Sloane Stephens's US Open title defence ended with a 6-2, 6-3 quarter-final defeat to Anastasija Sevastova on Tuesday as the Latvian avenged a 2017 loss to the American at the same stage.
Sevastova, through to the semi-finals of a grand slam tournament for the first time, will face either 23-time major champion Serena Williams or eighth-seeded Czech Karolina Pliskova for a place in the final after toppling Stephens in brutal heat and humidity on Arthur Ashe Stadium.
"I think it was very physical today. It’s tough to play, so hot in here. The first set was so important," said the 19th-seeded Sevastova, who broke Stephens in the final game to pocket the opening set.
She earned the last of five breaks in the second set to take a 5-3 lead and served it out on her third match point when a weary Stephens put a backhand into the net.
"I showed some nerves at the end but it’s normal," Sevastova said.
With the heat, humidity and blazing sun combining to make conditions hazardous enough that organisers suspended junior matches, the scraps of shade on the massive Ashe court were invaluable.
"When the shade was there it was so hot here and amazing there," Sevastova said of the contrast of playing on the shady or sunny end of the court.
"The last games, it was good that I played in the shade. The sun was not comfortable and it was hot."
Stephens was ranked 83rd in the world when she upset Sevastova in three sets in the quarter-finals last year, trailing by a break in the third set before winning it in a tiebreaker.
Now No 3 in the world, Stephens joined an exodus of women's seeds that saw top-ranked Simona Halep and No 2 Caroline Wozniacki exit in the first two rounds.
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Staying on the topic of heat, there was to be no relief on Tuesday, with a heat advisory issued by the National Weather Service thanks to expected temperatures of around 34 C and humidity of 60 per cent.
Roger Federer said after his defeat to to John Millman in the fourth round that he thought such conditions had become more problematic on Ashe since the addition of the retractable roof led to diminished airflow in the 23,000-seat stadium.
But players have suffered on all courts - five retiring from heat-related problems in the first round to prompt organisers to implement an extreme heat policy allowing a 10-minute break in both men's and women's matches that go beyond straight sets.
It is the first time in grand slam history that such a break has been offered to the men.
The break proved less useful in Week 1 to players toiling on outside courts - far away from the sanctuary of a locker room.
They were to continue to monitor the measurement and resume play when it dropped below 32.2 C.
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
Essentials
The flights
Etihad and Emirates fly direct from the UAE to Delhi from about Dh950 return including taxes.
The hotels
Double rooms at Tijara Fort-Palace cost from 6,670 rupees (Dh377), including breakfast.
Doubles at Fort Bishangarh cost from 29,030 rupees (Dh1,641), including breakfast. Doubles at Narendra Bhawan cost from 15,360 rupees (Dh869). Doubles at Chanoud Garh cost from 19,840 rupees (Dh1,122), full board. Doubles at Fort Begu cost from 10,000 rupees (Dh565), including breakfast.
The tours
Amar Grover travelled with Wild Frontiers. A tailor-made, nine-day itinerary via New Delhi, with one night in Tijara and two nights in each of the remaining properties, including car/driver, costs from £1,445 (Dh6,968) per person.
RACE CARD
6.30pm: Maiden (TB) Dh82,500 (Dirt) 1,200m
7.05pm: Maiden (TB) Dh82,500 (D) 1,900m
7.40pm: Handicap (TB) Dh102,500 (D) 2,000m
8.15pm: Conditions (TB) Dh120,000 (D) 1,600m
8.50pm: Handicap (TB) Dh95,000 (D) 1,600m
9.25pm: Handicap (TB) Dh87,500 (D) 1,400m
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
