Tadhg O’Shea steers AF Alajaj to victory to bring up his 600th winner in the UAE at Abu Dhabi’s final meeting of the season. Courtesy ERA
Tadhg O’Shea steers AF Alajaj to victory to bring up his 600th winner in the UAE at Abu Dhabi’s final meeting of the season. Courtesy ERA
Tadhg O’Shea steers AF Alajaj to victory to bring up his 600th winner in the UAE at Abu Dhabi’s final meeting of the season. Courtesy ERA
Tadhg O’Shea steers AF Alajaj to victory to bring up his 600th winner in the UAE at Abu Dhabi’s final meeting of the season. Courtesy ERA

Tadhg O’Shea becomes first jockey to reach 600 UAE wins after double in Abu Dhabi


Amith Passela
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Tadhg O’Shea reached another milestone as the first jockey to ride 600 winners in the UAE after claiming a double in Abu Dhabi’s final meeting of the season on Sunday.

The Irishman, in the silks of Khalid Khalifa Al Naboodah, won the first two prizes in the six-race card. He made all on AF Asham to take the opener and returned to the winner’s enclosure half an hour later on AF Alajaj, both trained by Ernst Oertel.

The two winners took O’Shea’s season tally to 47 winners, 19 more than his closest challenger Antonio Fresu, leaving the Irishman virtually assured of a ninth UAE jockey’s championship title.

“I always said I have a lot of people to thank for all this, particularly my boss Al Naboodah, and then Ernst and his team for the huge, huge team effort,” O’Shea said of his milestone.

“I am very fortunate indeed to ride for two powerful stables, the Purebred Arabians for Ernst and the thoroughbreds for Satish Seemar in the past few years.”

The double also took Oertel’s tally to 38 for the season to join Doug Watson in the UAE trainer’s championship race, which appears to be going to the wire with two meetings left at Meydan and Al Ain.

The big prize on the night went to Abdallah Al Hammadi’s Ottoman, who made all under Richard Mullen in the Group 3 Arabian Triple Crown to win ahead of Eric Lemartinel’s Mujeeb.

“He’s a lovely young horse and always given his best,” Al Hammadi said of the four-year-old Valiant Boy colt.

“He has run beyond our expectations and tonight he showed real character to make all and win. He won the Triple Crown Round-2 and prior to that was fourth behind stable companion Hameem, in which Mujeeb finished second.

“That only goes to prove he has progressed after every run. I think he’ll come stronger from this experience next season.”

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

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Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en

THE BIO

Bio Box

Role Model: Sheikh Zayed, God bless his soul

Favorite book: Zayed Biography of the leader

Favorite quote: To be or not to be, that is the question, from William Shakespeare's Hamlet

Favorite food: seafood

Favorite place to travel: Lebanon

Favorite movie: Braveheart

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  • Donald Trump - hand-bound leather book with Declaration of Independence
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