• The World’s 50 Best Restaurants academy has announced the 2021 list of restaurants ranked from 51 to 100. The Core by Clare Smyth in Notting Hill came in at number 64. Getty Images
    The World’s 50 Best Restaurants academy has announced the 2021 list of restaurants ranked from 51 to 100. The Core by Clare Smyth in Notting Hill came in at number 64. Getty Images
  • A dish of 'Potato and Roe' at Core by Clare Smyth. Getty Images
    A dish of 'Potato and Roe' at Core by Clare Smyth. Getty Images
  • Dinner by Heston Blumenthal was 65th on the list. Getty Images
    Dinner by Heston Blumenthal was 65th on the list. Getty Images
  • Mr Blumenthal is a world-renowned chef and pioneer of multi-sensory cooking. Getty Images
    Mr Blumenthal is a world-renowned chef and pioneer of multi-sensory cooking. Getty Images
  • Dinner by Heston Blumenthal is located in the Mandarin Oriental hotel in London's Knightsbridge. Getty Images
    Dinner by Heston Blumenthal is located in the Mandarin Oriental hotel in London's Knightsbridge. Getty Images
  • Tomos Parry is head chef at London's Brat, which was number 78 on the list. Alamy
    Tomos Parry is head chef at London's Brat, which was number 78 on the list. Alamy
  • Grilled red peppers are just one of the tasty items on the menu at Brat. Alamy
    Grilled red peppers are just one of the tasty items on the menu at Brat. Alamy
  • Ikoyi in London was named the 87th best restaurant. It was co-founded by childhood friends Jeremy Chan, right, and Iré Hassan-Odukale. Photo: Ikoyi
    Ikoyi in London was named the 87th best restaurant. It was co-founded by childhood friends Jeremy Chan, right, and Iré Hassan-Odukale. Photo: Ikoyi
  • Ike jime trout and scotch bonnet ponzu is on the menu at Ikoyi. Photo: Ikoyi
    Ike jime trout and scotch bonnet ponzu is on the menu at Ikoyi. Photo: Ikoyi
  • Diners can enjoy plantain caramelised in ginger and kelp with uziza jam at Ikoyi. Photo: Ikoyi
    Diners can enjoy plantain caramelised in ginger and kelp with uziza jam at Ikoyi. Photo: Ikoyi

Best restaurants: London and Tokyo shine in starter for world's best list


Simon Rushton
  • English
  • Arabic

London and Tokyo are blazing ahead of Paris and other centres of fine dining with a crop of exciting restaurants in a new list of the world’s best.

The World's 50 Best Restaurants will be announced on October 5, but on Thursday organisers whetted the appetite of discerning diners with the new 51-100 list.

The list is a celebratory taster of gastronomic delights, from West African cuisine in London to French influences in Tokyo, via Brazil and India and to all corners of the globe.

Only London and Tokyo had four restaurants in the 51-100 list.

The list contains 21 restaurants from Europe, 13 from Asia and nine from South America, covering a total of 22 countries.

Japan has the most entries - five - for any single country and its capital, alongside London, hosts the most for a city.

In London, Ikoyi, based in St James Park just minutes from Buckingham Palace, and Brat, in buzzing Shoreditch, are new entries — at 87 and 78 respectively.

Staying on the list is Heston Blumenthal's Dinner, in Knightsbridge, and Clare Smyth's Core, in the heart of Notting Hill — at 65 and 64 respectively.

Potato and Roe from Core by Clare Smyth. Getty Images
Potato and Roe from Core by Clare Smyth. Getty Images

At Ikoyi, chef Jeremy Chan takes spices and influences from west Africa - Ikoyi is a neighbourhood in the Nigerian city of Lagos - and imports ingredients and ideas from Asia to create mouth-watering dishes.

“We are extremely humbled by the recognition on the global stage and proud of our small, hard-working team. We are also grateful to our producers, without whom this success would not be possible,” the chef said.

Brat is an old English word for turbot and the restaurant's chef Tomos Parry draws on flame grilling techniques in his wood-lined first-floor bistro.

"This means the world. I am so proud of the team, the continued integrity, passion and hard work paid off," a spokeswoman said.

Outside of the more renowned culinary hotspots are some finds including Willem Hiele at No.77, in the Belgian seaside town of Koksijde, La Grenouillère in northern France, and La Colombe, in Cape Town.

Ikoyi chef Jeremy Chan and business partner Iré Hassan-Odukale. Photo: Ikoyi
Ikoyi chef Jeremy Chan and business partner Iré Hassan-Odukale. Photo: Ikoyi

“With restaurants in 22 countries, the 51-100 list this year recognises a broader range of destinations than ever. We're thrilled to see 13 new entries join the 51-100 list for the first time, as the gastronomic world continues to overcome the huge challenges wrought by the pandemic,” said William Drew, director of content for The World's 50 Best Restaurants.

The annual list is created by a voting panel of more than 1,000 independent authorities in the world of gastronomy, from renowned chefs and food journalists to travelling gastronomes.

The 51-100 list is

23-man shortlist for next six Hall of Fame inductees

Tony Adams, David Beckham, Dennis Bergkamp, Sol Campbell, Eric Cantona, Andrew Cole, Ashley Cole, Didier Drogba, Les Ferdinand, Rio Ferdinand, Robbie Fowler, Steven Gerrard, Roy Keane, Frank Lampard, Matt Le Tissier, Michael Owen, Peter Schmeichel, Paul Scholes, John Terry, Robin van Persie, Nemanja Vidic, Patrick Viera, Ian Wright.

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

How to vote in the UAE

1) Download your ballot https://www.fvap.gov/

2) Take it to the US Embassy

3) Deadline is October 15

4) The embassy will ensure all ballots reach the US in time for the November 3 poll

COMPANY PROFILE
Name: ARDH Collective
Based: Dubai
Founders: Alhaan Ahmed, Alyina Ahmed and Maximo Tettamanzi
Sector: Sustainability
Total funding: Self funded
Number of employees: 4
Ovo's tips to find extra heat
  • Open your curtains when it’s sunny 
  • Keep your oven open after cooking  
  • Have a cuddle with pets and loved ones to help stay cosy 
  • Eat ginger but avoid chilli as it makes you sweat 
  • Put on extra layers  
  • Do a few star jumps  
  • Avoid alcohol   
Famous left-handers

- Marie Curie

- Jimi Hendrix

- Leonardo Di Vinci

- David Bowie

- Paul McCartney

- Albert Einstein

- Jack the Ripper

- Barack Obama

- Helen Keller

- Joan of Arc

'Cheb%20Khaled'
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Stats at a glance:

Cost: 1.05 billion pounds (Dh 4.8 billion)

Number in service: 6

Complement 191 (space for up to 285)

Top speed: over 32 knots

Range: Over 7,000 nautical miles

Length 152.4 m

Displacement: 8,700 tonnes

Beam:   21.2 m

Draught: 7.4 m

Various Artists 
Habibi Funk: An Eclectic Selection Of Music From The Arab World (Habibi Funk)
​​​​​​​

From Conquest to Deportation

Jeronim Perovic, Hurst

Brief scores:

Day 2

England: 277 & 19-0

West Indies: 154

Concrete and Gold
Foo Fighters
RCA records

WHEN TO GO:

September to November or March to May; this is when visitors are most likely to see what they’ve come for.

WHERE TO STAY:

Meghauli Serai, A Taj Safari - Chitwan National Park resort (tajhotels.com) is a one-hour drive from Bharatpur Airport with stays costing from Dh1,396 per night, including taxes and breakfast. Return airport transfers cost from Dh661.

HOW TO GET THERE:

Etihad Airways regularly flies from Abu Dhabi to Kathmandu from around Dh1,500 per person return, including taxes. Buddha Air (buddhaair.com) and Yeti Airlines (yetiairlines.com) fly from Kathmandu to Bharatpur several times a day from about Dh660 return and the flight takes just 20 minutes. Driving is possible but the roads are hilly which means it will take you five or six hours to travel 148 kilometres.

AT%20A%20GLANCE
%3Cp%3E%3Cstrong%3EWindfall%3C%2Fstrong%3E%3Cbr%3EAn%20%E2%80%9Cenergy%20profits%20levy%E2%80%9D%20to%20raise%20about%20%C2%A35%20billion%20in%20a%20year.%20The%20temporary%20one-off%20tax%20will%20hit%20oil%20and%20gas%20firms%20by%2025%20per%20cent%20on%20extraordinary%20profits.%20An%2080%20per%20cent%20investment%20allowance%20should%20calm%20Conservative%20nerves%20that%20the%20move%20will%20dent%20North%20Sea%20firms%E2%80%99%20investment%20to%20save%20them%2091p%20for%20every%20%C2%A31%20they%20spend.%3Cbr%3E%3Cstrong%3EA%20universal%20grant%3C%2Fstrong%3E%3Cbr%3EEnergy%20bills%20discount%2C%20which%20was%20effectively%20a%20%C2%A3200%20loan%2C%20has%20doubled%20to%20a%20%C2%A3400%20discount%20on%20bills%20for%20all%20households%20from%20October%20that%20will%20not%20need%20to%20be%20paid%20back.%3Cbr%3E%3Cstrong%3ETargeted%20measures%3C%2Fstrong%3E%3Cbr%3EMore%20than%20eight%20million%20of%20the%20lowest%20income%20households%20will%20receive%20a%20%C2%A3650%20one-off%20payment.%20It%20will%20apply%20to%20households%20on%20Universal%20Credit%2C%20Tax%20Credits%2C%20Pension%20Credit%20and%20legacy%20benefits.%3Cbr%3ESeparate%20one-off%20payments%20of%20%C2%A3300%20will%20go%20to%20pensioners%20and%20%C2%A3150%20for%20those%20receiving%20disability%20benefits.%3C%2Fp%3E%0A
Uefa Nations League: How it works

The Uefa Nations League, introduced last year, has reached its final stage, to be played over five days in northern Portugal. The format of its closing tournament is compact, spread over two semi-finals, with the first, Portugal versus Switzerland in Porto on Wednesday evening, and the second, England against the Netherlands, in Guimaraes, on Thursday.

The winners of each semi will then meet at Porto’s Dragao stadium on Sunday, with the losing semi-finalists contesting a third-place play-off in Guimaraes earlier that day.

Qualifying for the final stage was via League A of the inaugural Nations League, in which the top 12 European countries according to Uefa's co-efficient seeding system were divided into four groups, the teams playing each other twice between September and November. Portugal, who finished above Italy and Poland, successfully bid to host the finals.

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

Why seagrass matters
  • Carbon sink: Seagrass sequesters carbon up to 35X faster than tropical rainforests
  • Marine nursery: Crucial habitat for juvenile fish, crustations, and invertebrates
  • Biodiversity: Support species like sea turtles, dugongs, and seabirds
  • Coastal protection: Reduce erosion and improve water quality
The years Ramadan fell in May

1987

1954

1921

1888

INDIA SQUADS

India squad for third Test against Sri Lanka
Virat Kohli (capt), Murali Vijay, Lokesh Rahul, Shikhar Dhawan, Cheteshwar Pujara, Ajinkya Rahane, Rohit Sharma, Wriddhiman Saha, Ravichandran Ashwin, Ravindra Jadeja, Kuldeep Yadav, Mohammed Shami, Umesh Yadav, Ishant Sharma, Vijay Shankar

India squad for ODI series against Sri Lanka
Rohit Sharma (capt), Shikhar Dhawan, Ajinkya Rahane, Shreyas Iyer, Manish Pandey, Kedar Jadhav, Dinesh Karthik, Mahendra Singh Dhoni, Hardik Pandya, Axar Patel, Kuldeep Yadav, Yuzvendra Chahal, Jasprit Bumrah, Bhuvneshwar Kumar, Siddarth Kaul

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

Updated: November 18, 2021, 6:45 AM