Scot Andy Murray vents his frustration during his defeat to Marin Cilic of Croatia.
Scot Andy Murray vents his frustration during his defeat to Marin Cilic of Croatia.
Scot Andy Murray vents his frustration during his defeat to Marin Cilic of Croatia.
Scot Andy Murray vents his frustration during his defeat to Marin Cilic of Croatia.

Murray returns empty-handed


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Another year, another disappointment for Andy Murray. The US Open has long been touted as the British No.1's most realistic option for Grand Slam glory. Indeed, 12 months after waltzing to a Flushing Meadows final with Roger Federer, Murray had barely broken a sweat en route to his fourth-round match against big-serving Croatian Marin Cilic.

A brutal demolition of American Taylor Dent had reinforced the world No 2's credentials on the New York hardcourt. In that match, much was made of Murray's prodigious return of serve, but the Scot's often match-winning retort faltered inexplicably against Cilic - who held serve throughout. "Normally, the return is the one part of my game where, even if the rest of my game is struggling, I find ways to break serve and get into points - I didn't do that," said a dejected Murray after the defeat.

A derisory showing means Murray must wait another year, at least, to repeat Fred Perry's US Open winning exploits of 1936. But it was not the ghost of Perry, the last Briton to win the tournament, who plagued Murray in the Arthur Ashe Stadium, it was poor shots at vital moments and a superior, confident opponent. Cilic's display in the pair's fourth-round match offered far more than a booming serve. His powerful forehand was a constant threat, he smashed 35 winners against Murray's 13 and, in truth, his classy, composed 7-5 6-2 6-2 victory was - following a tight opening set where Murray had two set points - never in doubt.

The one-sided loss ends Murray's hopes of a first Grand Slam title and ensures a prompt return to the No 3 ranking slot after this Flushing Meadows fortnight. Murray's post-game synopsis that this defeat was "the most disappointing match of my life" seemed entirely fitting. Not because of the defeat itself, but its manner. Error-strewn with countless unforced errors, Murray may well have been absent after the first 12 games. The wrist injury the Scots been carrying for weeks did not seem to hinder his game against the 16th seed and he refused to use it as an excuse for his meagre surrender.

"Regardless of my wrist, I lost the match," said Murray. "I returned poorly. He served well and that was really the difference." No moment was more telling than when Murray failed to convert two break - and set - points when up 5-4 in the first. Cilic aced away the first, before Murray netted a weak backhand to gift his opponent deuce. Cilic held, then won the next six games as the second seed collapsed.

"I just couldn't get myself into enough return games to get back into the match," Murray added. "He was dominating points, so there wasn't much I could do. I played badly and didn't deserve to win. "I started the match well but when I lost the first set and went behind, I started making a lot of silly mistakes." Cilic had not beaten Murray in three previous meetings, and despite the 20-year-old Croat's superior display, he acknowledged he had caught Murray unusually below par.

"I played really good, very consistent, didn't let anything bother me and and he was missing a lot - I don't think he was playing his best," he said. The 6ft 6ins Croat will now play Juan Martin Del Potro in today's quarter-finals. The Argentine, who powered down 22 aces as he defeated No 24 seed Juan Carlos Ferrero in straight sets, expressed his surprise at Cilic's win. "If he beat Murray he's confident and it will be a very tough one for me - he has very good weapons," he said.

emegson@thenational.ae

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Where to buy art books in the UAE

There are a number of speciality art bookshops in the UAE.

In Dubai, The Lighthouse at Dubai Design District has a wonderfully curated selection of art and design books. Alserkal Avenue runs a pop-up shop at their A4 space, and host the art-book fair Fully Booked during Art Week in March. The Third Line, also in Alserkal Avenue, has a strong book-publishing arm and sells copies at its gallery. Kinokuniya, at Dubai Mall, has some good offerings within its broad selection, and you never know what you will find at the House of Prose in Jumeirah. Finally, all of Gulf Photo Plus’s photo books are available for sale at their show. 

In Abu Dhabi, Louvre Abu Dhabi has a beautiful selection of catalogues and art books, and Magrudy’s – across the Emirates, but particularly at their NYU Abu Dhabi site – has a great selection in art, fiction and cultural theory.

In Sharjah, the Sharjah Art Museum sells catalogues and art books at its museum shop, and the Sharjah Art Foundation has a bookshop that offers reads on art, theory and cultural history.

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A Prayer Before Dawn

Director: Jean-Stephane Sauvaire

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The biog

Name: Greg Heinricks

From: Alberta, western Canada

Record fish: 56kg sailfish

Member of: International Game Fish Association

Company: Arabian Divers and Sportfishing Charters

If you go

The flights

The closest international airport for those travelling from the UAE is Denver, Colorado. British Airways (www.ba.com) flies from the UAE via London from Dh3,700 return, including taxes. From there, transfers can be arranged to the ranch or it’s a seven-hour drive. Alternatively, take an internal flight to the counties of Cody, Casper, or Billings

The stay

Red Reflet offers a series of packages, with prices varying depending on season. All meals and activities are included, with prices starting from US$2,218 (Dh7,150) per person for a minimum stay of three nights, including taxes. For more information, visit red-reflet-ranch.net.

 

ABU DHABI ORDER OF PLAY

Starting at 10am:

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Anastasia Pavlyuchenkova v Ons Jabeur (15)

Donna Vekic (16) v Bernarda Pera 

Ekaterina Alexandrova v Zarina Diyas

Du Plessis plans his retirement

South Africa captain Faf du Plessis said on Friday the Twenty20 World Cup in Australia in two years' time will be his last.

Du Plessis, 34, who has led his country in two World T20 campaigns, in 2014 and 2016, is keen to play a third but will then step aside.

"The T20 World Cup in 2020 is something I'm really looking forward to. I think right now that will probably be the last tournament for me," he said in Brisbane ahead of a one-off T20 against Australia on Saturday. 

The Buckingham Murders

Starring: Kareena Kapoor Khan, Ash Tandon, Prabhleen Sandhu

Director: Hansal Mehta

Rating: 4 / 5

Nancy 9 (Hassa Beek)

Nancy Ajram

(In2Musica)

Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
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  • Option 3: 30% across five years 
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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  • Mental well-being assistance
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Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

INDIA SQUAD

Virat Kohli (capt), Rohit Sharma, Shikhar Dhawan, KL Rahul, Vijay Shankar, MS Dhoni (wk), Kedar Jadhav, Dinesh Karthik, Yuzvendra Chahal, Kuldeep Yadav, Bhuvneshwar Kumar, Jasprit Bumrah, Hardik Pandya, Ravindra Jadeja, Mohammed Shami

Polarised public

31% in UK say BBC is biased to left-wing views

19% in UK say BBC is biased to right-wing views

19% in UK say BBC is not biased at all

Source: YouGov

Volunteers offer workers a lifeline

Community volunteers have swung into action delivering food packages and toiletries to the men.

When provisions are distributed, the men line up in long queues for packets of rice, flour, sugar, salt, pulses, milk, biscuits, shaving kits, soap and telecom cards.

Volunteers from St Mary’s Catholic Church said some workers came to the church to pray for their families and ask for assistance.

Boxes packed with essential food items were distributed to workers in the Dubai Investments Park and Ras Al Khaimah camps last week. Workers at the Sonapur camp asked for Dh1,600 towards their gas bill.

“Especially in this year of tolerance we consider ourselves privileged to be able to lend a helping hand to our needy brothers in the Actco camp," Father Lennie Connully, parish priest of St Mary’s.

Workers spoke of their helplessness, seeing children’s marriages cancelled because of lack of money going home. Others told of their misery of being unable to return home when a parent died.

“More than daily food, they are worried about not sending money home for their family,” said Kusum Dutta, a volunteer who works with the Indian consulate.

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