After grabbing the UAE’s first medal at the Tokyo Paralympic Games, Mohamed Al Hammadi has shifted his focus to defending his 800m title.
The Emirati took bronze in 100m wheelchair T34 on Monday, behind Tunisian Walid Ktila - who won his third successive Paralympic sprint gold - and Australian Rheed McCracken at the Olympic stadium.
Ktila, who is also the world record holder, won the race in a Paralympic record time of 15.01 seconds. McCracken crossed the finish line in 15.37, followed by Al Hammadi in 15.66.
Ahmed Nawad, the 18-year-old understudy to Al Hammadi, recorded a personal best 15.99 to finish eighth in a field of nine.
Bronze in Tokyo was Al Hammadi’s fourth Paralympic gong after he won silver and bronze in the 200m and 100m respectively at London 2012, and gold in 800m at Rio 2016.
Al Hammadi is taking the same path as he did at Rio, but is now a step ahead of his performances five year ago as he prepares for Friday’s 800m qualifier followed by the final on Saturday.
“I have been preparing for the same two events as I did at Rio and this time I have done better with a podium finish in the 100m, which I believe is a good performance and it certainly has raised my confidence for the next race,” he said.
“It’s five years since I won at Rio but the field is almost the same. It’s familiar faces but I know five years can make lot of difference and lot of changes to an athlete.
“My preparations for Tokyo were affected because of the pandemic and I think it’s the same for others. Most of us spent more than a year without competitions and it’s so nice to be at Tokyo.
“Going by the 100m result, it has raised my confidence and I thought I did pretty well to take bronze. Walid is strong in the sprint and he’s always a tough one to beat along with Rheed in the 800m.”
We are close friends off the track but when racing we are all fiercely competitive
Al Hammadi
Al Hammadi was fourth behind Ktila, McCracken and Finn Henry Manni in the 100m at Rio but turned it around when he won the 800m gold from the trio that finished ahead of him in the 100m dash.
“Saturday’s re-match will be an exciting contest,” Al Hammadi said of the re-match with Ktila, McCracken and Manni.
“We are close friends off the track but when racing we are all fiercely competitive. We have competed against each other a number of times. We have won against each other across various distances.
“Everyone here has come to win. I think we have all done our part to be in Tokyo. I managed to finish ahead of Walid and Rheed at Rio, and I hope I can do it again.”
McCracken revealed he had popped a rib about five days ago and had to battle through pain to put in a brave effort for the 100m silver.
“I feel really good about it. It’s something I’m really proud of,” he told the Seven Network.
“I go into all of them thinking this is going to be the year, and it was no different this year. I did everything, so I’m pretty happy with it. I’d take that any day, that’s for sure.”
Meanwhile, Emirati shooters Abdulla Sultan Al Aryani and Ayesha Al Mehaeiri failed to qualify in the men’s 10m air rifle standing and mixed 10m air rifle SH2 events, respectively.
Al Aryani, with a score of 601.2, came 18th from a field of 21 and Al Meheiri was 22nd out of 28 with a score of 622.
How The Debt Panel's advice helped readers in 2019
December 11: 'My husband died, so what happens to the Dh240,000 he owes in the UAE?'
JL, a housewife from India, wrote to us about her husband, who died earlier this month. He left behind an outstanding loan of Dh240,000 and she was hoping to pay it off with an insurance policy he had taken out. She also wanted to recover some of her husband’s end-of-service liabilities to help support her and her son.
“I have no words to thank you for helping me out,” she wrote to The Debt Panel after receiving the panellists' comments. “The advice has given me an idea of the present status of the loan and how to take it up further. I will draft a letter and send it to the email ID on the bank’s website along with the death certificate. I hope and pray to find a way out of this.”
November 26: ‘I owe Dh100,000 because my employer has not paid me for a year’
SL, a financial services employee from India, left the UAE in June after quitting his job because his employer had not paid him since November 2018. He owes Dh103,800 on four debts and was told by the panellists he may be able to use the insolvency law to solve his issue.
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October 15: 'I lost my job and left the UAE owing Dh71,000. Can I return?'
MS, an energy sector employee from South Africa, left the UAE in August after losing his Dh12,000 job. He was struggling to meet the repayments while securing a new position in the UAE and feared he would be detained if he returned. He has now secured a new job and will return to the Emirates this month.
“The insolvency law is indeed a relief to hear,” he says. "I will not apply for insolvency at this stage. I have been able to pay something towards my loan and credit card. As it stands, I only have a one-month deficit, which I will be able to recover by the end of December."
'Midnights'
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First Person
Richard Flanagan
Chatto & Windus
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
