YORK, ENGLAND // Shea Shea and Sole Power were separated by the smallest margin in their five meetings this year but both were beaten to the prize by Jwala, who produced a huge upset in the Nunthorpe Stakes here on Friday.
Shea Shea led his long-standing rival 3-1 going into the Group 1 contest, and a photo-finish was required to separate them, but once again the Al Quoz sprint winner prevailed by a nose, in second.
Shea Shea looked to come with a late run under Frankie Dettori down the outside of the field and was pressed all the way by Johnny Murtagh, who had been slipstreaming on Sole Power.
Neither horse operates on soft going, however, and after 20 millimetres of rain had lashed the Knavesmire overnight it was left to Jwala to follow in the hoof prints of 2012 winner Ortensia and Margot Did, the 2011 winner, to score one for the fillies.
"He was battling to get out of it and really quicken with the turn of foot he has," Mike de Kock, the trainer, said of Shea Shea's run. "It is not an excuse as he's run well for second.
"He's held his form with Sole Power. There is never much between them."
The first three home could meet again in France in the Group 1 Prix l'Abbaye de Longchamp, even though the Paris track can get extremely wet on the first Sunday in October.
"The track would suit as it is a flat five furlongs, but it can get soft there," De Kock said. "There is only one Abbaye, though, so if we get there we'll run."
Jwala is trained just outside Newmarket by Robert Cowell, who is a regular visitor to the Dubai World Cup Carnival. But he ruled out a trip to Meydan with the four-year-old filly.
"She will be retired after Paris," he said. "The result was not a surprise to me as she's very uncomplicated and has a good turn of foot.
"I thought she was a Group filly as a three-year-old. We've had no winners for four or five weeks until this week, so it's been a bit of a relief."
Godolphin dominated the under card with a treble for Saeed bin Suroor and Silvestre De Sousa.
The duo's successes began with Ahzeemah, who held off the determined challenge of Simenon in a riveting battle to land the Group 2 Lonsdale Cup, and then followed up with fellow Carnival runner City Style, who took the Group 3 Strensall Stakes.
The trainer and jockey struck again when Golden Town took the maiden over seven furlongs.
Azheemah is being considered for the Melbourne Cup, a race Godolphin has never won. Bin Suroor and Godolphin's racing manager, Simon Crisford, have a month to work out their options before horses must enter quarantine.
Godolphin also has Royal Empire pencilled in for the race at Flemington Racecourse on November 5, and both may have one more run before getting on the plane.
"I don't think we have ever had a horse that tries as hard as he does," Crisford said of Ahzeemah. "You know when he gets engaged in a head to head you'll get your money's worth.
"We love the Emirates Melbourne Cup as it is one of the events of the year and hopefully he will get enough weight to get in the race."
If not, Crisford said, Ahzeemah could be steered towards the stayers race on British Champion's Day in October.
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WHAT IS A BLACK HOLE?
1. Black holes are objects whose gravity is so strong not even light can escape their pull
2. They can be created when massive stars collapse under their own weight
3. Large black holes can also be formed when smaller ones collide and merge
4. The biggest black holes lurk at the centre of many galaxies, including our own
5. Astronomers believe that when the universe was very young, black holes affected how galaxies formed
Key findings of Jenkins report
- Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
- Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
- Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
- Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
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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)
RESULT
Deportivo La Coruna 2 Barcelona 4
Deportivo: Perez (39'), Colak (63')
Barcelona: Coutinho (6'), Messi (37', 81', 84')
MATCH INFO
West Ham United 2 (Antonio 73', Ogbonna 90 5')
Tottenham Hotspur 3 (Son 36', Moura 42', Kane 49')
Emergency
Director: Kangana Ranaut
Stars: Kangana Ranaut, Anupam Kher, Shreyas Talpade, Milind Soman, Mahima Chaudhry
Rating: 2/5
THE 12 BREAKAWAY CLUBS
England
Arsenal, Chelsea, Liverpool, Manchester City, Manchester United, Tottenham Hotspur
Italy
AC Milan, Inter Milan, Juventus
Spain
Atletico Madrid, Barcelona, Real Madrid
LIGUE 1 FIXTURES
All times UAE ( 4 GMT)
Friday
Nice v Angers (9pm)
Lille v Monaco (10.45pm)
Saturday
Montpellier v Paris Saint-Germain (7pm)
Bordeaux v Guingamp (10pm)
Caen v Amiens (10pm)
Lyon v Dijon (10pm)
Metz v Troyes (10pm)
Sunday
Saint-Etienne v Rennes (5pm)
Strasbourg v Nantes (7pm)
Marseille v Toulouse (11pm)
'Project Power'
Stars: Jamie Foxx, Joseph Gordon-Levitt, Dominique Fishback
Director: Henry Joost and Ariel Schulman
Rating: 3.5/5
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
Brief scores:
Toss: Sindhis, elected to field first
Kerala Knights 103-7 (10 ov)
Parnell 59 not out; Tambe 5-15
Sindhis 104-1 (7.4 ov)
Watson 50 not out, Devcich 49