Twice Over during a run on the Meydan track ahead of his second attempt to win the Dubai World Cup.
Twice Over during a run on the Meydan track ahead of his second attempt to win the Dubai World Cup.
Twice Over during a run on the Meydan track ahead of his second attempt to win the Dubai World Cup.
Twice Over during a run on the Meydan track ahead of his second attempt to win the Dubai World Cup.

Twice Over may be what it takes this time at the Dubai World Cup


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Given that Tom Queally will ride the favourite on Saturday in the Dubai World Cup, the world's richest horse race, he seems pretty relaxed about it.

The pressure of elite-level racing is increased when you consider his mount, Twice Over, is not only owned by a Saudi Arabian royal, Prince Khalid Abdullah, but is also trained by one of the legends of the turf, Henry Cecil.

Cecil was yet to arrive in Dubai yesterday so Queally has taken a lot of the responsibility for training the son of Observatory. Last week Cecil's wife, Jane, flew out to help with the day-to-day tasks of delivering a top-class thoroughbred on time and trained to the minute.

Cecil has been monitoring it all from Warren Place, his base in England from where he launched one of the most successful training careers of all time.

And yet, despite all of this, Queally, a 26-year-old Irishman, feels as if he is on holiday here.

"For a jockey, it is a week that you get to enjoy," he said. "You do a bit of work in the morning. The weather is great. Dubai has got everything, the beach — you can go skiing if you want. I love horses and I love riding."

If you get the impression that Queally is calm in the face of adversity, then it matches his unflustered style of jockeyship.

He was just 15 years of age when he was given permission to leave school in Dungarvan, Ireland, to ride and he became champion apprentice soon after. In 2009 he won his first Group 1 when he rode Art Connoisseur to victory in the Golden Jubilee Stakes at Royal Ascot.

The win kick-started a sequence of five victories at the highest level in the same season, which included Twice Over's first Champion Stakes success. After that the colt was put away to prepare to race for the largest purse on the planet.

Last March Twice Over attempted to become the first British-trained horse since Singspiel to win the Dubai World Cup, an effort that ended in disappointment.

"Last year he got pushed wide," Queally said. "He got a bump and the toys came out of the pram. You'd be hoping that won't happen. I've got to get him on an even keel. If we can do that he'll be happy and he is best when he is happy."

In the Al Maktoum Challenge Round Three earlier this month Twice Over was drawn on the wide outside of the 14-runner field. Queally coolly angled out the six-year-old from mid-division to take the lead 400 metres from home. The pair were never headed. The Warren Place team clearly learnt their lesson from 12 months ago and with a prep run Twice Over could hold a significant advantage over Aidan O'Brien's Cape Blanco, who touched down only on Tuesday.

If Twice Over is happier now than last year it is because special glue-on shoes have been designed for him. It has meant a larger team than normal, including a farrier, but victory so often makes the smaller details redundant.

Twice Over's shoe comfort fits snugly with that of his trainer, whose choice of Gucci loafer has been the subject of the fashion columns during a career that has seen him crowned the champion trainer 10 times.

Cecil has worked with some of the greatest jockeys of modern times, including Steve Cauthen, Lester Piggott, Kieren Fallon and Pat Eddery and in a sign of Queally's growing stature the two have a seamless relationship.

"He often does things that you wonder why," Queally said. "He just has that way. He just always seems to do the right things with the horses.

"I understand the way he trains, and he understands the way I ride. He doesn't bog me down with instructions. It just works."

Cecil and Queally have been taking one step at a time, but it must have been hard for the jockey these past weeks to eradicate all thoughts of Frankel, the exciting three-year-old who many believe is already home and hosed in the English 2000 Guineas.

"This is the last little break I get - if you can call it a break - before it kicks off back home," Queally said.

"Frankel is something to look forward to. He's got an unblemished career so far. He's done well physically and is in a good place mentally. You've got to enjoy these things. Anything that you do in life you've got to enjoy, otherwise it is not worth doing."

The five pillars of Islam

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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

The biog

Hometown: Birchgrove, Sydney Australia
Age: 59
Favourite TV series: Outlander Netflix series
Favourite place in the UAE: Sheikh Zayed Grand Mosque / desert / Louvre Abu Dhabi
Favourite book: Father of our Nation: Collected Quotes of Sheikh Zayed bin Sultan Al Nahyan
Thing you will miss most about the UAE: My friends and family, Formula 1, having Friday's off, desert adventures, and Arabic culture and people
 

UAE v Gibraltar

What: International friendly

When: 7pm kick off

Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)

Sinopharm vaccine explained

The Sinopharm vaccine was created using techniques that have been around for decades. 

“This is an inactivated vaccine. Simply what it means is that the virus is taken, cultured and inactivated," said Dr Nawal Al Kaabi, chair of the UAE's National Covid-19 Clinical Management Committee.

"What is left is a skeleton of the virus so it looks like a virus, but it is not live."

This is then injected into the body.

"The body will recognise it and form antibodies but because it is inactive, we will need more than one dose. The body will not develop immunity with one dose," she said.

"You have to be exposed more than one time to what we call the antigen."

The vaccine should offer protection for at least months, but no one knows how long beyond that.

Dr Al Kaabi said early vaccine volunteers in China were given shots last spring and still have antibodies today.

“Since it is inactivated, it will not last forever," she said.

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The flights

Air Astana flies direct from Dubai to Almaty from Dh2,440 per person return, and to Astana (via Almaty) from Dh2,930 return, both including taxes. 

The hotels

Rooms at the Ritz-Carlton Almaty cost from Dh1,944 per night including taxes; and in Astana the new Ritz-Carlton Astana (www.marriott) costs from Dh1,325; alternatively, the new St Regis Astana costs from Dh1,458 per night including taxes. 

When to visit

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Visas

Citizens of many countries, including the UAE do not need a visa to enter Kazakhstan for up to 30 days. Contact the nearest Kazakhstan embassy or consulate.

UAE squad v Australia

Rohan Mustafa (C), Ashfaq Ahmed, Chirag Suri, Rameez Shahzad, Fahad Nawaz, Amjed Gul, Shaiman Anwar, Ahmed Raza, Imran Haider, Muhammad Naveed, Amir Hayat, Ghulam Shabir (WK), Qadeer Ahmed, Tahir Latif, Zahoor Khan

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1st ODI, UAE win by 6 wickets

2nd ODI, January 12

3rd ODI, January 14

4th ODI, January 16

Unresolved crisis

Russia and Ukraine have been locked in a bitter conflict since 2014, when Ukraine’s Kremlin-friendly president was ousted, Moscow annexed Crimea and then backed a separatist insurgency in the east.

Fighting between the Russia-backed rebels and Ukrainian forces has killed more than 14,000 people. In 2015, France and Germany helped broker a peace deal, known as the Minsk agreements, that ended large-scale hostilities but failed to bring a political settlement of the conflict.

The Kremlin has repeatedly accused Kiev of sabotaging the deal, and Ukrainian officials in recent weeks said that implementing it in full would hurt Ukraine.

Day 5, Dubai Test: At a glance

Moment of the day Given the problems Sri Lanka have had in recent times, it was apt the winning catch was taken by Dinesh Chandimal. He is one of seven different captains Sri Lanka have had in just the past two years. He leads in understated fashion, but by example. His century in the first innings of this series set the shock win in motion.

Stat of the day This was the ninth Test Pakistan have lost in their past 11 matches, a run that started when they lost the final match of their three-Test series against West Indies in Sharjah last year. They have not drawn a match in almost two years and 19 matches, since they were held by England at the Zayed Cricket Stadium in Abu Dhabi in 2015.

The verdict Mickey Arthur basically acknowledged he had erred by basing Pakistan’s gameplan around three seam bowlers and asking for pitches with plenty of grass in Abu Dhabi and Sharjah. Why would Pakistan want to change the method that has treated them so well on these grounds in the past 10 years? It is unlikely Misbah-ul-Haq would have made the same mistake.

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MOUNTAINHEAD REVIEW

Starring: Ramy Youssef, Steve Carell, Jason Schwartzman

Director: Jesse Armstrong

Rating: 3.5/5

Afghanistan fixtures
  • v Australia, today
  • v Sri Lanka, Tuesday
  • v New Zealand, Saturday,
  • v South Africa, June 15
  • v England, June 18
  • v India, June 22
  • v Bangladesh, June 24
  • v Pakistan, June 29
  • v West Indies, July 4
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

Paatal Lok season two

Directors: Avinash Arun, Prosit Roy 

Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong

Rating: 4.5/5

The National's picks

4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young

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Director: Elie Semaan

Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla

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GOLF’S RAHMBO

- 5 wins in 22 months as pro
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If you go...

Etihad Airways flies from Abu Dhabi to Kuala Lumpur, from about Dh3,600. Air Asia currently flies from Kuala Lumpur to Terengganu, with Berjaya Hotels & Resorts planning to launch direct chartered flights to Redang Island in the near future. Rooms at The Taaras Beach and Spa Resort start from 680RM (Dh597).

Turkish Ladies

Various artists, Sony Music Turkey 

Match info:

Portugal 1
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Morocco 0