One of the UAE's last sand golf courses has closed for good.
Sharjah Wanderers Golf Club shut several months ago because of a lack of new members.
It marks the end of more than 40 years of golfing history and throws the future of the heritage game into serious doubt.
The club was founded in 1978 and, like many across the country, it was run on a voluntary basis. All expenses were borne by the members.
But membership dropped from about 30 to 15 members and, with running costs at about Dh10,000 a month, such a small number of players could not cover the bills.
I feel the game is going to disappear
“Regrettably the club had to close,” said Damian Murphy, a former captain at Sharjah. “We had just 15 members and that was not sustainable. The youngest guy was 54.
“We were subsidised by Sharjah Wanderers Sports Club and we couldn’t expect that to go on. Course maintenance, water for the grass and bills were draining money from the bank.
“So we ran it for the final year, settled all our bills and closed the club at the end of May.”
Sand golf became popular in the 1950s when the early oil and gas workers carved rudimentary courses through inhospitable terrain. Oil drums marked fairways, while players carried a circular piece of astroturf to hit the ball. Not a green blade of grass was in sight.
In his 2011 book on the game, Abu Dhabi: The Sand Golf Years, Dennis Cox called it "the forgotten golf". But he also notes that sand golf was the only game in town from the 1960s until the emergence of grass courses in the UAE in the late 1980s. It is also more environmentally friendly and costs a lot less to play. Eighteen holes at Sharjah was just Dh100 for non-members.
But the game has rapidly lost ground. Dubai Country Club closed in 2007, effectively ending sand golf in the emirate. Another course closed in Al Ain a few years ago.
An international world sand competition held in Abu Dhabi in 2004 and 2005 did not stem the tide and just two courses are left in the UAE: one close to Ruwais in Al Dhafra and the other at Al Ghazal Golf Club beside Abu Dhabi airport. But the future for Al Dhafra is also uncertain. The game lingers on in other parts of the Middle East and Africa but it is on borrowed time.
"I feel the game is going to disappear," said Mr Murphy. "People played sand golf because there was nothing else. They had to make do. But then came Emirates Golf Club, the Dubai Creek Golf and Yacht Club and grass courses everywhere."
The 18-hole Sharjah course – a section of the Sharjah Wanderers Sports Club – was unique as it combined grass and sand fairways with browns, as greens are known in sand golf, which are made of compacted sand. The land was never owned by the club and it has now been taken over by the equestrian club. The golf course is now no more and another chapter in history ends.
“Time moves on,” said Mr Murphy. “And the world is worse off for it really. But these things can’t keep going."
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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.
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.
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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
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Ms Al Ameri likes the variety of her job, and the daily environmental challenges she is presented with.
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Company profile
Date started: 2015
Founder: John Tsioris and Ioanna Angelidaki
Based: Dubai
Sector: Online grocery delivery
Staff: 200
Funding: Undisclosed, but investors include the Jabbar Internet Group and Venture Friends
UAE v Ireland
1st ODI, UAE win by 6 wickets
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Cost: 1.05 billion pounds (Dh 4.8 billion)
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How The Debt Panel's advice helped readers in 2019
December 11: 'My husband died, so what happens to the Dh240,000 he owes in the UAE?'
JL, a housewife from India, wrote to us about her husband, who died earlier this month. He left behind an outstanding loan of Dh240,000 and she was hoping to pay it off with an insurance policy he had taken out. She also wanted to recover some of her husband’s end-of-service liabilities to help support her and her son.
“I have no words to thank you for helping me out,” she wrote to The Debt Panel after receiving the panellists' comments. “The advice has given me an idea of the present status of the loan and how to take it up further. I will draft a letter and send it to the email ID on the bank’s website along with the death certificate. I hope and pray to find a way out of this.”
November 26: ‘I owe Dh100,000 because my employer has not paid me for a year’
SL, a financial services employee from India, left the UAE in June after quitting his job because his employer had not paid him since November 2018. He owes Dh103,800 on four debts and was told by the panellists he may be able to use the insolvency law to solve his issue.
SL thanked the panellists for their efforts. "Indeed, I have some clarity on the consequence of the case and the next steps to take regarding my situation," he says. "Hopefully, I will be able to provide a positive testimony soon."
October 15: 'I lost my job and left the UAE owing Dh71,000. Can I return?'
MS, an energy sector employee from South Africa, left the UAE in August after losing his Dh12,000 job. He was struggling to meet the repayments while securing a new position in the UAE and feared he would be detained if he returned. He has now secured a new job and will return to the Emirates this month.
“The insolvency law is indeed a relief to hear,” he says. "I will not apply for insolvency at this stage. I have been able to pay something towards my loan and credit card. As it stands, I only have a one-month deficit, which I will be able to recover by the end of December."
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The Two Popes
Director: Fernando Meirelles
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Four out of five stars
