. I just tried to go out and play like I played.
“Right from the start, I feel like I played pretty good. Some of the shots early on were pretty horrendous, but I battled back and hit some really nice shots out there. I was happy with myself.”
Lowry suggested he has already largely exceeded the expectations he had arrived with after making the trip down the E11 for this tournament.
In the lead up to this event, he had spent 12 days in a hired villa in Dubai, where he was based along with fellow Irishman Paul Dunne.
Lowry says he was regularly on the losing side during practice matches against his young compatriot. Yet, while Dunne went out of the competition prematurely, after reaching 2-over by the halfway stage, Lowry is leading.
“We practiced together and had some matches, and I didn’t actually beat him once, so wasn’t too optimistic,” Lowry said.
Oosthuizen also had to weather the frustration of a brace of bogeys before battling back to register a 68.
The South African had an eventful start to his back nine, as he was sent off track after hitting the cart path with his approach to the par-5 10th.
“I had to take a penalty all the way on one of the tee boxes on 11, made bogey, and the rhythm was a little broke there,” Oosthuizen said.
“I needed to find my feet after those two holes. I knew I was hitting it good, I just needed to dial it in, and not wander too far off with the brain.”
A further shot back from Oosthuizen and Sterne, Lee Westwood sits in fourth. His form over the first two rounds at the National Course gives further substance to his suggestion that he is a long way from winding down yet.
The 45-year-old Englishman fielded questions ahead of the tournament about his suitability for the Ryder Cup captaincy in the near future.
Westwood pointed out that, having been a recent winner on Tour – and that, too, a Rolex Series event – he still harbours justifiable ambitions about a return to the European team as a playing member.
His skills clearly remain sharp, as judged by a second round 68, which he added to the 66 he made on Day 1.
“I’ve been doing a bit of gym work through the winter, although this pot belly wouldn’t suggest that,” Westwood said.
“But I’m feeling pretty fit, as fit as a 45-year-old can be that’s been out here for 26 years. I’ve got the odd ache and pain, but feel like I’m swinging it well.
“I was keen for the season to start, and it was nice to come out and shoot a couple of good scores to kick it off in style.”
Company Profile:
Name: The Protein Bakeshop
Date of start: 2013
Founders: Rashi Chowdhary and Saad Umerani
Based: Dubai
Size, number of employees: 12
Funding/investors: $400,000 (2018)
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
F1 The Movie
Starring: Brad Pitt, Damson Idris, Kerry Condon, Javier Bardem
Director: Joseph Kosinski
Rating: 4/5
Our legal columnist
Name: Yousef Al Bahar
Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers
World record transfers
1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m
What are NFTs?
Are non-fungible tokens a currency, asset, or a licensing instrument? Arnab Das, global market strategist EMEA at Invesco, says they are mix of all of three.
You can buy, hold and use NFTs just like US dollars and Bitcoins. “They can appreciate in value and even produce cash flows.”
However, while money is fungible, NFTs are not. “One Bitcoin, dollar, euro or dirham is largely indistinguishable from the next. Nothing ties a dollar bill to a particular owner, for example. Nor does it tie you to to any goods, services or assets you bought with that currency. In contrast, NFTs confer specific ownership,” Mr Das says.
This makes NFTs closer to a piece of intellectual property such as a work of art or licence, as you can claim royalties or profit by exchanging it at a higher value later, Mr Das says. “They could provide a sustainable income stream.”
This income will depend on future demand and use, which makes NFTs difficult to value. “However, there is a credible use case for many forms of intellectual property, notably art, songs, videos,” Mr Das says.
AL%20BOOM
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'Shakuntala Devi'
Starring: Vidya Balan, Sanya Malhotra
Director: Anu Menon
Rating: Three out of five stars
The Perfect Couple
Starring: Nicole Kidman, Liev Schreiber, Jack Reynor
Creator: Jenna Lamia
Rating: 3/5
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
THE CARD
2pm: Maiden Dh 60,000 (Dirt) 1,400m
2.30pm: Handicap Dh 76,000 (D) 1,400m
3pm: Handicap Dh 64,000 (D) 1,200m
3.30pm: Shadwell Farm Conditions Dh 100,000 (D) 1,000m
4pm: Maiden Dh 60,000 (D) 1,000m
4.30pm: Handicap 64,000 (D) 1,950m
UAE rugby season
FIXTURES
West Asia Premiership
Dubai Hurricanes v Dubai Knights Eagles
Dubai Tigers v Bahrain
Jebel Ali Dragons v Abu Dhabi Harlequins
UAE Division 1
Dubai Sharks v Dubai Hurricanes II
Al Ain Amblers v Dubai Knights Eagles II
Dubai Tigers II v Abu Dhabi Saracens
Jebel Ali Dragons II v Abu Dhabi Harlequins II
Sharjah Wanderers v Dubai Exiles II
LAST SEASON
West Asia Premiership
Winners – Bahrain
Runners-up – Dubai Exiles
UAE Premiership
Winners – Abu Dhabi Harlequins
Runners-up – Jebel Ali Dragons
Dubai Rugby Sevens
Winners – Dubai Hurricanes
Runners-up – Abu Dhabi Harlequins
UAE Conference
Winners – Dubai Tigers
Runners-up – Al Ain Amblers
Director: Jon Favreau
Starring: Donald Glover, Seth Rogen, John Oliver
Rating: 2 out of 5 stars
Honeymoonish
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UAE currency: the story behind the money in your pockets
COMPANY PROFILE
Name: Akeed
Based: Muscat
Launch year: 2018
Number of employees: 40
Sector: Online food delivery
Funding: Raised $3.2m since inception
The years Ramadan fell in May
MATCH INFO
Barcelona v Real Madrid, 11pm UAE
Match is on BeIN Sports