Shot selection is Mickelson's weakness and when the heat is on he often gets it wrong.
Shot selection is Mickelson's weakness and when the heat is on he often gets it wrong.
Shot selection is Mickelson's weakness and when the heat is on he often gets it wrong.
Shot selection is Mickelson's weakness and when the heat is on he often gets it wrong.

The long and short of it


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He may start as favorite to win the US PGA Championship at Oakland Hills, but Phil Mickelson must stop making bad decisions if he's going to cash in on his great talent. In terms of pure ability, he's pretty close to Tiger Woods. Ever since he was a teenager he's shown that he has unbelievable talent. But at times he makes strange decisions, and can be too aggressive, allowing his driver to get him into trouble.

He's one of the best iron players in the world, and has one of the best short games. If he gets the ball into play off the tee, he's very difficult to beat. When he's under pressure, though, he often loses his drives to the left because he doesn't release the club. In the 2004 Ryder Cup at Oakland Hills, he and Tiger were level with Lee Westwood and Daren Clarke with one hole to play in the afternoon foursomes.

Mickelson pushed his drive 40 yards left of the fairway. The ball finished next to fence on the out of bounds line, and Tiger had to declare the ball unplayable, take a drop, and a penalty stroke. The match was lost. In the 2006 US Open at Winged Foot, another drive slashed way to the left on the 18th saw him let the title slip away to Geoff Ogilvy. Since he started working with Butch Harmon, he's been trying to control his aggression, but at the US Open earlier in the year he made another of his bad decisions. He made up his mind that week to go with his three wood off the tee, but he did it on a course which was the longest used for a major championship.

He definitely should hit the three wood more often, but this was an example of where he needed the driver. It was the wrong strategy for that course. Making the wrong choices, and sometimes not playing the right shot - these are the things that separate Mickelson from Tiger. Skill-wise, they're very similar. But in terms of decision making and handling pressure, they're on different planets. There will be a lot of extra pressure at Oakland Hills, which is a great course with flowing fairways and testing greens, and I wonder whether Mickelson can handle it.

There's no question about his ability, but shot selection is his weakness. Using the driver is fine when he's not feeling pressure and his swing is free flowing, but when the heat is on he often gets it wrong, and I wonder whether he accepts and acknowledges this, or whether he's in denial. That's the big question. With Tiger missing, hopes of a US win could lie between Mickelson, Jim Furyk, Stuart Cink, Steve Stricker, and Kenny Perry, who's been playing well. But after that, it's hard to see a potential American winner.

It's not the same as it used to be, when you would look at the top 25 players, and 20 of them would be Americans. It would be nice to see one of the younger Americans coming through, particularly Sean O'Hair, who has great potential, and Anthony Kim, who is being tipped to challenge Tiger. Of the Europeans, Lee Westwood may be ready to make his big breakthrough. He missed out on the US Open play-off by a shot, and he just lost out by a shot to Vijay Singh in the Bridgestone Invitational at Firestone on Sunday.

Going so close in those two huge events may convince him he has what it takes to win a major. He's one of the best drivers of a golf ball I've ever seen, his iron play is very good and his putting can be great, although it can also be average at times. If he can get that right this week, he could win. He's been a great player for a long time, but I question whether he really believed he could capture a major until now.

It's tough to count out Ernie Els, a man with almost unlimited ability. When he won the Honda Classic earlier in the year he was swinging terribly and didn't really know where the ball was going. But he still managed to win a PGA Tour event. That shows how talented he is. Working with Butch Harmon has made his swing a lot more solid. It's now a little shorter, a bit wider, and when he comes into the ball, he's not leaving the club behind himself any more.

He's getting better each week, but it will be interesting to see whether he has the confidence in his swing to win a major, or whether some of the old faults will return. I watched him at the Scottish Open and didn't like his putting stroke. It was better at Firestone last week, but can still improve. A lot of people would like Sergio Garcia to win this week He's a got just as many shots in his bag as Tiger, and is never afraid to play whatever shot is required at the right time - one of the few players with the ability to do that in a major.

@Email:sports@thenational.ae

Dhadak

Director: Shashank Khaitan

Starring: Janhvi Kapoor, Ishaan Khattar, Ashutosh Rana

Stars: 3

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

Brief scores:

Barcelona 3

Pique 38', Messi 51 (pen), Suarez 82'

Rayo Vallecano 1

De Tomas Gomez 24'

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UAE currency: the story behind the money in your pockets
Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

Price: From Dh126,000

Available: Now

Predictions

Predicted winners for final round of games before play-offs:

  • Friday: Delhi v Chennai - Chennai
  • Saturday: Rajasthan v Bangalore - Bangalore
  • Saturday: Hyderabad v Kolkata - Hyderabad
  • Sunday: Delhi v Mumbai - Mumbai
  • Sunday - Chennai v Punjab - Chennai

Final top-four (who will make play-offs): Chennai, Hyderabad, Mumbai and Bangalore

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

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

Set-jetting on the Emerald Isle

Other shows filmed in Ireland include: Vikings (County Wicklow), The Fall (Belfast), Line of Duty (Belfast), Penny Dreadful (Dublin), Ripper Street (Dublin), Krypton (Belfast)

MATCH INFO

Azerbaijan 0

Wales 2 (Moore 10', Wilson 34')

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SERIE A FIXTURES

Friday Sassuolo v Benevento (Kick-off 11.45pm)

Saturday Crotone v Spezia (6pm), Torino v Udinese (9pm), Lazio v Verona (11.45pm)

Sunday Cagliari v Inter Milan (3.30pm), Atalanta v Fiorentina (6pm), Napoli v Sampdoria (6pm), Bologna v Roma (6pm), Genoa v Juventus (9pm), AC Milan v Parma (11.45pm)

Everton 1 Stoke City 0
Everton (Rooney 45 1')
Man of the Match Phil Jagielka (Everton)

MATCH INFO

Uefa Champions League semi-finals, first leg
Liverpool v Roma

When: April 24, 10.45pm kick-off (UAE)
Where: Anfield, Liverpool
Live: BeIN Sports HD
Second leg: May 2, Stadio Olimpico, Rome

Tips to avoid getting scammed

1) Beware of cheques presented late on Thursday

2) Visit an RTA centre to change registration only after receiving payment

3) Be aware of people asking to test drive the car alone

4) Try not to close the sale at night

5) Don't be rushed into a sale 

6) Call 901 if you see any suspicious behaviour

ESSENTIALS

The flights

Emirates flies direct from Dubai to Rio de Janeiro from Dh7,000 return including taxes. Avianca fliles from Rio to Cusco via Lima from $399 (Dhxx) return including taxes. 

The trip

From US$1,830 per deluxe cabin, twin share, for the one-night Spirit of the Water itinerary and US$4,630 per deluxe cabin for the Peruvian Highlands itinerary, inclusive of meals, and beverages. Surcharges apply for some excursions.

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The specs: 2018 Ducati SuperSport S

Price, base / as tested: Dh74,900 / Dh85,900

Engine: 937cc

Transmission: Six-speed gearbox

Power: 110hp @ 9,000rpm

Torque: 93Nm @ 6,500rpm

Fuel economy, combined: 5.9L / 100km

ESSENTIALS

The flights 
Emirates, Etihad and Swiss fly direct from the UAE to Zurich from Dh2,855 return, including taxes.
 

The chalet
Chalet N is currently open in winter only, between now and April 21. During the ski season, starting on December 11, a week’s rental costs from €210,000 (Dh898,431) per week for the whole property, which has 22 beds in total, across six suites, three double rooms and a children’s suite. The price includes all scheduled meals, a week’s ski pass, Wi-Fi, parking, transfers between Munich, Innsbruck or Zurich airports and one 50-minute massage per person. Private ski lessons cost from €360 (Dh1,541) per day. Halal food is available on request.

Monster

Directed by: Anthony Mandler

Starring: Kelvin Harrison Jr., John David Washington 

3/5

 

Frankenstein in Baghdad
Ahmed Saadawi
​​​​​​​Penguin Press

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