Usain Bolt returns to the Olympic Stadium on Friday night in search of a performance to make Justin Gatlin anxious – and athletics fans a little less so.
The Jamaican, who has been hampered by a pelvic injury this summer, races for the first time in almost six weeks when he goes over 100 metres at the Sainsbury’s Anniversary Games and will be out to prove he will be fit enough to challenge Gatlin, twice suspended for doping, for gold at the World Championships in Beijing in a month’s time.
The 33-year-old American – not invited to the London Diamond League meeting because of his controversial past – is the hot favourite for the title in China.
He has run the four fastest times of the year in the 100m and 200m, his world-leading marks of 9.74 seconds and 19.57secs towering over Bolt’s season’s bests of 10.12s and 20.13s respectively.
The prospect of a seemingly unrepentant two-time doper standing atop the podium is one many in the sport find hard to stomach, but world record holder Bolt has no worries that he will be able to deliver on the big stage.
“I never doubt myself,” he said. “I never worry about one person. I know he’s been doing good this season, but I’m not worried.
“When the championship comes, anyone who knows anything about me knows I always show up. As long as I’m in great shape they’ll be no worries.
“It just takes one run to get to 9.7, so I’m not worried about times.”
The rain forecast will not play into Bolt’s hands on Friday and, should he fail to recover his best form in Beijing, there remains the real prospect of the gold, silver and bronze medals in the 100m going to athletes who have served drug bans.
Gatlin’s American teammate Tyson Gay, who was banned after testing positive for an anabolic steroid, is back running under 9.9, while Bolt’s compatriot Asafa Powell, who served a suspension following a positive test for a banned stimulant, is ranked second in the world this year with 9.81.
And Bolt admits he gets angry that the actions of a minority put the whole sport under a cloud.
He said: “Yes, definitely, especially throughout the years when you work hard and the sport’s getting back a good reputation and then it slides back when other athletes decide they want to do the wrong thing.
“It does upset me, because then everybody starts pointing fingers again and starts speculating. It doesn’t help the sport in any way, at times I do get frustrated and angry.”
Bolt believes it is not his responsibility alone to be the “saviour” of athletics.
The Jamaican is the one cast in that role, though, and, asked if a win for Gatlin in Beijing would be bad news for the sport, he laughed and said: “I’m not planning to lose so I can’t really answer that question.”
Gay remains the athlete with whom Bolt has the biggest gripe.
“I competed with Tyson throughout the years,” he said. “I had so much respect for him as a competitor, I looked at him as one of the greatest competitors I’ve ever competed against.
“He was dedicated, he worked hard. That’s one of the ones that really hurt me. It really hurts as an athlete to know that the person you really look up to is banned for drugs.
“Justin Gatlin was before my time. I’m not saying it’s right, but it happened when I was just coming into the sport.”
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The specs
- Engine: 3.9-litre twin-turbo V8
- Power: 640hp
- Torque: 760nm
- On sale: 2026
- Price: Not announced yet
Voices: How A Great Singer Can Change Your Life
Nick Coleman
Jonathan Cape
THE SPECS
Engine: Four-cylinder 2.5-litre
Transmission: Seven-speed auto
Power: 165hp
Torque: 241Nm
Price: Dh99,900 to Dh134,000
On sale: now
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
Need to know
Unlike other mobile wallets and payment apps, a unique feature of eWallet is that there is no need to have a bank account, credit or debit card to do digital payments.
Customers only need a valid Emirates ID and a working UAE mobile number to register for eWallet account.
Timeline
2012-2015
The company offers payments/bribes to win key contracts in the Middle East
May 2017
The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts
September 2021
Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act
October 2021
Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence
December 2024
Petrofac enters into comprehensive restructuring to strengthen the financial position of the group
May 2025
The High Court of England and Wales approves the company’s restructuring plan
July 2025
The Court of Appeal issues a judgment challenging parts of the restructuring plan
August 2025
Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision
October 2025
Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange
November 2025
180 Petrofac employees laid off in the UAE
SPEC%20SHEET%3A%20APPLE%20IPHONE%2015%20PRO%20MAX
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Omar Yabroudi's factfile
Born: October 20, 1989, Sharjah
Education: Bachelor of Science and Football, Liverpool John Moores University
2010: Accrington Stanley FC, internship
2010-2012: Crystal Palace, performance analyst with U-18 academy
2012-2015: Barnet FC, first-team performance analyst/head of recruitment
2015-2017: Nottingham Forest, head of recruitment
2018-present: Crystal Palace, player recruitment manager
Essentials
The flights
Whether you trek after mountain gorillas in Rwanda, Uganda or the Congo, the most convenient international airport is in Rwanda’s capital city, Kigali. There are direct flights from Dubai a couple of days a week with RwandAir. Otherwise, an indirect route is available via Nairobi with Kenya Airways. Flydubai flies to Kinshasa in the Democratic Republic of Congo, via Entebbe in Uganda. Expect to pay from US$350 (Dh1,286) return, including taxes.
The tours
Superb ape-watching tours that take in all three gorilla countries mentioned above are run by Natural World Safaris. In September, the company will be operating a unique Ugandan ape safari guided by well-known primatologist Ben Garrod.
In the Democratic Republic of Congo, local operator Kivu Travel can organise pretty much any kind of safari throughout the Virunga National Park and elsewhere in eastern Congo.
BMW M5 specs
Engine: 4.4-litre twin-turbo V-8 petrol enging with additional electric motor
Power: 727hp
Torque: 1,000Nm
Transmission: 8-speed auto
Fuel consumption: 10.6L/100km
On sale: Now
Price: From Dh650,000
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
The Florida Project
Director: Sean Baker
Starring: Bria Vinaite, Brooklynn Prince, Willem Dafoe
Four stars
German intelligence warnings
- 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
- 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
- 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250
Source: Federal Office for the Protection of the Constitution