• Kyle Lowry of the Toronto Raptors slips on the court as Robert Covington #33 of the Philadelphia 76ers defends during the second half of an NBA game at the Air Canada Centre on April 12, 2016 in Toronto, Ontario, Canada. (Vaughn Ridley/Getty Images/AFP)
    Kyle Lowry of the Toronto Raptors slips on the court as Robert Covington #33 of the Philadelphia 76ers defends during the second half of an NBA game at the Air Canada Centre on April 12, 2016 in Toronto, Ontario, Canada. (Vaughn Ridley/Getty Images/AFP)
  • Kemba Walker #15 of the Charlotte Hornets handles the ball against Isaiah Thomas #4 of the Boston Celtics in the first half at TD Garden on April 11, 2016 in Boston, Massachusetts. (Mike Lawrie/Getty Images/AFP)
    Kemba Walker #15 of the Charlotte Hornets handles the ball against Isaiah Thomas #4 of the Boston Celtics in the first half at TD Garden on April 11, 2016 in Boston, Massachusetts. (Mike Lawrie/Getty Images/AFP)
  • Atlanta Hawks forwards Thabo Sefolosha (25) and Paul Millsap (4) guard Demar Derozan. (Dale Zanine/USA TODAY Sports)
    Atlanta Hawks forwards Thabo Sefolosha (25) and Paul Millsap (4) guard Demar Derozan. (Dale Zanine/USA TODAY Sports)

NBA Playoffs first round preview, predictions: LeBron James defends Eastern Conference crown again


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Click through for previews, analysis and predictions for the Eastern Conference’s first-round play-off games.

• More NBA: MVP, All-NBA picks | Rookie of the Year | Coach of the Year | Sixth Man

First round schedule, UAE times

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CLEVELAND CAVALIERS V DETROIT PISTONS

• Regular season head-to-head Detroit won 3 of 4

• LeBron James’ playground is the Eastern Conference play-offs. All four of his Miami Heat teams made the Finals, and he’s taken Cleveland there virtually on his own twice in his career. He’s won five straight Eastern Conference championships, and his Cavaliers are the favourites to make it a sixth as the East’s top seed.

Detroit actually had the better of their Central Division rivals in the regular season, winning three of four. But that’s not a true measure of the disparity between the teams. The third of those wins came in the regular-season finale, when both teams sat their starters to avoid injuries. Detroit barely won a battle of backups in overtime. The other two Detroit wins were impressive, even once holding James to 12 points. But Play-off LeBron is a different animal altogether.

If the Pistons have an edge, it’s in coaching. Stan Van Gundy has turned Detroit into a respectable club in only two years, building something resembling his Dwight Howard-Orlando days around stud centre Andre Drummond. Cleveland, meanwhile, has the inexperienced Tyronn Lue, who replaced David Blatt mid-season Fun fact: Both Lue and Blatt coached 41 games. Blatt went 30-11 before being fired, and Lue has gone 27-14 since.

Pistons point guard Reggie Jackson, their best play-maker, is banged up, and is questionable for Game 1. That’s not ideal when it comes to chasing around Kyrie Irving. Detroit might steal a game when the series shifts to Detroit, and will frustrate Cleveland at times by being physical and scoring off the bench. But their nice season will come to an early end at the hands of Play-off LeBron.

• Prediction Cavaliers in 5

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TORONTO RAPTORS V INDIANA PACERS

• Regular season head-to-head Toronto won 3 of 4

• This is already the most successful season in Toronto history, with a franchise-record 53 wins and a No. 2 seed. How history will remember this team, though, all comes down to their post-season performance, which the past couple of seasons has been poor – they haven’t advanced past the first round, including an embarrassing sweep at the hands of Washington last season.

The good news is that this year’s defence is much better. Head coach Dwane Casey has taken Toronto from 25th in defensive rating to 11th this year. Combined with the No. 5 offence and a much better bench and wing depth than last year, this year’s Raptors are arguably the most well-rounded team in the East.

Indiana is here because of their No. 3 defence, but other than Paul George (23.1 points per game) they struggle to score. The Pacers finished the season strong, winning 6 of their last 7, but that was mostly against the drudges of the East. Even with a top 3 defence, facing a backcourt of Kyle Lowry and Demar Derozan is a tough assignment. This will be the year the Raptors get past the first round, and they’re a legitimate threat to make the Finals.

• Prediction Raptors in 5

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MIAMI HEAT V CHARLOTTE HORNETS

Regular season head-to-head Each team won twice

If anyone, anywhere cared about NBA division titles, the Southeast this year was one of the most exciting races ever. Miami, Atlanta and Charlotte all went 48-34. Miami is technically the division champion with tie-breakers factored in, but all they really have to show for that is home-court advantage in the first round against a team that won just as many games. The Heat and Hornets even split the four-game season series. This is probably the most evenly matched first-round series.

Miami – a team dotted with future Hall of Famers – was expected to be here. Charlotte, on the other hand, is one of the most surprising teams in the whole league. Head coach Steve Clifford has turned the Hornets into a lethal three-point-shooting team (4th in makes, 8th in percentage). They’re a great defensive rebounding team, too, with Al Jefferson often anchoring two 3-and-D wings in Nicolas Batum and Marvin Williams that fight for every loose ball. And they had the fewest turnovers of any team. There are no easy possessions against the Hornets.

Everything has come together for this group of players. At the fore of that, though, is Kemba Walker, who in his fifth season has finally become the plus-offensive player he was always supposed to be.

But is it enough to beat Miami? Dwanye Wade obviously isn’t what he was, but is one of the best play-off performers in league history and can still drop 30 any night. Joe Johnson was added late in the year and has been a fantastic offensive supplement, and has had many play-off battles. Nobody knows if Hassan Whiteside is actually good, but his numbers are eye-popping. Josh Richardson and Justise Winslow have been as good as a team could hope for two rookies. They’re really deep, with a lot of play-off experience.

That last point is why I think they’ll win the series, but Charlotte is going to give them fits along the way.

• Prediction Miami in 7

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ATLANTA HAWKS V BOSTON CELTICS

• Regular season head-to-head Atlanta won 3 of 4

This might not be the same Hawks team that won 60 games last year, and the No. 4 seed is a marked step down for them. But Atlanta did manage to earn home-court in the first round against a team they played extremely well, winning three of four regular season games against the Celtics.

Boston plays the same way as Atlanta — defence first, with a motion-based, pass-heavy offence. The Celtics just don’t have the same level of talent Atlanta does. Boston coach Brad Stevens is a wunderkind who deserves praise for getting something out of a young group with no true blue-chip players. And Isaiah Thomas (22.2 PPG) would give any team fits, especially those with slower point guards.

The Atlanta Hawks do not have slow point guards. Jeff Teague and Dennis Schroder are as athletic a duo as the league has to offer, and can follow Thomas around for all 48 minutes between them if need be. On the other end, Thomas will either have to guard one of Teague or Shroder, or give way those duties to Avery Bradley while instead chasing Kyle Korver around screen after screen. Thomas will have his work cut out for him all series.

Boston had a nice year, but Atlanta had their number. It’s just a bad matchup for the Celtics, especially down low, where Al Horford and Paul Milsap are the best 1-2 frontcourt in the NBA. They’re a poor rebounding team, but they’re elite at forcing turnovers.

It’s a matchup of two of the top four defences. Atlanta had the stingiest unit in the NBA post-All-Star break, and their three-point shooters finally started hitting down the stretch, which shows their relatively average offensive rankings might be lower than the true story. This is the ninth straight postseason for Atlanta, and that experience will win out in the end.

• Prediction Hawks in 6

Scoreline:

Everton 4

Richarlison 13'), Sigurdsson 28', ​​​​​​​Digne 56', Walcott 64'

Manchester United 0

Man of the match: Gylfi Sigurdsson (Everton)

UAE currency: the story behind the money in your pockets
'Moonshot'

Director: Chris Winterbauer

Stars: Lana Condor and Cole Sprouse 

Rating: 3/5

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E2.3-litre%20turbo%204-cyl%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E10-speed%20auto%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E298hp%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E452Nm%3Cbr%3E%3Cstrong%3ETowing%20capacity%3A%20%3C%2Fstrong%3E3.4-tonne%3Cbr%3E%3Cstrong%3EPayload%3A%20%3C%2Fstrong%3E4WD%20%E2%80%93%20776kg%3B%20Rear-wheel%20drive%20819kg%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EPrice%3A%20Dh138%2C945%20(XLT)%20Dh193%2C095%20(Wildtrak)%3Cbr%3E%3Cstrong%3EDelivery%3A%3C%2Fstrong%3E%20from%20August%3C%2Fp%3E%0A
Donating your hair

    •    Your hair should be least 30 cms long, as some of the hair is lost during manufacturing of the wigs.
    •    Clean, dry hair in good condition (no split ends) from any gender, and of any natural colour, is required.
    •    Straight, wavy, curly, permed or chemically straightened is permitted.
    •    Dyed hair must be of a natural colour
 

 

Company%20profile
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SPEC%20SHEET%3A%20APPLE%20M3%20MACBOOK%20AIR%20(13%22)
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The 12 Syrian entities delisted by UK 

Ministry of Interior
Ministry of Defence
General Intelligence Directorate
Air Force Intelligence Agency
Political Security Directorate
Syrian National Security Bureau
Military Intelligence Directorate
Army Supply Bureau
General Organisation of Radio and TV
Al Watan newspaper
Cham Press TV
Sama TV

GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

Gulf Under 19s final

Dubai College A 50-12 Dubai College B

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative 

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

Imperial%20Island%3A%20A%20History%20of%20Empire%20in%20Modern%20Britain
%3Cp%3EAuthor%3A%20Charlotte%20Lydia%20Riley%3Cbr%3EPublisher%3A%20Bodley%20Head%3Cbr%3EPages%3A%20384%3C%2Fp%3E%0A
The specs
Engine: Long-range single or dual motor with 200kW or 400kW battery
Power: 268bhp / 536bhp
Torque: 343Nm / 686Nm
Transmission: Single-speed automatic
Max touring range: 620km / 590km
Price: From Dh250,000 (estimated)
On sale: Later this year