The curtain came down on golf's major season on Sunday with Rory McIlroy winning the US PGA Championship at Kiawah Island.
The Northern Irishman shone brightest on the coast of the Atlantic; the brilliance of Bubba Watson illuminated the Masters; Webb Simpson finish strongest in the US Open at the Olympic Club; and Ernie Els turned back the clock at Royal Lytham to lift his second British Open – and spark a putter controversy.
Here we analyse the five main talking points from the year's top tournaments.
McIlroy will become Europe's greatest player
So much for the slump in form. McIlroy (four missed cuts in five starts and without a top title in 14 months) became golf's fifth youngest multiple major champion in emphatic fashion at the US PGA Championship.
The 23 year old's eight-stroke victory eclipsed by one Jack Nicklaus's record winning margin for the event. McIlroy is the youngest winner of the tournament since 1958.
He annihilated the field on a course recognised by Golf Digest as the toughest in America, not bad for someone apparently too preoccupied with his tennis star girlfriend.
Having added to last year's US Open, won by the same margin, the question that remains is how many more?
Since the Second World War, only Seve Ballesteros has collected two majors at an earlier age; the mercurial Spaniard eventually reeled in another three. Harry Vardon, Europe's forerunner in major wins, finished on seven.
McIlroy, on evidence of two history-generating triumphs in little more than a year, should surpass that before his 30th birthday.
"Bubba Golf" is a welcome phenomenon
It may be premature to expect a flurry of pink drivers on the tee boxes of the National Course or the Majlis, but Watson's brilliance at the Masters has given rise to a new type of golf.
Lessons? Pah. Swing analysis? Baloney. Just hit it as hard as possible and take the consequences.
Watson, an unabashed American with a penchant for the spectacular, conjured his own brand of magic on the second play-off hole when the initiative seemed to be with Louis Oosthuizen. A 40-yard hook from under a tree to two-putt territory saw him seal his first major and slip into the Green Jacket.
In a sport where caution is encouraged, Watson represents a wild free spirit. "Pretty easy," was how he described that shot from the pine needles. Golf needs individuals like Watson.
The 33 year old leads a renaissance among his compatriots, with Simpson's surprise triumph at the US Open giving the Americans two major titles for the first time in three years. Maybe newly acquired or impending fatherhood – as was the case with Watson and Simpson – imbues relative novices with a sense of major entitlement.
Tiger Woods is only halfway there
Few men other than Woods would label a year with three standout victories a "so-so season", but such is the 14-time major champion's obsession with hunting down Jack Nicklaus's record tally.
It is not as if Woods did not have chances: he held a share of the lead at the halfway point of both the US Open and the PGA. But third-round collapses attributed to finishes outside the top 20 and top 10 respectively.
Much has been made about an aura diminished by problems in his private life and an ailing body, and gone are the days of that ruthless killer instinct.
His temperament, too, is a work in progress, portrayed when tossing away his driver after another errant drive on Saturday, or the drop-kick on his nine iron as he disintegrated in the second round at Augusta. At least that pesky Achilles injury seems to have healed, though.
Luke Donald and Lee Westwood can't duck issue
The questions, however unfair, continue. Another season, another wait to discover if either Donald or Westwood, both recent world No 1s, will win his first major.
Donald was golf's leading light last year, yet this campaign has brought at best a tied fifth at the British Open, a missed cut at US Open and lowly finishes in the other two majors.
The Englishman says his quest to win his first major is weighing heavily, insisting "something clicked" at Royal Lytham, yet a score of eight-over at Kiawah Island signals much more work is needed.
Westwood, despite finishing tied third at the Masters, suffered his worst year in the majors since 2008. A tied 45th at the British Open is not good enough for a man with eight top threes in his previous 15 majors, and his missed cut at the weekend led to a shock split from his long-term coach Pete Cowen.
He led the field from tee to green at both Augusta and Kiawah Island; it does not take an expert to realise where the problem lies.
Westwood is almost 40, although he will take heart from the past two British Open champions, Darren Clarke and Els, who landed the Claret Jug at the age of 42. But Westwood knows time is running out.
The rule book needs a major reworking
The din that accompanied the fine achievements of Simpson and Els was loudest away from the final greens at the Olympic Club and Royal Lytham, where professionals and analysts flocked to give short shrift to the long putter.
Simpson and Els favour the anchored flat stick, damned for its aesthetic repulsiveness and the perceived advantage it provides.
The Royal and Ancient and United States Golf Association, the game's lawmakers, held an emergency meeting at the British Open – 43 of the 156 players had used an anchored putter – and an announcement, presumably to ban the implement, is expected next month.
However, the more pressing issue remains how the rules of the game are defined. Amateur bodies determine the laws that govern professional golf, when having two separate rule books should be enacted.
The PGA Tour and its European sibling are more than capable of devising a less complicated and convoluted body of rules for professionals, and should be entrusted to do so.
On Sunday at Kiawah Island, Carl Pettersson was subjected to two counts of golf's nonsensical regulations, and when Adam Scott's ball rolled from its stationary position greenside during the final round of the British Open the rules official in the Golf Channel's commentary booth began his explanation with "I think". If he didn't fully understand the rules, then what hope for the rest of us?
jmcauley@thenational.ae
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PROFILE OF SWVL
Started: April 2017
Founders: Mostafa Kandil, Ahmed Sabbah and Mahmoud Nouh
Based: Cairo, Egypt
Sector: transport
Size: 450 employees
Investment: approximately $80 million
Investors include: Dubai’s Beco Capital, US’s Endeavor Catalyst, China’s MSA, Egypt’s Sawari Ventures, Sweden’s Vostok New Ventures, Property Finder CEO Michael Lahyani
Squads
India: Kohli (c), Rahul, Shaw, Agarwal, Pujara, Rahane, Vihari, Pant (wk), Ashwin, Jadeja, Kuldeep, Shami, Umesh, Siraj, Thakur
West Indies: Holder (c), Ambris, Bishoo, Brathwaite, Chase, Dowrich (wk), Gabriel, Hamilton, Hetmyer, Hope, Lewis, Paul, Powell, Roach, Warrican, Joseph
'C'mon C'mon'
Director:Mike Mills
Stars:Joaquin Phoenix, Gaby Hoffmann, Woody Norman
Rating: 4/5
SPECS
Engine: 4-litre V8 twin-turbo
Power: 630hp
Torque: 850Nm
Transmission: 8-speed Tiptronic automatic
Price: From Dh599,000
On sale: Now
Personalities on the Plate: The Lives and Minds of Animals We Eat
Barbara J King, University of Chicago Press
Profile of Foodics
Founders: Ahmad AlZaini and Mosab AlOthmani
Based: Riyadh
Sector: Software
Employees: 150
Amount raised: $8m through seed and Series A - Series B raise ongoing
Funders: Raed Advanced Investment Co, Al-Riyadh Al Walid Investment Co, 500 Falcons, SWM Investment, AlShoaibah SPV, Faith Capital, Technology Investments Co, Savour Holding, Future Resources, Derayah Custody Co.
The Vile
Starring: Bdoor Mohammad, Jasem Alkharraz, Iman Tarik, Sarah Taibah
Director: Majid Al Ansari
Rating: 4/5
SPEC%20SHEET%3A%20SAMSUNG%20GALAXY%20Z%20FOLD5
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FROM%20THE%20ASHES
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F1 The Movie
Starring: Brad Pitt, Damson Idris, Kerry Condon, Javier Bardem
Director: Joseph Kosinski
Rating: 4/5
'Skin'
Dir: Guy Nattiv
Starring: Jamie Bell, Danielle McDonald, Bill Camp, Vera Farmiga
Rating: 3.5/5 stars
Lexus LX700h specs
Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
Power: 464hp at 5,200rpm
Torque: 790Nm from 2,000-3,600rpm
Transmission: 10-speed auto
Fuel consumption: 11.7L/100km
On sale: Now
Price: From Dh590,000
Conflict, drought, famine
Estimates of the number of deaths caused by the famine range from 400,000 to 1 million, according to a document prepared for the UK House of Lords in 2024.
It has been claimed that the policies of the Ethiopian government, which took control after deposing Emperor Haile Selassie in a military-led revolution in 1974, contributed to the scale of the famine.
Dr Miriam Bradley, senior lecturer in humanitarian studies at the University of Manchester, has argued that, by the early 1980s, “several government policies combined to cause, rather than prevent, a famine which lasted from 1983 to 1985. Mengistu’s government imposed Stalinist-model agricultural policies involving forced collectivisation and villagisation [relocation of communities into planned villages].
The West became aware of the catastrophe through a series of BBC News reports by journalist Michael Buerk in October 1984 describing a “biblical famine” and containing graphic images of thousands of people, including children, facing starvation.
Band Aid
Bob Geldof, singer with the Irish rock group The Boomtown Rats, formed Band Aid in response to the horrific images shown in the news broadcasts.
With Midge Ure of the band Ultravox, he wrote the hit charity single Do They Know it’s Christmas in December 1984, featuring a string of high-profile musicians.
Following the single’s success, the idea to stage a rock concert evolved.
Live Aid was a series of simultaneous concerts that took place at Wembley Stadium in London, John F Kennedy Stadium in Philadelphia, the US, and at various other venues across the world.
The combined event was broadcast to an estimated worldwide audience of 1.5 billion.
The five pillars of Islam
Learn more about Qasr Al Hosn
In 2013, The National's History Project went beyond the walls to see what life was like living in Abu Dhabi's fabled fort:
The specs
Engine: 3.0-litre six-cylinder turbo
Power: 398hp from 5,250rpm
Torque: 580Nm at 1,900-4,800rpm
Transmission: Eight-speed auto
Fuel economy, combined: 6.5L/100km
On sale: December
Price: From Dh330,000 (estimate)
How being social media savvy can improve your well being
Next time when procastinating online remember that you can save thousands on paying for a personal trainer and a gym membership simply by watching YouTube videos and keeping up with the latest health tips and trends.
As social media apps are becoming more and more consumed by health experts and nutritionists who are using it to awareness and encourage patients to engage in physical activity.
Elizabeth Watson, a personal trainer from Stay Fit gym in Abu Dhabi suggests that “individuals can use social media as a means of keeping fit, there are a lot of great exercises you can do and train from experts at home just by watching videos on YouTube”.
Norlyn Torrena, a clinical nutritionist from Burjeel Hospital advises her clients to be more technologically active “most of my clients are so engaged with their phones that I advise them to download applications that offer health related services”.
Torrena said that “most people believe that dieting and keeping fit is boring”.
However, by using social media apps keeping fit means that people are “modern and are kept up to date with the latest heath tips and trends”.
“It can be a guide to a healthy lifestyle and exercise if used in the correct way, so I really encourage my clients to download health applications” said Mrs Torrena.
People can also connect with each other and exchange “tips and notes, it’s extremely healthy and fun”.
The%20specs%3A%202024%20Mercedes%20E200
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Jetour T1 specs
Engine: 2-litre turbocharged
Power: 254hp
Torque: 390Nm
Price: From Dh126,000
Available: Now
%20Ramez%20Gab%20Min%20El%20Akher
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TOP%2010%20MOST%20POLLUTED%20CITIES
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The Perfect Couple
Starring: Nicole Kidman, Liev Schreiber, Jack Reynor
Creator: Jenna Lamia
Rating: 3/5
Overall head-to-head
Federer 6-1 Cilic
Head-to-head at Wimbledon
Federer 1-0 Cilic
Grand Slams titles
Federer 18-1 Cilic
Best Wimbledon performance
Federer: Winner (2003, 2004, 2005, 2006, 2007, 2009, 2012)
Cilic: Final (2017*)
The%20Hunger%20Games%3A%20The%20Ballad%20of%20Songbirds%20%26%20Snakes
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%C2%A0Francis%20Lawrence%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%C2%A0%3C%2Fstrong%3ERachel%20Zegler%2C%20Peter%20Dinklage%2C%20Viola%20Davis%2C%20Tom%20Blyth%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E3%2F5%3C%2Fp%3E%0A
MATCH INFO
Tottenham Hotspur 0 Everton 1 (Calvert-Lewin 55')
Man of the Match Allan (Everton)
Pieces of Her
Stars: Toni Collette, Bella Heathcote, David Wenham, Omari Hardwick
Director: Minkie Spiro
Rating:2/5
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
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
Fixtures and results:
Wed, Aug 29:
- Malaysia bt Hong Kong by 3 wickets
- Oman bt Nepal by 7 wickets
- UAE bt Singapore by 215 runs
Thu, Aug 30: UAE v Nepal; Hong Kong v Singapore; Malaysia v Oman
Sat, Sep 1: UAE v Hong Kong; Oman v Singapore; Malaysia v Nepal
Sun, Sep 2: Hong Kong v Oman; Malaysia v UAE; Nepal v Singapore
Tue, Sep 4: Malaysia v Singapore; UAE v Oman; Nepal v Hong Kong
Thu, Sep 6: Final
The Sand Castle
Director: Matty Brown
Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea
Rating: 2.5/5
Trump v Khan
2016: Feud begins after Khan criticised Trump’s proposed Muslim travel ban to US
2017: Trump criticises Khan’s ‘no reason to be alarmed’ response to London Bridge terror attacks
2019: Trump calls Khan a “stone cold loser” before first state visit
2019: Trump tweets about “Khan’s Londonistan”, calling him “a national disgrace”
2022: Khan’s office attributes rise in Islamophobic abuse against the major to hostility stoked during Trump’s presidency
July 2025 During a golfing trip to Scotland, Trump calls Khan “a nasty person”
Sept 2025 Trump blames Khan for London’s “stabbings and the dirt and the filth”.
Dec 2025 Trump suggests migrants got Khan elected, calls him a “horrible, vicious, disgusting mayor”