• Mathew Swan has painted a Wimbledon-themed sign on the window of the Dog and Fox pub in the London suburb, with fans to return for this year’s tournament. All photos: Mark Chilvers for The National
    Mathew Swan has painted a Wimbledon-themed sign on the window of the Dog and Fox pub in the London suburb, with fans to return for this year’s tournament. All photos: Mark Chilvers for The National
  • Wimbledon was cancelled last year because of the pandemic and this summer will not quite bring a return to normal, with fans required to show proof of vaccination or a negative test result to enter.
    Wimbledon was cancelled last year because of the pandemic and this summer will not quite bring a return to normal, with fans required to show proof of vaccination or a negative test result to enter.
  • Gianluca Minozzo, manager at the Table Vallebona delicatessen, is looking forward to his first experience of the impact of the competition on the area.
    Gianluca Minozzo, manager at the Table Vallebona delicatessen, is looking forward to his first experience of the impact of the competition on the area.
  • Many local businesses have created elaborate window displays to celebrate the tennis.
    Many local businesses have created elaborate window displays to celebrate the tennis.
  • The Thai Tho restaurant in Wimbledon has a signed tennis ball shrine watched over by a Buddha statue.
    The Thai Tho restaurant in Wimbledon has a signed tennis ball shrine watched over by a Buddha statue.
  • Signed Andy Murray memorabilia at the Thai Tho restaurant.
    Signed Andy Murray memorabilia at the Thai Tho restaurant.
  • John Conradi, reception manager at physical therapy clinic Nordic Balance, shows off its window display.
    John Conradi, reception manager at physical therapy clinic Nordic Balance, shows off its window display.

Welcome back to Wimbledon: relief for local community as tennis showpiece nears normality


Tim Stickings
  • English
  • Arabic

When crowds of tennis fans wind their way through the upmarket Wimbledon Village en route to the All England Club, restaurant owner Adrian Mills will be relieved to see them after months of meagre trading near the famous old grounds.

After last year's Wimbledon was cancelled because of the pandemic, players and fans are returning to the London suburb for this year's tournament – in a boost for Mr Mills and his Thai Tho business.

“Last year you couldn’t even think about tennis but we were quite bereft because it just felt bizarre not to have it,” said Mr Mills, 64, chairman of the Wimbledon Village Business Association.

“When the fans are here, it’s phenomenal. It’s a fantastic privilege to have it [the tournament] down the road.”

With fans needing proof of Covid vaccination or a negative test to enter the grounds and players staying in specially approved hotels, Wimbledon 2021 will not quite be a return to full normality.

But organisers hope to fill 50 per cent of seats in the early rounds and are aiming for 100 per cent capacity for the semi-finals and finals.

The tournament starts on June 28, by which time the UK government was due to lift all restrictions on social contact.

This was pushed back four weeks by UK Prime Minister Boris Johnson after a surge in cases caused by the Delta variant first identified in India.

Fans are still able to come because Wimbledon is part of a UK government pilot project to test the safety of major events.

For Matthew Swan, a musician who was painting tennis-themed decorations in the window of a pub on Thursday, the delay means he cannot perform in front of packed venues in Wimbledon Village as he would like.

“People are relieved that anything at all is happening,” he said. “It’s 100 per cent better than last year.

“It’s going to be different this year but it’s always a lively atmosphere.”

Gianluca Minozzo, the manager of a delicatessen in Wimbledon Village, is looking forward to the start of the tournament. Mark Chilvers for The National
Gianluca Minozzo, the manager of a delicatessen in Wimbledon Village, is looking forward to the start of the tournament. Mark Chilvers for The National

Ticket scramble

When Wimbledon tickets went on sale on a Thursday lunchtime, eager tennis fans caused an online frenzy with tens of thousands waiting in a virtual queue.

David Smith, one of those on the case, had nine different browsers open on three screens in an effort to improve his chances.

The plan worked, with Mr Smith now gearing up to watch the final – and even getting hold of a spare ticket for his mother. “She’s been a tennis fan her whole life and has never been to a final before. She’ll love it,” he said.

There was no such clamour outside the All England Lawn Tennis Club, as Wimbledon’s hosts are formally known. With all tickets sold online, the gates were deserted except for a handful of security staff and passers-by.

The traditional queue of fans who wait for hours to get inside the grounds will be absent this year because of the pandemic.

There will still be a bit of a buzz and an atmosphere and something for everyone to talk about

But another Wimbledon tradition – watching the action on a big screen from the grassy slope known as Henman Hill – will be revived.

The nickname arose in the 1990s in tribute to British player Tim Henman and the name has stuck despite more recent references to Murray Mound.

"The hill will be open," Sally Bolton, chief executive of the All England Club, told BBC Radio 4's Today programme.

“We’re still working through the exact detail of how that will work, but very much open and very much part of the championships this year.”

The gates of the Wimbledon grounds were virtually deserted when tickets for the championships went on sale. Mark Chilvers for The National
The gates of the Wimbledon grounds were virtually deserted when tickets for the championships went on sale. Mark Chilvers for The National

Also returning are traffic restrictions in Wimbledon town centre, with cars banned from parking on Church Road – the street from Wimbledon Village to the tennis club – from 8.30am to 11.30pm during the tournament.

Some Wimbledon residents rent out their apartments for the fortnight and take the opportunity for a holiday.

Tennis stars such as Roger Federer and Serena Williams will not be among the tenants, as the players are staying in special accommodation elsewhere.

It means that the players who sometimes come to Mr Mills’s restaurant – because of the healthy offerings on its menu, he believes – are not expected to show up this time. But he is still pleased with the return of fans.

“That is a massive boost economically for Wimbledon Village because it brings people up there who want to be close to the action,” he said.

Local musician Matthew Swan painted a tennis-themed decoration in the window of a pub in Wimbledon. Mark Chilvers for The National
Local musician Matthew Swan painted a tennis-themed decoration in the window of a pub in Wimbledon. Mark Chilvers for The National

'It's an exciting time'

After a tough economic year, Wimbledon’s cafes and restaurants can welcome guests indoors in groups of up to six people or two households.

Many of them have decked out their stores with tennis-themed displays before the tournament begins.

Gianluca Minozzo, 51, is the manager of a delicatessen called Table Vallebona and is aiming to put some of his wares on outdoor tables to attract fans.

The shop has never witnessed a Wimbledon week because it only opened last November.

“It’s an exciting time so we are looking forward to that,” Mr Minozzo said. “I would love to be there in person.”

Alison Filday, a volunteer at a Shelter charity shop in Wimbledon Village, with store manager Joe Tooze. Mark Chilvers for The National
Alison Filday, a volunteer at a Shelter charity shop in Wimbledon Village, with store manager Joe Tooze. Mark Chilvers for The National

At a fitness and physiotherapy centre called Nordic Balance, some clients have come in, appropriately enough, with tennis elbow – and reception manager John Conradi, 29, said there could be more of them in the coming weeks.

Nordic Balance was not there when a full complement of fans last came to Wimbledon but staff are eagerly anticipating this year’s event.

“We are excited to see how it is,” Mr Conradi said.

At a Shelter charity shop, volunteer Alison Filday, 82, would like to see a late opening at the store so customers who return from the tennis can browse for second-hand items as well as sitting down for food.

“It would be a good idea for all of us to stay open a bit later at night,” she said. “They come to eat here and they see all the shops are closed, it’s very quiet.”

Shop manager Joe Tooze, 33, said even the partial return of fans would be a lift for the area after a trying year.

“There will still be a bit of a buzz and an atmosphere and something for everyone to talk about,” he said. “It’s nice having people around.”

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.