Beth Shriever wins women’s Olympic gold and Kye Whyte secures men’s silver in BMX racing

Beth Shriever won BMX racing Olympic gold minutes after Great Britain teammate Kye Whyte secured silver in the men’s event.

Shriever had looked the class of the field in qualifying and delivered in the final.

She led from the first bend, holding off a late charge from defending champion Mariana Pajon of Colombia down the final straight.

Shriever, 22, needed crowdfunding to be able to go to Japan but she was lifted into the air by Whyte as the pair celebrated their historic achievements in Tokyo.

"I’m in shock. To even be here is an achievement in itself," Shriever told BBC. "To make the final is an achievement in itself. To win a medal – honestly I’m so over the moon. It just means so much.

"I’m so grateful for the support. Everyone waking up at home. I’m just overwhelmed."

Former teaching assistant Shriever paid tribute to British Cycling and coach Stephen Park after claiming gold.

She said: “I was working part-time and training on the side as well. I never thought I’d even be here so to have British Cycling believe in me and give me the opportunity to be a full-time athlete and see my potential I’m so grateful for.

“Without them I wouldn’t be in the position I am today. I’ve been able to train every day and had a great support group, my family and friends around me. I wouldn’t be here if I wasn’t doing this full-time in training.

“I was a teaching assistant at a primary school back in Essex working with three and four year olds. I was doing that for two years and then Sparky saw my potential at British Cycling, got me on there and I’m now at Manchester full-time.”

Former Oasis frontman Liam Gallagher paid tribute to the new Olympic champion, posting on Twitter: “Bethany Shriever what a ledge well done LG x”.

Shriever’s gold came just moments after Whyte had broken Britain’s BMX medal duck in the men’s event.

The 21-year-old from Peckham had shown great pace in qualifying but, as in Thursday’s heats, found himself needing to recover from slow starts in all but the final run.

But come the medal race he had no such issues as he made it in to the first corner in second place behind Kimmann.

The two crossed the line with a healthy margin after a late crash for Frenchman Romain Mahieu split the field, with Colombian Carlos Ramirez Yepes taking bronze.

“With the way I was riding today, I was obviously catching people but I thought I would have to do the same in the final and it’s very tiring,” Whyte said.

“I just came out of the gate, and I didn’t expect it but in the back of my head I kept telling myself I was going to get a medal.

“I didn’t deserve it any more than any of the other riders but I put my head to it and I got a medal.”

Whyte began his celebrations by a TV screen showing a link to the party taking place at the Peckham BMX Club – the place where his father was a coach, his mother the secretary, and his path to this moment began.

The White Lotus: Season three

Creator: Mike White

Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell

Rating: 4.5/5

COMPANY PROFILE

Name: HyperSpace

Started: 2020

Founders: Alexander Heller, Rama Allen and Desi Gonzalez

Based: Dubai, UAE

Sector: Entertainment

Number of staff: 210

Investment raised: $75 million from investors including Galaxy Interactive, Riyadh Season, Sega Ventures and Apis Venture Partners

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Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

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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

MATCH INFO

Uefa Champions League semi-finals, first leg
Liverpool v Roma
When: April 24, 10.45pm kick-off (UAE)
Where: Anfield, Liverpool
Live: BeIN Sports HD
Second leg: May 2, Stadio Olimpico, Rome