• Novak Djokovic checks on the wellbeing of the line judge he struck with a ball during his US Open fourth round match against Pablo Carreno Busta. Reuters
    Novak Djokovic checks on the wellbeing of the line judge he struck with a ball during his US Open fourth round match against Pablo Carreno Busta. Reuters
  • Novak Djokovic checks on the line judge. Reuters
    Novak Djokovic checks on the line judge. Reuters
  • Novak Djokovic talks with the match umpire. PA
    Novak Djokovic talks with the match umpire. PA
  • Novak Djokovic tries to help the line judge. EPA
    Novak Djokovic tries to help the line judge. EPA
  • Novak Djokovic tries to help the line judge. EPA
    Novak Djokovic tries to help the line judge. EPA
  • Novak Djokovic, of Serbia, talks with tournament officials after the incident. PA
    Novak Djokovic, of Serbia, talks with tournament officials after the incident. PA
  • Novak Djokovic talks with a match official. PA
    Novak Djokovic talks with a match official. PA
  • Novak Djokovic waits for a decision by US Open officials. EPA
    Novak Djokovic waits for a decision by US Open officials. EPA
  • Novak Djokovic talks to the head of officiating at the International Tennis Federation Soeren Friemel. EPA
    Novak Djokovic talks to the head of officiating at the International Tennis Federation Soeren Friemel. EPA
  • Novak Djokovic talks to the head of officiating at the International Tennis Federation Soeren Friemel. EPA
    Novak Djokovic talks to the head of officiating at the International Tennis Federation Soeren Friemel. EPA
  • Novak Djokovic walks off the court with Soeren Friemel. EPA
    Novak Djokovic walks off the court with Soeren Friemel. EPA
  • Novak Djokovic shakes hands with Pablo Carreno Busta after the Serb's disqualification. PA
    Novak Djokovic shakes hands with Pablo Carreno Busta after the Serb's disqualification. PA
  • Novak Djokovic leaves the court after his disqualification. AP
    Novak Djokovic leaves the court after his disqualification. AP

Novak Djokovic, Tim Henman and the nine times tennis players were disqualified


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Novak Djokovic became just the ninth player in tennis' Open era to be disqualified from a match after the world No 1 inadvertently hit a line judge with a ball during his US Open fourth round match against Pablo Carreno Busta.

Fines, warnings, and code violations are common occurrences in professional tennis but disqualifications are much rarer, hence the huge reaction to Djokovic's default on Sunday.

Here is a look at the nine occasions when tennis players were disqualified from matches.

John McEnroe (1990 Australian Open)

Perhaps no surprise that the first player to be disqualified in the Open era was none other than the John McEnroe, one of tennis' most infamous bad boys. Competing in the fourth round of the 1990 Australian Open against Sweden’s Mikael Pernfors, American McEnroe was disqualified after collecting three code violations.

The first, for unsportsmanlike conduct, came in the third set when McEnroe stopped in front of a lineswoman, whom he believed had made a bad call, and glared at her while bouncing a ball on his racquet.

The second was for racket abuse in the fourth set when McEnroe twice threw his racquet to the ground, with the second throw causing a crack in the racquet's head. That violation swiftly led to the third when McEnroe unleashed a volley of verbal abuse at umpire Gerry Armstrong, who with the support of Ken Farrar, the Grand Slam chief of supervisors, issued the final violation and with it disqualification.

Tim Henman (1995 Wimbledon)

Before he became the darling of British tennis, Tim Henman was the cause of an unsavoury incident that led to him and his doubles partner Jeremy Bates being disqualified at Wimbledon in 1995.

After putting a volley in the net, Henman reacted angrily by hitting a ball with full force, accidentally hitting a ball girl in the ear. Cue tears from the ball girl and loud gasps from the crowd before the umpire decided to default the match and send opponents Henrik Holm and Jeff Tarango into the second round.

Henman apologised to the ball girl soon after and presented her with a bouquet of flowers.

Irina Spirlea (1996 Palermo Open)

Irina Spirlea became the first female player to be disqualified from a WTA match after she was verbally abusive towards a match official in Palermo, Italy.

The Romanian, who reached a career high world No 7, was also involved in another high-profile moment of controversy when she appeared to intentionally bump into Venus Williams when both players were walking back to their chairs during a changeover in the 1997 US Open semi-finals.

Anastasia Rodionova (2007 Cincinnati Open)

Anastasia Rodionova became the second woman to default a match after she hit a ball at spectators who were cheering on opponent Angelique Kerber during their 2007 Cincinnati Open match.

Tournament referee William Coffey swiftly defaulted the Russian, who attempted to protest what she believed was a harsh punishment.

"I've never seen in my life anyone defaulted in this situation," she said. "I'm shocked. I still don't understand why they defaulted me. I'm really upset.

"I had no warning. I didn't hit the ball at anybody. I didn't swear at anybody. I didn't throw my racquet."

Stefan Koubek (2007 Metz Open)

Leading Sebastien Grosjean 4-2 in the final set of their match in Metz, Stefan Koubek was disqualified for using abusive language towards tournament supervisor Thomas Karlberg while disputing a call.

Austrian Koubek maintained he was directing his language toward the situation and not the official but that was not enough to save him from defaulting the match.

Koubek, a former world No 20, was seething in his comments after the incident.

"Of course, I'm still very angry about the whole thing a day after. But nothing can be changed: we players are at the mercy of the supervisors for better or for worse."

David Nalbandian (2012 Queen's Club)

Seemingly on course for the 12th title of his career, David Nalbandian was disqualified from the 2012 Queen's final after kicking an advertising board and injuring a line judge.

The incident happened with the Argentine leading Marin Cilic 7-6, 3-4. A strong kick smashed the advertising panel in front of line judge Andrew McDougall's seat, causing heavy bleeding to his leg.

Chair umpire Fergus Murphy awarded the match, and the title, to Cilic before Nalbandian issued a strange explanation for his actions.

"It's a tough moment to end a final like that but sometimes we feel so much pressure from the ATP playing so many tournaments," he said. "There are a lot of rules and sometimes they don't do anything. The rule book is very big and I can tell you the ATP do a lot to the players and nothing happens."

Denis Shapovalov (2017 Davis Cup)

Denis Shapovalov is now regarded as one of the finest young talents on the ATP Tour, but three years ago the Canadian grabbed the headlines for a far less positive reason.

Competing for Canada against Great Britain in the Davis Cup, a then 17-year-old Shapovalov hammered a ball out of court in frustration while trailing Kyle Edmund 6-3 6-4 2-1. That ball found the eye of French umpire Arnaud Gabas and the match was defaulted.

"Luckily he was OK but obviously it's unacceptable behaviour from me," said Shapovalov. "I just feel awful for letting my team down, for letting my country down, for acting in a way that I would never want to act.

"I can promise that's the last time I will do anything like that. I'm going to learn from this and try to move past it."

Nick Kyrgios (2019 Italian Open)

Nick Kyrgios is no stranger to on-court controversy but this incident at the 2019 Italian Open is the only time the Australian was disqualified from a match.

Playing Norway's Casper Ruud in the second round and with the score at 1-1 in the deciding set, Kyrgios was given a game penalty for apparently swearing at a line judge. The penalty cause Kyrgios to erupt as he slammed his racquet to the court, kicked over a water bottle and threw a chair onto the court.

The umpire called the match referee to the court but before Kyrgios could be officially disqualified, the Australian packed up his bags and stormed out of the arena.

“Very eventful day to say the least," Kyrgios later wrote on Instagram. "Emotions got the better of me and I just wanted to say that the atmosphere was crazy out there today, just super unfortunate that it had to end in a default. Sorry Roma, see you again, maybe.”

Novak Djokovic (2020 US Open)

Taking to the court on Sunday evening against Pablo Carreno Busta, Novak Djokovic was widely expected to seal a routine win and continue what felt to be an inevitable march toward an 18th Grand Slam title.

Then, having dropped serve to trail 5-6 in the opening set, the world No 1 hit a ball toward the back of the court, hitting a line judge in the throat. She quickly fell to the ground as Djokovic swiftly went over to assist her.

After a lengthy conversation between tournament officials, Djokovic was disqualified, sending Carreno Busta in the last-eight in New York.

"I'm extremely sorry to have caused her such stress. So unintended. So wrong."

RESULT

Huddersfield Town 2 Manchester United 1
Huddersfield: Mooy (28'), Depoitre (33')
Manchester United: Rashford (78')

 

Man of the Match: Aaron Mooy (Huddersfield Town)

MATCH INFO

Rugby World Cup (all times UAE)

Third-place play-off: New Zealand v Wales, Friday, 1pm

Results

2pm: Al Sahel Contracting Company – Maiden (PA) Dh50,000 (Dirt) 1,200m; Winner: AF Mutakafel, Tadhg O’Shea (jockey), Ernst Oertel (trainer)

2.30pm: Dubai Real Estate Centre – Maiden (TB) Dh60,000 (D) 1,200m; Winner: El Baareq, Antonio Fresu, Rashed Bouresly

3pm: Shadwell – Rated Conditions (TB) Dh100,000 (D) 1,950m; Winner: Lost Eden, Andrea Atzeni, Doug Watson

3.30pm: Keeneland – Handicap (TB) Dh84,000 (D) 1,000m; Winner: Alkaraama, Dane O’Neill, Musabah Al Muhairi

4pm: Keeneland – Handicap (TB) Dh76,000 (D) 1,800m; Winner: Lady Snazz, Saif Al Balushi, Bhupat Seemar

4.30pm: Hive – Conditions (TB) Dh100,000 (D) 1,600m; Winner: Down On Da Bayou, Royston Ffrench, Salem bin Ghadayer

5pm: Dubai Real Estate Centre – (TB) Handicap Dh64,000 (D) 1,600m; Winner: Lahmoom, Royston Ffrench, Salem bin Ghadayer

RESULTS

5pm: Maiden (PA) Dh80,000 1,200m
Winner: Shafaf, Sam Hitchcott (jockey), Ahmed Al Mehairbi (trainer)
5,30pm: Wathba Stallions Cup Handicap (PA) Dh70,000 1,200m
Winner: Noof KB, Tadhg O’Shea, Ernst Oertel
6pm: The President’s Cup Listed (TB) Dh380,000 1,400m
Winner: Taamol, Jim Crowley, Ali Rashid Al Raihe
6.30pm: The President’s Cup Group One (PA) Dh2,500,000 2,200m
Winner: Rmmas, Tadhg O’Shea, Jean de Roualle
7pm: Arabian Triple Crown Listed (PA) Dh230,000 1,600m
Winner: Ihtesham, Szczepan Mazur, Ibrahim Al Hadhrami
7.30pm: Handicap (PA) Dh80,000 1,400m
Winner: AF Mekhbat, Antonio Fresu, Ernst Oertel

MATCH INFO

Burnley 1 (Brady 89')

Manchester City 4 (Jesus 24', 50', Rodri 68', Mahrez 87')

RESULTS
%3Cp%3E%3Cstrong%3E5pm%3A%20Sheikh%20Mansour%20bin%20Zayed%20Racing%20Festival%20%E2%80%93%20Handicap%20(PA)%20Dh100%2C000%20(Turf)%202%2C200m%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20Suny%20Du%20Loup%2C%20Pat%20Dobbs%20(jockey)%2C%20Hamad%20Al%20Marar%20(trainer)%3Cbr%3E%3Cstrong%3E5.30pm%3A%20Sheikh%20Mansour%20bin%20Zayed%20Racing%20Festival%20Cup%20%E2%80%93%20Conditions%20(PA)%20Dh150%2C000%20(T)%201%2C600m%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20Nadia%20Du%20Loup%2C%20Antonio%20Fresu%2C%20Sulaiman%20Al%20Ghunaimi%3Cbr%3E%3Cstrong%3E6pm%3A%20Sheikha%20Fatima%20bint%20Mubarak%20Cup%20%E2%80%93%20Conditions%20(PA)%20Dh150%2C000%20(T)%201%2C600m%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20Dareen%2C%20Dane%20O%E2%80%99Neill%2C%20Jean%20de%20Roualle%3Cbr%3E%3Cstrong%3E6.30pm%3A%20Sheikh%20Zayed%20bin%20Sultan%20Al%20Nahyan%20National%20Day%20Cup%20%E2%80%93%20Group%203%20(PA)%20Dh500%2C000%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20AF%20Alwajel%2C%20Pat%20Dobbs%2C%20Ernst%20Oertel%3Cbr%3E%3Cstrong%3E7.15pm%3A%20Sheikh%20Zayed%20bin%20Sultan%20Al%20Nahyan%20Jewel%20Crown%20%E2%80%93%20Group%201%20(PA)%20Dh5%2C000%2C000%20(T)%202%2C200m%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20First%20Classs%2C%20Ronan%20Thomas%2C%20Jean%20De%20Mieulle%3Cbr%3E%3Cstrong%3E8pm%3A%20Sheikh%20Zayed%20bin%20Sultan%20Al%20Nahyan%20National%20Day%20Cup%20%E2%80%93%20Listed%20(TB)%20Dh380%2C000%20(T)%201%2C600m%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20San%20Donato%2C%20Pat%20Dobbs%2C%20Doug%20Watson%3Cbr%3E%3Cstrong%3E8.30pm%3A%20Wathba%20Stallions%20Cup%20%E2%80%93%20Handicap%20(PA)%20Dh100%2C000%20(T)%201%2C600m%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20AF%20Rasam%2C%20Fernando%20Jara%2C%20Ernst%20Oertel%3C%2Fp%3E%0A
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

What is dialysis?

Dialysis is a way of cleaning your blood when your kidneys fail and can no longer do the job.

It gets rid of your body's wastes, extra salt and water, and helps to control your blood pressure. The main cause of kidney failure is diabetes and hypertension.

There are two kinds of dialysis — haemodialysis and peritoneal.

In haemodialysis, blood is pumped out of your body to an artificial kidney machine that filter your blood and returns it to your body by tubes.

In peritoneal dialysis, the inside lining of your own belly acts as a natural filter. Wastes are taken out by means of a cleansing fluid which is washed in and out of your belly in cycles.

It isn’t an option for everyone but if eligible, can be done at home by the patient or caregiver. This, as opposed to home haemodialysis, is covered by insurance in the UAE.

Jebel Ali card

1.45pm: Maiden Dh75,000 1,400m

2.15pm: Handicap Dh90,000 1,400m

2.45pm: Maiden Dh75,000 1,000m

3.15pm: Handicap Dh105,000 1,200m

3.45pm: Maiden Dh75,000 1,600m

4.15pm: Handicap Dh105,000 1,600m

4.45pm: Handicap Dh80,000 1,800m

 

The National selections

1.45pm: Cosmic Glow

2.15pm: Karaginsky

2.45pm: Welcome Surprise

3.15pm: Taamol

3.45pm: Rayig

4.15pm: Chiefdom

4.45pm: California Jumbo

The specs: 2018 Chevrolet Trailblazer

Price, base / as tested Dh99,000 / Dh132,000

Engine 3.6L V6

Transmission: Six-speed automatic

Power 275hp @ 6,000rpm

Torque 350Nm @ 3,700rpm

Fuel economy combined 12.2L / 100km

Aldar Properties Abu Dhabi T10

*November 15 to November 24

*Venue: Zayed Cricket Stadium, Abu Dhabi

*Tickets: Start at Dh10, from ttensports.com

*TV: Ten Sports

*Streaming: Jio Live

*2017 winners: Kerala Kings

*2018 winners: Northern Warriors

UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

Tips for job-seekers
  • Do not submit your application through the Easy Apply button on LinkedIn. Employers receive between 600 and 800 replies for each job advert on the platform. If you are the right fit for a job, connect to a relevant person in the company on LinkedIn and send them a direct message.
  • Make sure you are an exact fit for the job advertised. If you are an HR manager with five years’ experience in retail and the job requires a similar candidate with five years’ experience in consumer, you should apply. But if you have no experience in HR, do not apply for the job.

David Mackenzie, founder of recruitment agency Mackenzie Jones Middle East

Most%20polluted%20cities%20in%20the%20Middle%20East
%3Cp%3E1.%20Baghdad%2C%20Iraq%3Cbr%3E2.%20Manama%2C%20Bahrain%3Cbr%3E3.%20Dhahran%2C%20Saudi%20Arabia%3Cbr%3E4.%20Kuwait%20City%2C%20Kuwait%3Cbr%3E5.%20Ras%20Al%20Khaimah%2C%20UAE%3Cbr%3E6.%20Ash%20Shihaniyah%2C%20Qatar%3Cbr%3E7.%20Abu%20Dhabi%2C%20UAE%3Cbr%3E8.%20Cairo%2C%20Egypt%3Cbr%3E9.%20Riyadh%2C%20Saudi%20Arabia%3Cbr%3E10.%20Dubai%2C%20UAE%3C%2Fp%3E%0A%3Cp%3E%3Cem%3ESource%3A%202022%20World%20Air%20Quality%20Report%3C%2Fem%3E%3C%2Fp%3E%0A
MOST%20POLLUTED%20COUNTRIES%20IN%20THE%20WORLD
%3Cp%3E1.%20Chad%3Cbr%3E2.%20Iraq%3Cbr%3E3.%20Pakistan%3Cbr%3E4.%20Bahrain%3Cbr%3E5.%20Bangladesh%3Cbr%3E6.%20Burkina%20Faso%3Cbr%3E7.%20Kuwait%3Cbr%3E8.%20India%3Cbr%3E9.%20Egypt%3Cbr%3E10.%20Tajikistan%3Cbr%3E%3Cbr%3E%3Cem%3ESource%3A%202022%20World%20Air%20Quality%20Report%3C%2Fem%3E%3C%2Fp%3E%0A
Winners

Best Men's Player of the Year: Kylian Mbappe (PSG)

Maradona Award for Best Goal Scorer of the Year: Robert Lewandowski (Bayern Munich)

TikTok Fans’ Player of the Year: Robert Lewandowski

Top Goal Scorer of All Time: Cristiano Ronaldo (Manchester United)

Best Women's Player of the Year: Alexia Putellas (Barcelona)

Best Men's Club of the Year: Chelsea

Best Women's Club of the Year: Barcelona

Best Defender of the Year: Leonardo Bonucci (Juventus/Italy)

Best Goalkeeper of the Year: Gianluigi Donnarumma (PSG/Italy)

Best Coach of the Year: Roberto Mancini (Italy)

Best National Team of the Year: Italy 

Best Agent of the Year: Federico Pastorello

Best Sporting Director of the Year: Txiki Begiristain (Manchester City)

Player Career Award: Ronaldinho