• A packed Victoria Square Fan Festival area as Sir Lenny Henry takes part in the Queen's Baton Relay in Birmingham, before the start of the 2022 Commonwealth Games. Getty Images
    A packed Victoria Square Fan Festival area as Sir Lenny Henry takes part in the Queen's Baton Relay in Birmingham, before the start of the 2022 Commonwealth Games. Getty Images
  • Sir Lenny holds the baton aloft in Birmingham. Getty Images
    Sir Lenny holds the baton aloft in Birmingham. Getty Images
  • Pedestrians walk across Victoria Square decorated in preparation for the Birmingham 2022 Commonwealth Games. AP
    Pedestrians walk across Victoria Square decorated in preparation for the Birmingham 2022 Commonwealth Games. AP
  • The Canadian team train during a 3x3 wheelchair basketball practice session at the Smithfield site. AP
    The Canadian team train during a 3x3 wheelchair basketball practice session at the Smithfield site. AP
  • Scotland's Eilidh Gorrell takes part in a gymnastics training session. AP
    Scotland's Eilidh Gorrell takes part in a gymnastics training session. AP
  • The Vanuatu team at a beach volleyball practice session at the Smithfield site. AP
    The Vanuatu team at a beach volleyball practice session at the Smithfield site. AP
  • Commonwealth Games branding adorns the Birmingham Museum & Art Gallery, as the city prepares to host the games. Getty Images
    Commonwealth Games branding adorns the Birmingham Museum & Art Gallery, as the city prepares to host the games. Getty Images
  • A sign post with venue directions in Birmingham. Getty Images
    A sign post with venue directions in Birmingham. Getty Images
  • A security staff member walks through the NEC as the arenas are prepared. Getty Images
    A security staff member walks through the NEC as the arenas are prepared. Getty Images
  • A volunteer takes a photo of the Perry the Bull, the official mascot of the Commonwealth Games, at the NEC. Getty Images
    A volunteer takes a photo of the Perry the Bull, the official mascot of the Commonwealth Games, at the NEC. Getty Images
  • The Bullring & Grand Central Shopping Centre displays Commonwealth Games branding. Getty Images
    The Bullring & Grand Central Shopping Centre displays Commonwealth Games branding. Getty Images
  • Members of the public pose with flags of the Commonwealth in Birmingham. Getty Images
    Members of the public pose with flags of the Commonwealth in Birmingham. Getty Images
  • Pedestrians walk past Commonwealth Games branding in the city centre. Getty Images
    Pedestrians walk past Commonwealth Games branding in the city centre. Getty Images
  • China Town displays a banner declaring Birmingham to be a 'proud host city'. Getty Images
    China Town displays a banner declaring Birmingham to be a 'proud host city'. Getty Images

Commonwealth Games puts the spotlight on England's second city Birmingham


Simon Rushton
  • English
  • Arabic

Critics are calling it the bargain basement games but the opening of the Commonwealth Games on Thursday brings one of the globe's biggest athletics gatherings after the Olympics and World Championships.

More than 5,000 athletes from 72 countries and territories are competing over 11 days in 19 sports and 280 medal events. Organisers have spent just $1 billion on the event that more than a billion people are expected to tune into for the opening ceremony in the English second city. By way of contrast Russia is believed to have spent more than $50 billion staging the Sochi Olympics.

Where are the Commonwealth Games being held?

The Commonwealth Games are being staged in Birmingham in central England, the UK’s second-biggest city which is about 200km north-west of London.

Birmingham was picked after the original host city, Durban in South Africa, pulled out citing financial problems and a failure to deliver on promises made in its organising bid.

The English city was able to step in as a replacement, partly because it was already planning to bid for a future games, and a string of road and infrastructure improvements have been made since the event was moved to Birmingham.

  • Queen Elizabeth II passes the baton to British parasport athlete Kadeena Cox, at the launch of the Queen's Baton Relay for the Birmingham 2022 Commonwealth Games, at Buckingham Palace. PA
    Queen Elizabeth II passes the baton to British parasport athlete Kadeena Cox, at the launch of the Queen's Baton Relay for the Birmingham 2022 Commonwealth Games, at Buckingham Palace. PA
  • Kadeena Cox, the first baton-bearer commences the baton's journey back in October 2021, as Queen Elizabeth watches on. AFP
    Kadeena Cox, the first baton-bearer commences the baton's journey back in October 2021, as Queen Elizabeth watches on. AFP
  • Batonbearer-Anthony Okereafor carries the baton on a Marine Police boat on the River Thames, in London. Getty Images
    Batonbearer-Anthony Okereafor carries the baton on a Marine Police boat on the River Thames, in London. Getty Images
  • Lucy Walton holds the baton at the top of the Giants Causeway in Portrush, Northern Ireland. Getty Images
    Lucy Walton holds the baton at the top of the Giants Causeway in Portrush, Northern Ireland. Getty Images
  • Sally Orange carries the baton at Stonehenge. Getty Images
    Sally Orange carries the baton at Stonehenge. Getty Images
  • Founder of the Wave, Nick Hounsfield, holds the baton as he surfs at the centre in Bristol. PA
    Founder of the Wave, Nick Hounsfield, holds the baton as he surfs at the centre in Bristol. PA
  • The Queen's Baton Relay is a relay around the world held before the beginning of the Commonwealth Games. Getty Images
    The Queen's Baton Relay is a relay around the world held before the beginning of the Commonwealth Games. Getty Images
  • Sebastian Prajsnar holds the baton during a visit to The Deep, in Hull. Getty Images
    Sebastian Prajsnar holds the baton during a visit to The Deep, in Hull. Getty Images
  • Jean Dixon is greeted by her mother, Jean Buck, 98, after she carried the baton through Seaham. Getty Images
    Jean Dixon is greeted by her mother, Jean Buck, 98, after she carried the baton through Seaham. Getty Images
  • Aimee Willmott Booker carries the baton into Middlesbrough. Getty Images
    Aimee Willmott Booker carries the baton into Middlesbrough. Getty Images
  • The baton travels by boat during it's journey through Newcastle. Getty Images
    The baton travels by boat during it's journey through Newcastle. Getty Images
  • Beth Tweddle holds the Queen's Baton as it visits Liverpool. Getty Images
    Beth Tweddle holds the Queen's Baton as it visits Liverpool. Getty Images
  • The relay makes it's way to Ironbridge. Getty Images
    The relay makes it's way to Ironbridge. Getty Images
  • Justin Mould and Marnie Woolrich carry the baton on a rollercoaster as it visits Alton Towers. Getty Images
    Justin Mould and Marnie Woolrich carry the baton on a rollercoaster as it visits Alton Towers. Getty Images
  • Parmjit Singh raises the baton in Smethwick, England. Getty Images
    Parmjit Singh raises the baton in Smethwick, England. Getty Images
  • Aaron Ciesar carries the baton along a river in Solihull. Getty Images
    Aaron Ciesar carries the baton along a river in Solihull. Getty Images
  • The Queen's Baton is greeted by a band as it reaches Solihull in Birmingham. Getty Images
    The Queen's Baton is greeted by a band as it reaches Solihull in Birmingham. Getty Images

The main venue is Alexander Stadium, for decades the city’s main athletics home in Perry Barr. Other events are being held at Edgbaston cricket ground and University of Birmingham facilities. In a much watched move. primarily because rivals Pakistan and India are in the same group, women's cricket T20 format will be part of the main competition for the first time.

Birmingham is the fifth UK city to stage a Games after London in 1934, Edinburgh in 1970 and 1986, Manchester in 2002 and Glasgow in 2014.

When do the Games start?

Duran Duran are headlining the Commonwealth Games opening ceremony. PA
Duran Duran are headlining the Commonwealth Games opening ceremony. PA

Alexander Stadium will host the opening ceremony on Thursday at 8pm and a royally big fanfare can be expected by the viewing audience.

Steven Knight, the brains behind small screen hit show Peaky Blinders, has created the opening ceremony that will be watched by about 30,000 inside the stadium and millions on TV.

Birmingham-born pop giants Duran Duran will headline the opening ceremony.

UB40, another Birmingham-born band, who first found fame in the 1980s, and local rappers Gilly G and Dapz On The Map have recorded Champion, the games’ theme song.

What is on offer for fans and visitors?

Sir Lenny Henry takes part in The Queen's Baton Relay as it visits Birmingham. Getty
Sir Lenny Henry takes part in The Queen's Baton Relay as it visits Birmingham. Getty

For people who can’t make it to see the events live, a festival zone has been set up in Victoria Square — a pedestrianised area of the city centre.

The site will have live music and volunteers helping fans enjoy the games.

The finishing line for the marathon is also at Victoria Square.

Away from the sports, Peaky Blinders was set in Birmingham, Cadbury’s chocolate factory offers tours, while the Black Country Living Museum and the Jaguar Experience, where tours of the car factory take place, are also major attractions in the area.

What are the Commonwealth Games?

Alexander Stadium is the main venue for the Commonwealth Games. PA
Alexander Stadium is the main venue for the Commonwealth Games. PA

The Commonwealth Games features athletes from 72 nations and territories.

It evolved from the pre-Second World War British Empire Games.

Commonwealth states were originally mostly former British Empire colonies but today that condition is not needed for new members.

The first games were held in 1930 as the British Empire Games, featuring 11 countries and 400 athletes.

It has been staged every four years except in 1942 and 1946 because of the war.

Organisers like to call the event the Friendly Games.

What is the Commonwealth?

The Commonwealth is a voluntary association of independent countries and territories, home to 2.5 billion people.

The organisation’s roots were linked to the British Empire but now any country can become a member.

Gabon and Togo, both this year, were the last nations to join.

Match info

Bournemouth 1 (King 45 1')
Arsenal 2 (Lerma 30' og, Aubameyang 67')

Man of the Match: Sead Kolasinac (Arsenal)

Brief scores:

Everton 2

Walcott 21', Sigurdsson 51'

Tottenham 6

Son 27', 61', Alli 35', Kane 42', 74', Eriksen 48'​​​​​​​

Man of the Match: Son Heung-min (Tottenham Hotspur)

UAE currency: the story behind the money in your pockets
1971: The Year The Music Changed Everything

Director: Asif Kapadia

4/5

Results

1. Lewis Hamilton (Mercedes) 1hr 32mins 03.897sec

2. Max Verstappen (Red Bull-Honda) at 0.745s

3. Valtteri Bottas (Mercedes) 37.383s

4. Lando Norris (McLaren) 46.466s

5.Sergio Perez (Red Bull-Honda) 52.047s

6. Charles Leclerc (Ferrari) 59.090s

7. Daniel Ricciardo (McLaren) 1:06.004

8. Carlos Sainz Jr (Ferrari) 1:07.100

9. Yuki Tsunoda (AlphaTauri-Honda) 1:25.692

10. Lance Stroll (Aston Martin-Mercedes) 1:26.713,

Panipat

Director Ashutosh Gowariker

Produced Ashutosh Gowariker, Rohit Shelatkar, Reliance Entertainment

Cast Arjun Kapoor, Sanjay Dutt, Kriti Sanon, Mohnish Behl, Padmini Kolhapure, Zeenat Aman

Rating 3 /stars

Abramovich London

A Kensington Palace Gardens house with 15 bedrooms is valued at more than £150 million.

A three-storey penthouse at Chelsea Waterfront bought for £22 million.

Steel company Evraz drops more than 10 per cent in trading after UK officials said it was potentially supplying the Russian military.

Sale of Chelsea Football Club is now impossible.

DUBAI SEVENS 2018 DRAW

Gulf Men’s League
Pool A – Dubai Exiles, Dubai Hurricanes, Bahrain, Dubai Sports City Eagles
Pool B – Jebel Ali Dragons, Abu Dhabi Saracens, Abu Dhabi Harlequins, Al Ain Amblers

Gulf Men’s Open
Pool A – Bahrain Firbolgs, Arabian Knights, Yalla Rugby, Muscat
Pool B – Amman Citadel, APB Dubai Sharks, Jebel Ali Dragons 2, Saudi Rugby
Pool C – Abu Dhabi Harlequins 2, Roberts Construction, Dubai Exiles 2
Pool D – Dubai Tigers, UAE Shaheen, Sharjah Wanderers, Amman Citadel 2

Gulf U19 Boys
Pool A – Deira International School, Dubai Hurricanes, British School Al Khubairat, Jumeirah English Speaking School B
Pool B – Dubai English Speaking College 2, Jumeirah College, Dubai College A, Abu Dhabi Harlequins 2
Pool C – Bahrain Colts, Al Yasmina School, DESC, DC B
Pool D – Al Ain Amblers, Repton Royals, Dubai Exiles, Gems World Academy Dubai
Pool E – JESS A, Abu Dhabi Sharks, Abu Dhabi Harlequins 1, EC

Gulf Women
Pool A – Kuwait Scorpions, Black Ruggers, Dubai Sports City Eagles, Dubai Hurricanes 2
Pool B – Emirates Firebirds, Sharjah Wanderers, RAK Rides, Beirut Aconites
Pool C – Dubai Hurricanes, Emirates Firebirds 2, Abu Dhabi Saracens, Transforma Panthers
Pool D – AUC Wolves, Dubai Hawks, Abu Dhabi Harlequins, Al Ain Amblers

Gulf U19 Girls
Pool A – Dubai Exiles, BSAK, DESC, Al Maha
Pool B – Arabian Knights, Dubai Hurricanes, Al Ain Amblers, Abu Dhabi Harlequins

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

The Written World: How Literature Shaped History
Martin Puchner
Granta

PROFILE OF HALAN

Started: November 2017

Founders: Mounir Nakhla, Ahmed Mohsen and Mohamed Aboulnaga

Based: Cairo, Egypt

Sector: transport and logistics

Size: 150 employees

Investment: approximately $8 million

Investors include: Singapore’s Battery Road Digital Holdings, Egypt’s Algebra Ventures, Uber co-founder and former CTO Oscar Salazar

yallacompare profile

Date of launch: 2014

Founder: Jon Richards, founder and chief executive; Samer Chebab, co-founder and chief operating officer, and Jonathan Rawlings, co-founder and chief financial officer

Based: Media City, Dubai 

Sector: Financial services

Size: 120 employees

Investors: 2014: $500,000 in a seed round led by Mulverhill Associates; 2015: $3m in Series A funding led by STC Ventures (managed by Iris Capital), Wamda and Dubai Silicon Oasis Authority; 2019: $8m in Series B funding with the same investors as Series A along with Precinct Partners, Saned and Argo Ventures (the VC arm of multinational insurer Argo Group)

MATCH INFO

Fixture: Thailand v UAE, Tuesday, 4pm (UAE)

TV: Abu Dhabi Sports

Skoda Superb Specs

Engine: 2-litre TSI petrol

Power: 190hp

Torque: 320Nm

Price: From Dh147,000

Available: Now

Ipaf in numbers

Established: 2008

Prize money:  $50,000 (Dh183,650) for winners and $10,000 for those on the shortlist.

Winning novels: 13

Shortlisted novels: 66

Longlisted novels: 111

Total number of novels submitted: 1,780

Novels translated internationally: 66

The%20Genius%20of%20Their%20Age
%3Cp%3EAuthor%3A%20S%20Frederick%20Starr%3Cbr%3EPublisher%3A%20Oxford%20University%20Press%3Cbr%3EPages%3A%20290%3Cbr%3EAvailable%3A%20January%2024%3C%2Fp%3E%0A
Company Profile

Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million

COMPANY%20PROFILE
%3Cp%3EFounder%3A%20Hani%20Abu%20Ghazaleh%3Cbr%3EBased%3A%20Abu%20Dhabi%2C%20with%20an%20office%20in%20Montreal%3Cbr%3EFounded%3A%202018%3Cbr%3ESector%3A%20Virtual%20Reality%3Cbr%3EInvestment%20raised%3A%20%241.2%20million%2C%20and%20nearing%20close%20of%20%245%20million%20new%20funding%20round%3Cbr%3ENumber%20of%20employees%3A%2012%3C%2Fp%3E%0A
How the bonus system works

The two riders are among several riders in the UAE to receive the top payment of £10,000 under the Thank You Fund of £16 million (Dh80m), which was announced in conjunction with Deliveroo's £8 billion (Dh40bn) stock market listing earlier this year.

The £10,000 (Dh50,000) payment is made to those riders who have completed the highest number of orders in each market.

There are also riders who will receive payments of £1,000 (Dh5,000) and £500 (Dh2,500).

All riders who have worked with Deliveroo for at least one year and completed 2,000 orders will receive £200 (Dh1,000), the company said when it announced the scheme.

Key developments in maritime dispute

2000: Israel withdraws from Lebanon after nearly 30 years without an officially demarcated border. The UN establishes the Blue Line to act as the frontier. 

2007: Lebanon and Cyprus define their respective exclusive economic zones to facilitate oil and gas exploration. Israel uses this to define its EEZ with Cyprus

2011: Lebanon disputes Israeli-proposed line and submits documents to UN showing different EEZ. Cyprus offers to mediate without much progress.

2018: Lebanon signs first offshore oil and gas licencing deal with consortium of France’s Total, Italy’s Eni and Russia’s Novatek.

2018-2019: US seeks to mediate between Israel and Lebanon to prevent clashes over oil and gas resources.

RESULTS

5pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (Turf) 2,200m
Winner: M'A Yaromoon, Jesus Rosales (jockey), Khalifa Al Neydai (trainer)

5.30pm: Khor Al Baghal – Conditions (PA) Dh80,000 (T) 1,600m
Winner: No Riesgo Al Maury, Antonio Fresu, Ibrahim Al Hadhrami

6pm: Khor Faridah – Handicap (PA) Dh80,000 (T) 1,600m
Winner: JAP Almahfuz, Royston Ffrench, Irfan Ellahi

6.30pm: Abu Dhabi Fillies Classic – Prestige (PA) Dh110,000 (T) 1,400m
Winner: Mahmouda, Pat Cosgrave, Abdallah Al Hammadi

7pm: Abu Dhabi Colts Classic – Prestige (PA) Dh110,000 (T) 1,400m
Winner: AS Jezan, George Buckell, Ahmed Al Mehairbi

7.30pm: Khor Laffam – Handicap (TB) Dh80,000 (T) 2,200m
Winner: Dolman, Antonio Fresu, Bhupath Seemar

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SPECS
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Bridgerton%20season%20three%20-%20part%20one
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SPEC%20SHEET%3A%20SAMSUNG%20GALAXY%20Z%20FOLD%204
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The story in numbers

18

This is how many recognised sects Lebanon is home to, along with about four million citizens

450,000

More than this many Palestinian refugees are registered with UNRWA in Lebanon, with about 45 per cent of them living in the country’s 12 refugee camps

1.5 million

There are just under 1 million Syrian refugees registered with the UN, although the government puts the figure upwards of 1.5m

73

The percentage of stateless people in Lebanon, who are not of Palestinian origin, born to a Lebanese mother, according to a 2012-2013 study by human rights organisation Frontiers Ruwad Association

18,000

The number of marriages recorded between Lebanese women and foreigners between the years 1995 and 2008, according to a 2009 study backed by the UN Development Programme

77,400

The number of people believed to be affected by the current nationality law, according to the 2009 UN study

4,926

This is how many Lebanese-Palestinian households there were in Lebanon in 2016, according to a census by the Lebanese-Palestinian dialogue committee

RESULTS

Bantamweight: Jalal Al Daaja (JOR) beat Hamza Bougamza (MAR)

Catchweight 67kg: Mohamed El Mesbahi (MAR) beat Fouad Mesdari (ALG)

Lightweight: Abdullah Mohammed Ali (UAE) beat Abdelhak Amhidra (MAR)

Catchweight 73kg: Mosatafa Ibrahim Radi (PAL) beat Yazid Chouchane (ALG)

Middleweight: Yousri Belgaroui (TUN) beat Badreddine Diani (MAR)

Catchweight 78KG: Rashed Dawood (UAE) beat Adnan Bushashy (ALG)

Middleweight: Sallah-Eddine Dekhissi (MAR) beat Abdel Enam (EGY)

Catchweight 65kg: Yanis Ghemmouri (ALG) beat Rachid Hazoume (MAR)

Lightweight: Mohammed Yahya (UAE) beat Azouz Anwar (EGY)

Catchweight 79kg: Souhil Tahiri (ALG) beat Omar Hussein (PAL)

Middleweight: Tarek Suleiman (SYR) beat Laid Zerhouni (ALG)

COMPANY%20PROFILE
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UAE currency: the story behind the money in your pockets
In The Heights

Directed by: Jon M. Chu

Stars: Anthony Ramos, Lin-Manual Miranda

Rating: ****

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%3Cp%3E%3Cstrong%3EAuthor%3A%20%3C%2Fstrong%3EKenneth%20W%20Harl%3Cstrong%3E%3Cbr%3EPublisher%3A%20%3C%2Fstrong%3EHanover%20Square%20Press%3Cstrong%3E%3Cbr%3EPages%3A%20%3C%2Fstrong%3E576%3C%2Fp%3E%0A
Our legal columnist

Name: Yousef Al Bahar

Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994

Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers

BUNDESLIGA FIXTURES

Saturday, May 16 (kick-offs UAE time)

Borussia Dortmund v Schalke (4.30pm) 
RB Leipzig v Freiburg (4.30pm) 
Hoffenheim v Hertha Berlin (4.30pm) 
Fortuna Dusseldorf v Paderborn  (4.30pm) 
Augsburg v Wolfsburg (4.30pm) 
Eintracht Frankfurt v Borussia Monchengladbach (7.30pm)

Sunday, May 17

Cologne v Mainz (4.30pm),
Union Berlin v Bayern Munich (7pm)

Monday, May 18

Werder Bremen v Bayer Leverkusen (9.30pm)

Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

On sale: Now

Price: From Dh590,000

Updated: July 28, 2022, 8:54 AM