Abu Dhabi’s second meeting of the season on Thursday opens a UAE racing weekend three fixtures.
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The capital’s mixed six-race meeting is followed by Al Ain and Jebel Ali’s all-thoroughbred cards.
The first two meetings consist of 11 races for the Purebred Arabians and a prize each for the thoroughbreds.
The highlight of the six-race mixed card in Abu Dhabi is the concluding handicap for thoroughbreds run over the 2,200-metre distance that has drawn 11 runners.
Bhupat Seemar, Ismail Mohammed, and Ahmad bin Harmash have two entries each while Doug Watson saddles Shadwell’s Al Qaqaa, the mount of the owner’s retained jockey Dane O’Neill.
Al Qaqaa was a distant third in the 1,900m handicap on dirt at Meydan, on his seasonal reappearance two weeks ago. He may well have needed that first run for 307 days, although he did win first time out last year, over 2,000m on the equivalent Meydan card 12 months earlier.
His other career victory, in Britain when trained by William Haggas, was on turf over 2,400m at Newmarket and he was third on his sole previous visit to Abu Dhabi, then second at Meydan, in his two outings on grass in the UAE.
Watson’s charge is joint-top weight alongside the Mohammed-trained Celestial Spheres, who is seeking a third consecutive victory having finished last season in great form with a pair of 2,400m handicap victories here in the capital.
Mohammed has booked promising apprentice Conor Planas to take a valuable 3kgs of his back and the trainer also saddles Ahesta Bero, to be ridden by Jose de Silva.
Seemar is represented by Poster Paint, who has the benefit of a run this season and is the choice of stable jockey Tadhg O’Shea, and seasonal debutant Bosphorus who will have the assistance of Pat Cosgrave.
Bin Harmash also saddles two with Light Beam, to be partnered by Saif Al Balushi, seemingly overlooked by Ray Dawson, in favour of Gareth.
Global state-owned investor ranking by size
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Singapore
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EA Sports FC 24
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PAKISTAN v SRI LANKA
Twenty20 International series
Thu Oct 26, 1st T20I, Abu Dhabi
Fri Oct 27, 2nd T20I, Abu Dhabi
Sun Oct 29, 3rd T20I, Lahore
Tickets are available at www.q-tickets.com
SAUDI RESULTS
Team Team Pederson (-40), Team Kyriacou (-39), Team De Roey (-39), Team Mehmet (-37), Team Pace (-36), Team Dimmock (-33)
Individual E. Pederson (-14), S. Kyriacou (-12), A van Dam (-12), L. Galmes (-12), C. Hull (-9), E. Givens (-8),
G. Hall (-8), Ursula Wikstrom (-7), Johanna Gustavsson (-7)
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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
Monday's results
- UAE beat Bahrain by 51 runs
- Qatar beat Maldives by 44 runs
- Saudi Arabia beat Kuwait by seven wickets
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