Three women will likely face the lone remaining male candidate fighting to become the next leader of Britain's ruling Conservative Party following vote results announced late on Monday evening.
With Rishi Sunak close to securing enough votes to get him into the final round of two, Foreign Secretary Liz Truss, Trade Minister Penny Mordaunt and former local government minister Kemi Badenoch will compete for the remaining votes to go head-to-head with the former chancellor.
Their teams are mounting intense campaigns to win over the 358 Tory MPs voting today in a ballot that will reduce the candidates from five to four.
Despite running an effective campaign and performing well in the weekend’s two leadership debates, the remaining one- nation Tory, Tom Tugendhat, is likely to be eliminated, leaving just four candidates.
However, it is the 27 votes of right-winger Suella Braverman, eliminated on Thursday, that the three remaining women are chasing, with the majority expected to go to Ms Truss.
However, Ms Badenoch’s impressive surge in winning over MPs and her straight-talking during the debates could see her take up to eight of Ms Braverman’s votes to boost her current tally of 49.
Ms Truss will be anxious to sweep up the remaining 19 backers to increase her vote from 64 and draw level in second place with Ms Mordaunt on 83.
Ms Mordaunt, who had a major surge in the polls last week following her impressive campaign launch, has been the subject of a sustained media smear campaign, with leaked stories on the trade minister’s time in government.
Although she delivered a steady debating performance she did not shine as much as her supporters hoped, whereas Mr Sunak largely impressed, particularly on the economy.
If, as expected, Mr Tugendhat is knocked out following the vote announced at 8pm local time tonight then the backers he secured — possibly a few more than the 32 he scored in the Thursday’s round — will likely go to Ms Mordaunt.
She will also receive a substantial boost if the former army officer publicly backs the minister, who is also a Royal Navy reservist.
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Conservative Party members will chose between Liz Truss and Rishi Sunak in the race to become Britain's next prime minister, after Penny Mordaunt was eliminated. PA -

Rishi Sunak — former chancellor who resigned from his position last week. In a slick campaign video he said the government could not afford to fool voters about the difficulties ahead with ‘comforting fairy tales’. Getty Images -

Liz Truss — the UK’s Foreign Secretary has pledged to start cutting taxes 'from day one' if she becomes prime minister, to tackle the cost-of-living crisis. She has also vowed to ‘take the vital steps necessary’ to protect the Good Friday Agreement. Getty Images -

OUT OF THE RACE: Penny Mordaunt — Brexit-backing Trade Minister has insisted the Conservative Party was elected to ‘deliver a manifesto’. She played a prominent role in the Leave campaign in the 2016 referendum. Reuters -
OUT OF THE RACE: Kemi Badenoch — former equalities minister has promised 'limited government' and 'a focus on the essentials'. She has said Boris Johnson was 'a symptom of the problems we face, not the cause of them'. Photo: UK Parliament -

OUT OF THE RACE: Tom Tugendhat —Foreign Affairs Committee chairman and ‘Remainer’ aims to reverse the national insurance rise. He says the presence of Brexit party and Leave figures on his team is reassuring for Brexiteers. Reuters -

OUT OF THE RACE: Suella Braverman — current Attorney General has promised 'rapid and large tax cuts' to ease inflation. She has said the energy crisis means 'we must suspend the all-consuming desire to achieve net zero by 2050'. Reuters -

OUT OF THE RACE: Nadhim Zahawi — newly appointed Chancellor has promised to cut taxes and push ahead with the reforms he started in his previous role as education secretary, to ‘deliver a great education for every child’. PA -

OUT OF THE RACE: Jeremy Hunt — runner-up to Boris Johnson in the 2019 leadership race, who has pledged to slash corporation tax to 15 per cent. He has also promised to back the Northern Ireland Protocol Bill. AFP -

OUT OF THE RACE: Rehman Chishti — newly appointed Foreign Office minister had spoken of the importance of lower taxes and having a small state with a big society. 'It’s about aspirational conservatism, it’s about fresh ideas and then it comes down to having a fresh team.' Getty Images -

OUT OF THE RACE: Sajid Javid — experienced former health secretary had planned to scrap the government’s national insurance increase, bring forward the proposed 1p income tax cut to next year and introduce a further ‘significant’ temporary reduction on fuel duty. PA -

OUT OF THE RACE: Grant Shapps — the Transport Secretary had said on TV: 'I am interested in the bread-and-butter issues that your viewers will be thinking about every single day of the week.' AP
Technically that could get her to 115 votes — although MPs are not tied to people they back between rounds — which would be five short of the 120 needed to guarantee a spot in the final pair.
The fourth round of voting will take place on Tuesday. The field will shrink from four to three, with current fourth-placed Ms Badenoch being the potential loser. But this is by no means guaranteed if the right-wing, hard-Brexit faction of the party decides that she is a stronger candidate than Ms Truss, who failed to excel in the debates.
Following Tuesday’s vote, to be announced at 4pm local time, the field will be down to just three candidates. A leadership debate on Sky News planned for Tuesday evening was cancelled after Mr Sunak and Ms Truss indicated that they did not want to take part, the broadcaster said.
“Conservative MPs are said to be concerned about the damage the debates are doing to the image of the Conservative Party, exposing disagreements and splits within the party,” a statement from Sky read.
The fifth and final poll will take place on Wednesday afternoon.
The Conservatives' estimated 200,000 members will then vote for which of the pair they want as Britain’s next prime minister with the winner to be announced on 5 September.
UK Conservatives on the leadership campaign trail - in pictures
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Candidates Rishi Sunak and Liz Truss at the Conservative Party leadership election hustings at Wembley Arena, London. This was the final hustings attended by Tory Party members who will vote for the new leader and next prime minister. EPA -

Liz Truss addresses Conservative Party members at Wembley Arena. AP -

Mr Sunak puts forward his case to be leader while speaking at Wembley Arena. Bloomberg -

Mr Sunak visits his family's old business, Bassett Pharmacy in Southampton, while on the campaign trail. Reuters -

Ms Truss speaks to staff at Condimentum Ltd at the Food Enterprise Park in Norwich. Getty Images -

A Rishi Sunak supporter at a hustings event in Norfolk. PA -

Mr Sunak greets people at a leadership hustings in Manchester. Bloomberg -

Ms Truss poses for a selfie with a supporter as she arrives for the event in Manchester. Getty -

Rishi Sunak looks through the sights of an anti-tank missile launcher, supplied to Ukraine, during a visit to the Thales Defence System plant in Belfast, Northern Ireland. AP -

Liz Truss at a Conservative Party leadership campaign event in Belfast. Getty -

Liz Truss meets supporters before a hustings in Perth, Scotland. Getty -

Rishi Sunak speaks during a campaign visit to Cluny Castle in Inverurie, Scotland. Getty -

Police hold back protesters outside Perth Concert Hall, Scotland, where Conservative leadership candidates Liz Truss and Rishi Sunak were speaking. PA -

A mural showing the two leadership contestants appears on a wall in Belfast, Northern Ireland. AP -

Rishi Sunak during a visit to St John's Wood Synagogue, north London. PA -

Liz Truss at the Conservative Party leadership election hustings in Cheltenham. EPA -

Rishi Sunak during a hustings event in Cheltenham. Reuters -

Liz Truss speaks to scientists during a campaign visit to a life sciences laboratory at Alderley Park in Manchester. PA -

Rishi Sunak during a campaign hustings in Darlington, England. Bloomberg -

Liz Truss meets party members before she speaks at the Darlington campaign hustings. Getty -

Rishi Sunak arrives for the Darlington hustings. Getty -

Liz Truss plays pool during a visit to the Onside Future Youth Zone in London. Reuters -

Rishi Sunak looks at a book with Teddy Openshaw, 4, as his father, Henry, looks on after a Conservative leadership campaign event in Ribble Valley, Lancashire, England. Getty -

Liz Truss plays table tennis with former Conservative party leader Iain Duncan Smith during a visit to the Onside Future Youth Zone in London. Reuters -

Liz Truss with supporters at a campaign event in Solihull, England. Reuters -

Rishi Sunak attends a campaign event held by his party in Bexhill, England. Reuters -

A protester is removed as Ms Truss speaks during the Conservative Party leadership hustings in Eastbourne. Bloomberg -

Mr Sunak speaks at an event in Edinburgh. PA -

Ms Truss leaves the hall in Exeter, south-west England, after her speech to a Conservative Party membership hustings. Getty -

Mr Sunak speaks at the University of Exeter in south-west England. AP -

A supporter of Ms Truss at a Conservative Party hustings in Exeter, south-west England. Getty -

Ms Truss at a hustings event at the Pavilion conference centre at Elland Road in Leeds. PA -

Mr Sunak in Salisbury watching a screening of the Uefa Women's Euro 2022 final between England and Germany at Wembley stadium. England won 2-1 in extra time. PA -

Ms Truss before the Uefa Women's Euro 2022 final at Wembley stadium in London. AFP -

Mr Sunak meets Tory members at Fontwell Park Racecourse. Reuters -

Ms Truss at an event in Dereham, Norfolk. AFP -

Mr Sunak in Ropley, near Winchester, Hampshire. PA -

Ms Truss speaks as Conservative Member of Parliament Tom Tugendhat looks on at a Conservative Party leadership campaign event at Biggin Hill Airport. Getty -

Ms Truss on the campaign trail in Woodford Green, on the outskirts of London. Reuters -

Mr Sunak at a Conservative Party hustings event in Leeds. AFP -

Ms Truss speaks at the hustings event in Leeds. AFP -

Sunak and Truss-themed souvenirs at a stand during the Leeds hustings event. Reuters -

Ms Truss, and her mother, Patricia, arrive for the hustings event. Getty -

Ms Truss poses with supporters in Morley, England. Getty -

Mr Sunak delivers a speech during a campaign event in Newmarket. AFP -

Ms Truss and Jake Berry, MP for Rossendale and Darwen, during a visit to a broadband interchange company in Leeds. PA -

Mr Sunak answers questions as he takes part in the hustings in Leeds. AFP -

Ms Truss speaks at an event at a private house with members of the Conservative Party in Woodford Green. PA -

Ms Truss and Mr Sunak pose for a picture before a BBC leadership debate at Victoria Hall in Hanley. Getty -

Ms Truss addresses Mr Sunak during the televised debate. Getty -

Mr Sunak, with daughters Krishna and Anushka, and wife Akshata Murthy, during a visit to Vaculug tyre specialists at Gonerby Hill Foot, Grantham. PA -

Ms Truss speaks to people while campaigning in Marden. Getty -

Ms Truss celebrates after being named, along with Mr Sunak, one of the final two candidates in the race to become the UK's next prime minister. PA -

Mr Sunak outside his campaign office in central London. EPA -

Ms Truss outside Downing Street in London. Reuters -

Rishi Sunak meets Conservative Party members and activists, in Teesport, Redcar. Reuters -

Conservative leadership candidates Mr Sunak, Ms Truss, Kemi Badenoch, presenter Julie Etchingham, Tom Tugendhat and Penny Mordaunt during 'Britain's Next Prime Minister: The ITV Debate' in London. EPA -

Ms Badenoch arrives at Here East studios in Stratford, east London, before a live television debate. PA -

Mr Sunak arrives at a London event to launch his campaign to be the next Conservative Party leader and UK prime minister. Reuters -

Mr Tugendhat appears on the BBC One current affairs programme, 'Sunday Morning'. PA -

Ms Badenoch, Ms Mordaunt, Mr Sunak, Ms Truss and Mr Tugendhat before the live television debate. PA -

Ms Mordaunt arrives for the launch of her Conservative leadership campaign at the Cinnamon Club in Westminster. PA -

Ms Truss speaks at the launch event for her campaign to become the next leader of the Tory Party and Britain's prime minister, in London. EPA -

Chancellor of the Exchequer Nadhim Zahawi, one of the candidates who has been knocked out of the race, giving a speech at the Churchill War Rooms. PA -

Former leadership candidate Jeremy Hunt appearing on the BBC One current affairs programme, 'Sunday Morning'. PA -

Sajid Javid attending the launch of his campaign to be Conservative Party leader and prime minister, at the Cinnamon Club in London. He has since been knocked out of the contest. PA -

Rehman Chishti is interviewed after announcing his bid to become the next prime minister. Mr Chishti is no longer in the race. Getty -

Mr Tugendhat speaking at the launch of his campaign. PA -

Culture Secretary Nadine Dorries and Conservative MP Iain Duncan Smith arrive for the Truss campaign launch event. Getty -

Former leadership candidate Attorney General Suella Braverman at the Churchill War Rooms in central London. PA -

Supporters of Mr Sunak wait for his arrival ahead of the campaign launch. Bloomberg -

Mr Tugendhat makes a speech at the launch of his campaign. PA -

Mr Javid mops his brow while launching his campaign. Getty -

Ms Truss leaves for work after her announcement that she would be running for the leadership of the Conservative Party. Getty
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THE SPECS
Engine: 3.5-litre supercharged V6
Power: 416hp at 7,000rpm
Torque: 410Nm at 3,500rpm
Transmission: 6-speed manual
Fuel consumption: 10.2 l/100km
Price: Dh375,000
On sale: now
Silent Hill f
Publisher: Konami
Platforms: PlayStation 5, Xbox Series X/S, PC
Rating: 4.5/5
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Expert advice
“Join in with a group like Cycle Safe Dubai or TrainYAS, where you’ll meet like-minded people and always have support on hand.”
Stewart Howison, co-founder of Cycle Safe Dubai and owner of Revolution Cycles
“When you sweat a lot, you lose a lot of salt and other electrolytes from your body. If your electrolytes drop enough, you will be at risk of cramping. To prevent salt deficiency, simply add an electrolyte mix to your water.”
Cornelia Gloor, head of RAK Hospital’s Rehabilitation and Physiotherapy Centre
“Don’t make the mistake of thinking you can ride as fast or as far during the summer as you do in cooler weather. The heat will make you expend more energy to maintain a speed that might normally be comfortable, so pace yourself when riding during the hotter parts of the day.”
Chandrashekar Nandi, physiotherapist at Burjeel Hospital in Dubai
MATCH INFO
Hoffenheim v Liverpool
Uefa Champions League play-off, first leg
Location: Rhein-Neckar-Arena, Sinsheim
Kick-off: Tuesday, 10.45pm (UAE)
CREW
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RESULTS
5pm: Maiden (PA) Dh80,000 1,400m, Winner SS Lamea, Saif Al Balushi (jockey), Ibrahim Al Hadhrami (trainer).
5.30pm: Wathba Stallions Cup Handicap (PA) Dh70,000 1,400m, Winner AF Makerah, Sean Kirrane, Ernst Oertel
6pm: Handicap (PA) Dh80,000 1,600m, Winner Maaly Al Reef, Brett Doyle, Abdallah Al Hammadi
6.30pm: Handicap (PA) Dh90,000 1,600m, Winner AF Momtaz, Antonio Fresu, Musabah Al Muhairi
7pm: Handicap (PA) Dh80,000 2,200m, Winner Morjanah Al Reef, Brett Doyle, Abdallah Al Hammadi
7.30pm: Handicap (TB) Dh100,000 2,200m, Winner Mudarrab, Jim Crowley, Erwan Charpy
The specs
Price, base / as tested Dh135,000
Engine 1.6L turbo
Gearbox Six speed automatic with manual and sports mode
Power 165hp @ 6,000rpm
Torque 240Nm @ 1,400rpm 0-100kph: 9.2 seconds
Top speed 420 kph (governed)
Fuel economy, combined 35.2L / 100km (est)
What can victims do?
Always use only regulated platforms
Stop all transactions and communication on suspicion
Save all evidence (screenshots, chat logs, transaction IDs)
Report to local authorities
Warn others to prevent further harm
Courtesy: Crystal Intelligence
KINGDOM%20OF%20THE%20PLANET%20OF%20THE%20APES
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Killing of Qassem Suleimani
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Whiile you're here
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Defined benefit and defined contribution schemes explained
Defined Benefit Plan (DB)
A defined benefit plan is where the benefit is defined by a formula, typically length of service to and salary at date of leaving.
Defined Contribution Plan (DC)
A defined contribution plan is where the benefit depends on the amount of money put into the plan for an employee, and how much investment return is earned on those contributions.
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
BUNDESLIGA FIXTURES
(All games 4-3pm kick UAE time) Bayern Munich v Augsburg, Borussia Dortmund v Bayer Leverkusen, Hoffenheim v Hertha Berlin, Wolfsburg v Mainz , Eintracht Frankfurt v Freiburg, Union Berlin v RB Leipzig, Cologne v Schalke , Werder Bremen v Borussia Monchengladbach, Stuttgart v Arminia Bielefeld
WOMAN AND CHILD
Director: Saeed Roustaee
Starring: Parinaz Izadyar, Payman Maadi
Rating: 4/5
POWERWASH%20SIMULATOR
DUNE%3A%20PART%20TWO
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
COMPANY PROFILE
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NEW ARRIVALS
Benjamin Mendy (Monaco) - £51.75m (Dh247.94m)
Kyle Walker (Tottenham Hotspur) - £45.9m
Bernardo Silva (Monaco) - £45m
Ederson Moraes (Benfica) - £36m
Danilo (Real Madrid) - £27m
Douglas Luiz (Vasco de Gama) - £10.8m
more from Janine di Giovanni
Schedule
RESULTS
THREE
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