The return to action of Serena Williams has been brought to a sudden end after doubles partner Ons Jabeur dropped out of the Eastbourne tournament due to injury.
The 40-year-old sailed through the opening two rounds with Jabeur, first battling to victory over Sara Sorribes Tormo and Marie Bouzkova 2-6, 6-3, 13-11, then defeating Shuko Aoyama and Chan Hao-ching 6-2, 6-4 in the quarter-finals on Wednesday at Devonshire Park.
"I don't know if you know the team name? It's 'OnSerena'!" Williams said of her partnership with Jabeur, who had never played with the American until this week.
"I have had some really good training leading up to Wimbledon and up to this tournament, really hitting the ball well. I feel like I have been serving well so that's been really good."
It had been Williams' first two competitive matches since limping out of Wimbledon in tears last summer with a hamstring problem and she was scheduled to play in the semi-finals against Aleksandra Krunic of Serbia and Poland's Magda Linette on Friday.
But Tunisia's Jabeur – ranked third in the world in singles – injured her right knee, Britain's Lawn Tennis Association (LTA) said in a social media post and has been forced to withdraw.
So Williams will now turn her attention to a much greater test at the All England Club, where she has taken a wild card into the women’s singles as she continues her pursuit of a record-equalling 24th Grand Slam title.
SW19 has been a happy hunting ground for Williams and she has been singles champion seven times, while winning the doubles title – alongside sister Venus – on six occasions.
Speaking after Wednesday’s match, Williams added: “I feel good. As good as one can feel after having such a long time off. I was telling Ons, this was a really good match and the second set in particular, they played really well, but we were able to just play different circumstances.
“It was actually good match play and match practice, which is exactly what I needed and what I wanted to do coming here, so I couldn’t have asked for more.”
Williams, who is unseeded at Wimbledon and currently ranked 1,204 in the world, will find out who she faces in the first round when the draw is made on Friday morning.
It is unclear about the severity of Jabeur's injury. She arrived in Eastbourne on the back of winning the grass-court title in Berlin and will be one of the top seeds at Wimbledon.
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Name: Peter Dicce
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Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates
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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