Hello my friends. Welcome back to the sunny side of the crust, and congratulations on surviving your ordeal.
Apparently you have taken a collective vow never to speak about those endless hours of misery, torment and despair.
A wise move, I did the same thing after watching your countrymen play Switzerland in the World Cup. And you thought being stuck down a hole was dull!
You must be physical wrecks after spending so long without proper food or exposure to sunlight, so to cheer you up I enclose a DVD. The 20 Greatest Scottish Footballers Of All Time is not a brilliant documentary - it is unfortunate they did not have enough players to fill slots 15 to 20 - but at least it shows people skinnier and pastier than you.
Now, to business. While it must have been a huge thrill to emerge from your underground prison to feel the warm embrace of the sun and your loved ones, most of you will now want to go home, draw the curtains, lock the family outside, and catch up on some sport.
Before so doing, you must be warned that two months is a long time in sport - and many seismic changes have taken place.
In football, for example, you may hear Liverpool FC fans chanting Kenny Dalglish's name. Please do not assume they have also been stuck down a mine, possibly since 1992. They have not, although any more home defeats to Blackpool-style opposition may cause a few of them to consider moving into your newly-vacated cavern.
In fact, they want Dalglish to be their manager, after Roy Hodgson failed to prove himself in the 15 minutes they generously gave him.
You may also be confused to hear Liverpool fans being positive about wealthy Americans who own multiple sport franchises.
They do not mean Tom Hicks, whom they hate more than ever, but John W Henry II, a savvy billionaire who is allegedly going to make their club great again. Just like Tom Hicks was, in 2007.
In other football news, Nigel de Jong has been dropped from the Dutch national team for breaking another player's leg in a mistimed tackle.
De Jong was not playing for his country at the time, nor even red-carded for the tackle. However, you will recall from the World Cup final how the Dutch are utterly opposed to any kind of aggressive or negative play.
Speaking of brutal football, you will be pleased to know you have not missed the Chile-Uruguay "friendly" next month.
I'm not suggesting that South American derby matches are violent, but the terrified referee has asked to officiate from inside that steel capsule they used to rescue you.
Of course, the last time you watched Chile play football, they were hammered 3-0. Thankfully, that memory has been wiped clean by an emphatic 2-0 defeat of the United Arab Emirates, which is probably better than beating Brazil in the World Cup.
OK, maybe not, but it beats spending two months in a hole, right?
In athletics, please do not worry if you see animals apparently competing with humans. This is not a permanent rule change. Wild dogs running the 800m is specific to the Commonwealth Games, and one that is unlikely to be repeated. Unless the viewing figures are exceptional.
Also at the Games, you may be surprised by the swimmers' attire after concerns over the quality of the water in the Delhi pools. However, bio-hazard suits, masks and snorkels remain optional, and we can only admire Speedo for manufacturing them so quickly.
In Test cricket, you have missed a long and painful saga. Without re-telling it here, I would simply urge you to go online and look back at the results for Pakistan during August and September 2010. If you know the right people, you may also like to check the results for Pakistan during August and September 2011.
In golf, Tiger Woods is on the point of being knocked off the top of the PGA rankings by Lee Westwood. Luckily, this will not bother Woods unduly as he has dropped the ego and is now all about team golf.
Well, that was the impression he gave before the Ryder Cup, and who are we to suggest his patriotic enthusiasm was a cynical ploy to rebuild his battered reputation in America?
By the way, it rained a lot during the Ryder Cup, but you already knew that. Because everyone knew it would rain in Wales in October, didn't they?
For those of you craving stability and normality after your ordeal, some things have remained reassuringly dull.
The rugby union season, for example, is well under way with nothing exciting to report. To be fair, that may change now that Halloween is near and the shops have started selling fake blood again.
And in cycling, Alberto Contador, the Tour de France winner, has tested positive for a banned substance. Fortunately, he has a convenient excuse - something about contaminated meat crossing the Pyrenees - so he is obviously entirely innocent.
Plus ca change, plus c'est la meme chose, as they say in Chile. If they happen to be French.
Will Batchelor is a writer, broadcaster and self-confessed cynical sports fan.
sports@thenational.ae
Emirates exiles
Will Wilson is not the first player to have attained high-class representative honours after first learning to play rugby on the playing fields of UAE.
Jonny Macdonald
Abu Dhabi-born and raised, the current Jebel Ali Dragons assistant coach was selected to play for Scotland at the Hong Kong Sevens in 2011.
Jordan Onojaife
Having started rugby by chance when the Jumeirah College team were short of players, he later won the World Under 20 Championship with England.
Devante Onojaife
Followed older brother Jordan into England age-group rugby, as well as the pro game at Northampton Saints, but recently switched allegiance to Scotland.
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
HAJJAN
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More from Neighbourhood Watch
How green is the expo nursery?
Some 400,000 shrubs and 13,000 trees in the on-site nursery
An additional 450,000 shrubs and 4,000 trees to be delivered in the months leading up to the expo
Ghaf, date palm, acacia arabica, acacia tortilis, vitex or sage, techoma and the salvadora are just some heat tolerant native plants in the nursery
Approximately 340 species of shrubs and trees selected for diverse landscape
The nursery team works exclusively with organic fertilisers and pesticides
All shrubs and trees supplied by Dubai Municipality
Most sourced from farms, nurseries across the country
Plants and trees are re-potted when they arrive at nursery to give them room to grow
Some mature trees are in open areas or planted within the expo site
Green waste is recycled as compost
Treated sewage effluent supplied by Dubai Municipality is used to meet the majority of the nursery’s irrigation needs
Construction workforce peaked at 40,000 workers
About 65,000 people have signed up to volunteer
Main themes of expo is ‘Connecting Minds, Creating the Future’ and three subthemes of opportunity, mobility and sustainability.
Expo 2020 Dubai to open in October 2020 and run for six months
More from UAE Human Development Report:
Results
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Infiniti QX80 specs
Engine: twin-turbocharged 3.5-liter V6
Power: 450hp
Torque: 700Nm
Price: From Dh450,000, Autograph model from Dh510,000
Available: Now
Tips for used car buyers
- Choose cars with GCC specifications
- Get a service history for cars less than five years old
- Don’t go cheap on the inspection
- Check for oil leaks
- Do a Google search on the standard problems for your car model
- Do your due diligence. Get a transfer of ownership done at an official RTA centre
- Check the vehicle’s condition. You don’t want to buy a car that’s a good deal but ends up costing you Dh10,000 in repairs every month
- Validate warranty and service contracts with the relevant agency and and make sure they are valid when ownership is transferred
- If you are planning to sell the car soon, buy one with a good resale value. The two most popular cars in the UAE are black or white in colour and other colours are harder to sell
Tarek Kabrit, chief executive of Seez, and Imad Hammad, chief executive and co-founder of CarSwitch.com
'Skin'
Dir: Guy Nattiv
Starring: Jamie Bell, Danielle McDonald, Bill Camp, Vera Farmiga
Rating: 3.5/5 stars
GOLF’S RAHMBO
- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
- 5th player in last 30 years to win 3 European Tour and 2 PGA Tour titles before age 24 (Woods, Garcia, McIlroy, Spieth)
Company%C2%A0profile
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Dust and sand storms compared
Sand storm
- Particle size: Larger, heavier sand grains
- Visibility: Often dramatic with thick "walls" of sand
- Duration: Short-lived, typically localised
- Travel distance: Limited
- Source: Open desert areas with strong winds
Dust storm
- Particle size: Much finer, lightweight particles
- Visibility: Hazy skies but less intense
- Duration: Can linger for days
- Travel distance: Long-range, up to thousands of kilometres
- Source: Can be carried from distant regions
LIST OF INVITEES
Shergo Kurdi (am)
Rayhan Thomas
Saud Al Sharee (am)
Min Woo Lee
Todd Clements
Matthew Jordan
AbdulRahman Al Mansour (am)
Matteo Manassero
Alfie Plant
Othman Al Mulla
Shaun Norris
How to wear a kandura
Dos
- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
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COMPANY%20PROFILE%20
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HWJN
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England-South Africa Test series
1st Test England win by 211 runs at Lord's, London
2nd Test South Africa win by 340 runs at Trent Bridge, Nottingham
3rd Test July 27-31 at The Oval, London
4th Test August 4-8 at Old Trafford, Manchester
Who was Alfred Nobel?
The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.
- In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
- Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
- Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
The specs
Engine: 2-litre 4-cylinder and 3.6-litre 6-cylinder
Power: 220 and 280 horsepower
Torque: 350 and 360Nm
Transmission: eight-speed automatic
Price: from Dh136,521 VAT and Dh166,464 VAT
On sale: now
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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
COMPANY PROFILE
Name: Cofe
Year started: 2018
Based: UAE
Employees: 80-100
Amount raised: $13m
Investors: KISP ventures, Cedar Mundi, Towell Holding International, Takamul Capital, Dividend Gate Capital, Nizar AlNusif Sons Holding, Arab Investment Company and Al Imtiaz Investment Group
Opening weekend Premier League fixtures
Weekend of August 10-13
Arsenal v Manchester City
Bournemouth v Cardiff City
Fulham v Crystal Palace
Huddersfield Town v Chelsea
Liverpool v West Ham United
Manchester United v Leicester City
Newcastle United v Tottenham Hotspur
Southampton v Burnley
Watford v Brighton & Hove Albion
Wolverhampton Wanderers v Everton
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AIR
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