Kei Nishikori began his first trip to the ATP World Tour Finals with a 6-4, 6-4 win over home favourite Andy Murray on Sunday.
The fourth-seeded Japanese – the first Asian man to qualify for the year-end championship – was in total control and secured important points in a tough Group B that also includes Roger Federer and Milos Raonic.
After the round-robin stage, the top two finishers in each group advance to the semi-finals of the indoor tournament at the O2 Arena.
Murray only sealed his spot at the season finale last week in Paris, following an impressive run in which he won 20 of 23 matches. But he appeared tired and never looked capable of turning the match around, despite support from the crowd.
Nishikori, who also reached his first grand slam final earlier this year at the US Open, has turned into a major player on the Tour this season, claiming four titles to climb to fifth place in the rankings after improving the mental side of his game.
“I think he hasn’t made big changes to technique or any of his shots particularly, but he’s playing with more confidence,” said Murray after his loss at the O2 Arena. “Because of that, he’s able to take more chances and be a little bit more aggressive than he was previously.”
The main reason behind Nishikori’s breakthrough has been a change in the 24 year old’s approach when facing the top players. With the help of coach Michael Chang, the former French Open champion, Nishikori is now able to leave aside the admiration that paralysed him on his debut on the Tour.
As a result, he posted 10 wins over members of the Top 10 this season and defeated Raonic, Stan Wawrinka and Novak Djokovic en route to the final at Flushing Meadows.
“After turning pro, I was feeling a lot of respect to everybody actually, especially top players,” Nishikori said. “The first time I played Roger [Federer], I could not play anything because I respected him too much. I was not going for the win actually. I was just playing tennis with my idol. That was one of the problems I had.”
One of the smallest players in tennis elite, Nishikori also worked hard to improve his fitness after an early career marred by injuries.
“I’m spending more time in the gym and also on the courts, I’m practicing more during the off-season,” he said. “Even when I’m on the tour, I’m trying to do a little bit of rehab and a little bit of training.”
Placed in a tough Group B, Nishikori admitted that he struggled with his nerves early on against the Scot.
“Maybe the beginning was a little bit tight, but I started feeling well and the second set was almost perfect,” Nishikori said after posting his first win over Murray. “I knew he is very consistent from the baseline, so I knew I had to be more aggressive than usual and that’s how I won today. It’s my goal to go to the semi-final and final.”
Murray, who expressed worries that he could be rejected by London fans after coming out in favour of Scottish independence in September, received a warm welcome.
The Scot secured the first break in the fifth game after taking advantage of his opponent’s unforced errors, but could not hold his next serve after hitting two double faults.
Nishikori did not serve well, hitting eight double-faults and averaging a low first-serve percentage of 46. But Murray also struggled on his service games, winning only seven points on his second serve.
Nishikori progressively took control of the match, pushing Murray into long rallies before overwhelming him with powerful groundstrokes. Pegged back well behind his baseline, Murray saved one set point with a cross-court forehand that Nishikori could not return, but fluffed a backhand drop shot on the next one.
Although he lost the final in New York to Marin Cilic, Nishikori has continued to shine in the closing weeks of the season, winning tournaments in Kuala Lumpur and Tokyo to climb to fifth in the world, making him the highest-ranked Asian male ever.
In contrast, Murray had spent the last two months jetting across the globe on a gruelling schedule of six consecutive tournaments in a successful bid to qualify for the finals after he fell out of the top 10 for the first time in six years.
The Scot chalked up titles in Shenzhen, Vienna and Valencia and claimed he had played his way back into form.
Murray looked like extending his impressive run when he broke for a 3-2 lead in the first set. But Nishikori hit straight back, breaking Murray to love in the next game, and he took the set when the Scot’s miscued drop-shot fluttered into the net.
He remained in charge in the second set and showed Murray how to play the drop shot in exquisite fashion to break in the second game.
Murray earned a lifeline when he broke back in the seventh game, but Nishikori kept the pressure on and sealed the win on his first match point when the Scot sent a backhand long.
Monday sees two-time defending champion Novak Djokovic facing Cilic while Stan Wawrinka plays Tomas Berdych.
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The%20specs
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Dubai Rugby Sevens
November 30, December 1-2
International Vets
Christina Noble Children’s Foundation fixtures
Thursday, November 30:
10.20am, Pitch 3, v 100 World Legends Project
1.20pm, Pitch 4, v Malta Marauders
Friday, December 1:
9am, Pitch 4, v SBA Pirates
The Bio
Name: Lynn Davison
Profession: History teacher at Al Yasmina Academy, Abu Dhabi
Children: She has one son, Casey, 28
Hometown: Pontefract, West Yorkshire in the UK
Favourite book: The Alchemist by Paulo Coelho
Favourite Author: CJ Sansom
Favourite holiday destination: Bali
Favourite food: A Sunday roast
Heavily-sugared soft drinks slip through the tax net
Some popular drinks with high levels of sugar and caffeine have slipped through the fizz drink tax loophole, as they are not carbonated or classed as an energy drink.
Arizona Iced Tea with lemon is one of those beverages, with one 240 millilitre serving offering up 23 grams of sugar - about six teaspoons.
A 680ml can of Arizona Iced Tea costs just Dh6.
Most sports drinks sold in supermarkets were found to contain, on average, five teaspoons of sugar in a 500ml bottle.
The specs
Price, base / as tested Dh1,100,000 (est)
Engine 5.2-litre V10
Gearbox seven-speed dual clutch
Power 630bhp @ 8,000rpm
Torque 600Nm @ 6,500rpm
Fuel economy, combined 15.7L / 100km (est)
UAE currency: the story behind the money in your pockets
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
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
How to watch Ireland v Pakistan in UAE
When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.
In numbers: China in Dubai
The number of Chinese people living in Dubai: An estimated 200,000
Number of Chinese people in International City: Almost 50,000
Daily visitors to Dragon Mart in 2018/19: 120,000
Daily visitors to Dragon Mart in 2010: 20,000
Percentage increase in visitors in eight years: 500 per cent
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
Race card
1.30pm: Handicap (PA) Dh 50,000 (Dirt) 1,400m
2pm: Handicap (TB) Dh 84,000 (D) 1,400m
2.30pm: Maiden (TB) Dh 60,000 (D) 1,200m
3pm: Conditions (TB) Dh 100,000 (D) 1.950m
3.30pm: Handicap (TB) Dh 76,000 (D) 1,800m
4pm: Maiden (TB) Dh 60,000 (D) 1,600m
4.30pm: Handicap (TB) Dh 68,000 (D) 1,000m
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
UAE tour of Zimbabwe
All matches in Bulawayo
Friday, Sept 26 – UAE won by 36 runs
Sunday, Sept 28 – Second ODI
Tuesday, Sept 30 – Third ODI
Thursday, Oct 2 – Fourth ODI
Sunday, Oct 5 – First T20I
Monday, Oct 6 – Second T20I
MATCH INFO
Uefa Champions League semi-final, first leg
Barcelona v Liverpool, Wednesday, 11pm (UAE).
Second leg
Liverpool v Barcelona, Tuesday, May 7, 11pm
Games on BeIN Sports
The specs
Engine: 1.5-litre turbo
Power: 181hp
Torque: 230Nm
Transmission: 6-speed automatic
Starting price: Dh79,000
On sale: Now
Keep it fun and engaging
Stuart Ritchie, director of wealth advice at AES International, says children cannot learn something overnight, so it helps to have a fun routine that keeps them engaged and interested.
“I explain to my daughter that the money I draw from an ATM or the money on my bank card doesn’t just magically appear – it’s money I have earned from my job. I show her how this works by giving her little chores around the house so she can earn pocket money,” says Mr Ritchie.
His daughter is allowed to spend half of her pocket money, while the other half goes into a bank account. When this money hits a certain milestone, Mr Ritchie rewards his daughter with a small lump sum.
He also recommends books that teach the importance of money management for children, such as The Squirrel Manifesto by Ric Edelman and Jean Edelman.
Game Changer
Director: Shankar
Stars: Ram Charan, Kiara Advani, Anjali, S J Suryah, Jayaram
Rating: 2/5
Madrid Open schedule
Men's semi-finals
Novak Djokovic (1) v Dominic Thiem (5) from 6pm
Stefanos Tsitsipas (8) v Rafael Nadal (2) from 11pm
Women's final
Simona Halep (3) v Kiki Bertens (7) from 8.30pm
'Fantastic Beasts: The Secrets of Dumbledore'
Rating: 3/5
Directed by: David Yates
Starring: Mads Mikkelson, Eddie Redmayne, Ezra Miller, Jude Law