No one has won the British Open after coming first at Loch Lomond, but there's a first time for everything
Four rounds at Loch Lomond is not exactly the perfect preparation for Turnberry, so Tiger Woods won't have undermined his chances of securing a 15th major title next week by again avoiding the Barclays Scottish Open getting under way this morning.
The two courses are like chalk and cheese and it will be asking a lot from any player to break with tradition by claiming the winner's cheque on Sunday and repeating the feat at the 138th Open Championship seven days later.
Since the Scottish Open arrived on the banks of the Loch in 1996, no one has managed to win it and go on to capture the Claret Jug the following week.
Ernie Else went closest in 2000, eventually finishing joint second at St Andrews, albeit eight shots behind Woods, while four Loch Lomond winners - Gregory Havret, Johan Edfors, Eduardo Romero and Thomas Bjorn - missed the cut at the Open.
But the record books of golf are littered with firsts and one-offs and no one will be holding back over the next four days.
While it bears no resemblance to the Ailsa links at Turnberry, the Loch Lomond layout, fashioned by Tom Weiskopf and Jay Morrish and characterised by oak tree-lined fairways, is still a magnificent test of golf.
As usual it has attracted a top-class field, including 22 of the world's top 50 players and 10 winners of major titles, with Geoff Ogilvy and Camilo Villegas crossing the Atlantic to begin their acclimatisation for the Open.
Lee Westwood, who won at Loch Lomond back in 1998 but finished a lowly 62nd in the Open at Royal Birkdale a week later, could be hitting form at the right time.
He can take heart from his performance in last week's Open de France. Despite losing a play-off to Germany's Martin Kaymer he reminded us that he is still one of Europe's biggest talents.
A Tour newcomer by comparison, Kaymer has now won three times in Europe and looks to have the kind of steely determination and fearless approach that has brought so much success for his inspiration, Bernhard Langer.
He narrowly missed out on a Ryder Cup place last year but seems certain to make the European team in the future. If he can find a hot putting streak and some added consistency he could be a top-10 player.
Kaymer was fighting off Westwood on Sunday while Tiger was struggling to keep out Hunter Mahan to win the AT&T National, the tournament he hosts on the PGA Tour.
The world No 1 promptly gave his prize money to charity, but he will definitely not be in a charitable mood when dealing with his challengers at Turnberry, a course he plays for the first time.
It was interesting to see the way he played last week. There were no big heaves at the ball; instead he looked to be hitting almost every shot with about 80 per cent effort.
It's taken him a while to work out how much better he performs when he swings this way. While the swing is still a work in progress, and to some extent he is covering up the cracks, for now it's good enough to beat the rest most weeks. Whether it will be good enough at Turnberry remains to be seen.
Still some way short of producing his A game, Tiger is the best thinker in golf and this is an asset which can pay rich dividends in the Open Championship.
At Hoylake three years ago he used his driver on one hole only on his way to a third Open title and his second in a row. This kind of strategy can be so effective on links courses, which give players so many options but punish poor decision-making harshly.
Without doubt, Mahan is a player to watch. He impressed me a great deal at the Ryder Cup last year and gave a good account of himself at the recent US Open at Bethpage where he finished in a tie for sixth.
It could have been much better as luck certainly wasn't on his side, particularly when one approach shot hit the flag and rebounded off the green.
He underlined his adaptability by finishing joint sixth in the Open at Carnoustie two years ago and Turnberry will hold no fears for him.
Greg Norman, meanwhile, must be relishing a return to the scene of one of his greatest triumphs more than two decades ago, particularly after his brilliant Open performance at Royal Birkdale last year.
Ignoring his 53 years and a glaring lack of competitive golf recently, the Shark led with nine holes to play before eventually finishing third as Padraig Harrington came through to defend his title.
It was a display which says as much about Norman's ability and character as his memorable performance in 1986 when he won the Open Championship on one of only three times that it has been staged at Turnberry.
His second-round 63 was one of the finest rounds in major tournament history, rivalled only perhaps by Johnny Miller's 63 in the final round of the US Open at Oakmont in 1973.
The conditions at Turnberry that week were some of the toughest I experienced as a player. It was cold, wet, windy and the rough was severe.
In the first round no player broke 70. On the second day I played really well to shoot a level par 70 and was amazed to find that Norman, playing four groups behind, had covered the course in such conditions in seven shots less.
Ian Poulter, who played superbly to climb above Norman and finish second behind Harrington 12 months ago, will also be eager to arrive at Turnberry after warming up nicely with a third place finish in France.
And no one would worry less about his Open Championship prospects should he win at Loch Lomond.
(Former Tour player Philip Parkin is a member of the BBC TV commentary team for the Barclays Scottish Open and the Open Championship)
pparkin@thenational.ae
The story in numbers
18
This is how many recognised sects Lebanon is home to, along with about four million citizens
450,000
More than this many Palestinian refugees are registered with UNRWA in Lebanon, with about 45 per cent of them living in the country’s 12 refugee camps
1.5 million
There are just under 1 million Syrian refugees registered with the UN, although the government puts the figure upwards of 1.5m
73
The percentage of stateless people in Lebanon, who are not of Palestinian origin, born to a Lebanese mother, according to a 2012-2013 study by human rights organisation Frontiers Ruwad Association
18,000
The number of marriages recorded between Lebanese women and foreigners between the years 1995 and 2008, according to a 2009 study backed by the UN Development Programme
77,400
The number of people believed to be affected by the current nationality law, according to the 2009 UN study
4,926
This is how many Lebanese-Palestinian households there were in Lebanon in 2016, according to a census by the Lebanese-Palestinian dialogue committee
'The Batman'
Stars:Robert Pattinson
Director:Matt Reeves
Rating: 5/5
Pharaoh's curse
British aristocrat Lord Carnarvon, who funded the expedition to find the Tutankhamun tomb, died in a Cairo hotel four months after the crypt was opened.
He had been in poor health for many years after a car crash, and a mosquito bite made worse by a shaving cut led to blood poisoning and pneumonia.
Reports at the time said Lord Carnarvon suffered from “pain as the inflammation affected the nasal passages and eyes”.
Decades later, scientists contended he had died of aspergillosis after inhaling spores of the fungus aspergillus in the tomb, which can lie dormant for months. The fact several others who entered were also found dead withiin a short time led to the myth of the curse.
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
UAE currency: the story behind the money in your pockets
The Sheikh Zayed Future Energy Prize
This year’s winners of the US$4 million Sheikh Zayed Future Energy Prize will be recognised and rewarded in Abu Dhabi on January 15 as part of Abu Dhabi Sustainable Week, which runs in the capital from January 13 to 20.
From solutions to life-changing technologies, the aim is to discover innovative breakthroughs to create a new and sustainable energy future.
Thor: Ragnarok
Dir: Taika Waititi
Starring: Chris Hemsworth, Tom Hiddleston, Cate Blanchett, Jeff Goldblum, Mark Ruffalo, Tessa Thompson
Four stars
RESULTS
2pm: Handicap (PA) Dh40,000 (Dirt) 1,000m
Winner: AF Mozhell, Saif Al Balushi (jockey), Khalifa Al Neyadi (trainer)
2.30pm: Maiden (PA) Dh40,000 (D) 2,000m
Winner: Majdi, Szczepan Mazur, Abdallah Al Hammadi.
3pm: Handicap (PA) Dh40,000 (D) 1,700m
Winner: AF Athabeh, Tadhg O’Shea, Ernst Oertel.
3.30pm: Handicap (PA) Dh40,000 (D) 1,700m
Winner: AF Eshaar, Bernardo Pinheiro, Khalifa Al Neyadi
4pm: Gulf Cup presented by Longines Prestige (PA) Dh150,000 (D) 1,700m
Winner: Al Roba’a Al Khali, Al Moatasem Al Balushi, Younis Al Kalbani
4.30pm: Handicap (TB) Dh40,000 (D) 1,200m
Winner: Apolo Kid, Antonio Fresu, Musabah Al Muahiri
Jawan
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Zayed Sustainability Prize
The five pillars of Islam
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
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
Who is Mohammed Al Halbousi?
The new speaker of Iraq’s parliament Mohammed Al Halbousi is the youngest person ever to serve in the role.
The 37-year-old was born in Al Garmah in Anbar and studied civil engineering in Baghdad before going into business. His development company Al Hadeed undertook reconstruction contracts rebuilding parts of Fallujah’s infrastructure.
He entered parliament in 2014 and served as a member of the human rights and finance committees until 2017. In August last year he was appointed governor of Anbar, a role in which he has struggled to secure funding to provide services in the war-damaged province and to secure the withdrawal of Shia militias. He relinquished the post when he was sworn in as a member of parliament on September 3.
He is a member of the Al Hal Sunni-based political party and the Sunni-led Coalition of Iraqi Forces, which is Iraq’s largest Sunni alliance with 37 seats from the May 12 election.
He maintains good relations with former Prime Minister Nouri Al Maliki’s State of Law Coaliton, Hadi Al Amiri’s Badr Organisation and Iranian officials.
Tenet
Director: Christopher Nolan
Stars: John David Washington, Robert Pattinson, Elizabeth Debicki, Dimple Kapadia, Michael Caine, Kenneth Branagh
Rating: 5/5
Asia Cup 2018 final
Who: India v Bangladesh
When: Friday, 3.30pm, Dubai International Stadium
Watch: Live on OSN Cricket HD
Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
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)
On Instagram: @WithHopeUAE
Although social media can be harmful to our mental health, paradoxically, one of the antidotes comes with the many social-media accounts devoted to normalising mental-health struggles. With Hope UAE is one of them.
The group, which has about 3,600 followers, was started three years ago by five Emirati women to address the stigma surrounding the subject. Via Instagram, the group recently began featuring personal accounts by Emiratis. The posts are written under the hashtag #mymindmatters, along with a black-and-white photo of the subject holding the group’s signature red balloon.
“Depression is ugly,” says one of the users, Amani. “It paints everything around me and everything in me.”
Saaed, meanwhile, faces the daunting task of caring for four family members with psychological disorders. “I’ve had no support and no resources here to help me,” he says. “It has been, and still is, a one-man battle against the demons of fractured minds.”
In addition to With Hope UAE’s frank social-media presence, the group holds talks and workshops in Dubai. “Change takes time,” Reem Al Ali, vice chairman and a founding member of With Hope UAE, told The National earlier this year. “It won’t happen overnight, and it will take persistent and passionate people to bring about this change.”
GOLF’S RAHMBO
- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
- 5th player in last 30 years to win 3 European Tour and 2 PGA Tour titles before age 24 (Woods, Garcia, McIlroy, Spieth)
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 alternatives
• Founded in 2014, Telr is a payment aggregator and gateway with an office in Silicon Oasis. It’s e-commerce entry plan costs Dh349 monthly (plus VAT). QR codes direct customers to an online payment page and merchants can generate payments through messaging apps.
• Business Bay’s Pallapay claims 40,000-plus active merchants who can invoice customers and receive payment by card. Fees range from 1.99 per cent plus Dh1 per transaction depending on payment method and location, such as online or via UAE mobile.
• Tap started in May 2013 in Kuwait, allowing Middle East businesses to bill, accept, receive and make payments online “easier, faster and smoother” via goSell and goCollect. It supports more than 10,000 merchants. Monthly fees range from US$65-100, plus card charges of 2.75-3.75 per cent and Dh1.2 per sale.
• 2checkout’s “all-in-one payment gateway and merchant account” accepts payments in 200-plus markets for 2.4-3.9 per cent, plus a Dh1.2-Dh1.8 currency conversion charge. The US provider processes online shop and mobile transactions and has 17,000-plus active digital commerce users.
• PayPal is probably the best-known online goods payment method - usually used for eBay purchases - but can be used to receive funds, providing everyone’s signed up. Costs from 2.9 per cent plus Dh1.2 per transaction.
'The%20Alchemist's%20Euphoria'
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Brief scores:
England: 290 & 346
Sri Lanka: 336 & 243
UAE currency: the story behind the money in your pockets
Wicked: For Good
Director: Jon M Chu
Starring: Ariana Grande, Cynthia Erivo, Jonathan Bailey, Jeff Goldblum, Michelle Yeoh, Ethan Slater
Rating: 4/5
SPEC%20SHEET%3A%20APPLE%20M3%20MACBOOK%20AIR%20(13%22)
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