Two of tennis' biggest stars are in Wimbledon action on Tuesday as Serena Williams returns to singles tennis after a year away as Rafael Nadal begins his quest to win the third leg of a potential calendar Grand Slam.
Women's top seed Iga Swiatek, who has won her past six tournaments, will kick off proceedings on Centre Court at 12.30pm (GMT) against Croatian qualifier Jana Fett.
But all eyes will be on seven-time champion Williams, who faces unseeded Harmony Tan of France in her first singles match since an injury forced her to pull out of her first-round match last year.
Williams, 40, won the last of her Wimbledon singles titles six years ago but reached the final in 2018 and 2019.
The American, who was given a wildcard for this year's tournament, is chasing a 24th Grand Slam singles title that would see her tie Margaret Court's all-time record.
Williams said thoughts of retirement had not been on her agenda during her year-long absence.
"I didn't retire. I just needed to heal physically, mentally. I had no plans. I just didn't know when I would come back. I didn't know how I would come back," she told reporters Saturday.
She warmed up for the Championships by teaming up with Ons Jabeur in the doubles at Eastbourne last week and Wimbledon is widely considered her best chance of winning an elusive 24th Grand Slam.
Nadal is halfway to winning all four majors in 2022 after winning the Australian Open in January and a 14th French Open title earlier this month.
No man has achieved the feat since Ron Laver in 1969, with Novak Djokovic falling just short last year when he lost the US Open final to Daniil Medvedev.
Nadal's win at Roland Garros earlier this month took him to 22 Grand Slam singles titles - two clear of his great rivals Djokovic and Roger Federer.
Nadal won the most recent of his two Wimbledon titles in 2010, having captured his first with an epic triumph over Federer two years earlier.
There was a question mark over his durability for the two weeks at Wimbledon having played the entire French Open with his troublesome left foot anaesthetised.
The Spaniard, 36, has since undergone a course of radiofrequency stimulation, a treatment aimed at reducing nerve pain in his foot.
"I can walk normal most of the days, almost every single day," said Nadal, who faces Argentina's Francisco Cerundolo in his opening match.
"When I wake up, I don't have this pain that I was having for the last year and a half."
Swiatek's last match was a comprehensive victory against Coco Gauff in the French Open final - her 35th consecutive win.
Wimbledon will test the Polish top seed's ability to keep the run going. Reaching the fourth round last year was her best performance, even though she was junior champion in 2018.
"Grass is always tricky," said the 21-year-old. "I actually like the part that I have no expectations there. It's something kind of refreshing."
HIJRA
Starring: Lamar Faden, Khairiah Nathmy, Nawaf Al-Dhufairy
Director: Shahad Ameen
Rating: 3/5
Farage on Muslim Brotherhood
Nigel Farage told Reform's annual conference that the party will proscribe the Muslim Brotherhood if he becomes Prime Minister.
"We will stop dangerous organisations with links to terrorism operating in our country," he said. "Quite why we've been so gutless about this – both Labour and Conservative – I don't know.
“All across the Middle East, countries have banned and proscribed the Muslim Brotherhood as a dangerous organisation. We will do the very same.”
It is 10 years since a ground-breaking report into the Muslim Brotherhood by Sir John Jenkins.
Among the former diplomat's findings was an assessment that “the use of extreme violence in the pursuit of the perfect Islamic society” has “never been institutionally disowned” by the movement.
The prime minister at the time, David Cameron, who commissioned the report, said membership or association with the Muslim Brotherhood was a "possible indicator of extremism" but it would not be banned.
THE SPECS
Range Rover Sport Autobiography Dynamic
Engine: 5.0-litre supercharged V8
Transmission: six-speed manual
Power: 518bhp
Torque: 625Nm
Speed: 0-100kmh 5.3 seconds
Price: Dh633,435
On sale: now
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
More from Neighbourhood Watch:
The alternatives
• Founded in 2014, Telr is a payment aggregator and gateway with an office in Silicon Oasis. It’s e-commerce entry plan costs Dh349 monthly (plus VAT). QR codes direct customers to an online payment page and merchants can generate payments through messaging apps.
• Business Bay’s Pallapay claims 40,000-plus active merchants who can invoice customers and receive payment by card. Fees range from 1.99 per cent plus Dh1 per transaction depending on payment method and location, such as online or via UAE mobile.
• Tap started in May 2013 in Kuwait, allowing Middle East businesses to bill, accept, receive and make payments online “easier, faster and smoother” via goSell and goCollect. It supports more than 10,000 merchants. Monthly fees range from US$65-100, plus card charges of 2.75-3.75 per cent and Dh1.2 per sale.
• 2checkout’s “all-in-one payment gateway and merchant account” accepts payments in 200-plus markets for 2.4-3.9 per cent, plus a Dh1.2-Dh1.8 currency conversion charge. The US provider processes online shop and mobile transactions and has 17,000-plus active digital commerce users.
• PayPal is probably the best-known online goods payment method - usually used for eBay purchases - but can be used to receive funds, providing everyone’s signed up. Costs from 2.9 per cent plus Dh1.2 per transaction.
'The Sky is Everywhere'
Director:Josephine Decker
Stars:Grace Kaufman, Pico Alexander, Jacques Colimon
Rating:2/5
