The world champion Jenson Button will almost certainly stay with the Brawn GP team to defend his title next year.
That is the view of Nick Fry, the chief executive at the team, who is confident that the Briton wants to stay with the English outfit and that the only stumbling block is agreeing on a salary.
"I think it is very likely that Jenson will be staying with the team. He has had a long relationship with this team and together we have achieved our collective goal," he said.
"I think it will be unlikely that Jenson will find a car as competitive and a team where he feels as comfortable.
"Accordingly he wants to stay with us and we'd like him to stay with the team.
"All we are discussing is financial detail and if you go into a discussion with one issue like that it is highly likely the compromise can and will be found."
The announcement came as Button qualified fifth for today's Abu Dhabi Grand Prix with a time of 1min 41.892secs - nine tenths slower than pole-sitter and compatriot Lewis Hamilton.
Button said that he was not content with his starting position after having tyre problems on his final qualifying run.
"In Q3, I had massive vibrations and I don't know why, I don't know if it's to do with the brakes or the tyres. Hopefully we can sort it out because that would be a nightmare in the race," he said. His teammate Rubens Barrich-ello starts a place ahead in fourth, while Jarno Trulli completed the top six in his Toyota after putting in a strong final run.
BMW Sauber appear geared up to celebrate their farewell from the championship with a points finish. The team are withdrawing after today's race and the Polish driver Robert Kubica put the car in seventh place, one spot ahead of his German teammate Nick Heidfeld.
The top 10 was completed by Nico Rosberg of Williams, who appeared to be struggling in the latter half of the lap, and the impressive Toro Rosso of Sebastien Buemi - arguably the surprise of the day as he reached the final part of qualifying.
The Swiss driver, who celebrated his 21st birthday yesterday, said: "The car feels very competitive, as indeed it has been for the past few races, and scoring points is a realistic target for tomorrow."
With Mubadala having a five per cent stake in Ferrari, the Yas Marina race was effectively a second home race for the Italian team.
But it was a disappointing day for them as Kimi Raikkonen, the 2007 world champion, was knocked out at the death in the second part of qualifying. He will start 11th in his final appearance for the Scuderia before he is replaced by Fernando Alonso next year.
Teammate Giancarlo Fisichella, who is also racing in the Prancing Horse for the final time this season, had an even poorer day.
The Italian set the slowest time of the day with a 1-42.184, which was two and a half seconds slower than Hamilton's fastest time.
It was also a sorry day for Fernando Alonso, a double world champion, in his Renault could do no better than 16th on his last outing before he departs for Ferrari.
While Hamilton took the front row, teammate Heikki Kovalainen starts 13th after suffering a mechanical failure that forced him to stop on the track.
This came on a day he criticised the McLaren team for favouring his British teammate too much with the best of equipment.
The Finn, who is almost certainly racing for the last time for the last time, told Finnish media: "It was always difficult to accept that Lewis was always the first to receive the new parts.
"I have never wanted to make a big deal about it, but it would have been nice to just once had the new parts on my car, particularly after we lost the chance of winning the championship.
"Every time this season, when Hamilton and I are in the third part of qualifying, I had to do it with more fuel. If you take into account the quantities of fuel, I would have had pole position several times."
Meanwhile one driver who definitely knows what he is doing next year is Bruno Senna, nephew of three time world champion Ayrton Senna, who has signed up for the newcomers Campos.
The team's chief executive Enrique Rodriguez de Castro said: "It is a great pleasure to welcome Bruno Senna in the team. He is one of the most promising up-and-coming drivers of his generation."
gcaygill@thenational.ae
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
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
Springsteen: Deliver Me from Nowhere
Director: Scott Cooper
Starring: Jeremy Allen White, Odessa Young, Jeremy Strong
Rating: 4/5
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