• 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.

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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

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FA Cup semi-finals

Saturday: Manchester United v Tottenham Hotspur, 8.15pm (UAE)
Sunday: Chelsea v Southampton, 6pm (UAE)

Matches on Bein Sports

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The specs: 2018 Opel Mokka X

Price, as tested: Dh84,000

Engine: 1.4L, four-cylinder turbo

Transmission: Six-speed auto

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Profile of Tamatem

Date started: March 2013

Founder: Hussam Hammo

Based: Amman, Jordan

Employees: 55

Funding: $6m

Funders: Wamda Capital, Modern Electronics (part of Al Falaisah Group) and North Base Media

The biog

Title: General Practitioner with a speciality in cardiology

Previous jobs: Worked in well-known hospitals Jaslok and Breach Candy in Mumbai, India

Education: Medical degree from the Government Medical College in Nagpur

How it all began: opened his first clinic in Ajman in 1993

Family: a 90-year-old mother, wife and two daughters

Remembers a time when medicines from India were purchased per kilo

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Best Agent: Jorge Mendes

Best Club : Liverpool   

 Best Coach: Jurgen Klopp (Liverpool)  

 Best Goalkeeper: Alisson Becker

 Best Men’s Player: Cristiano Ronaldo

 Best Partnership of the Year Award by SportBusiness: Manchester City and SAP

 Best Referee: Stephanie Frappart

Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)

Best Sporting Director: Andrea Berta (Atletico Madrid)

Best Women's Player:  Lucy Bronze

Best Young Arab Player: Achraf Hakimi

 Kooora – Best Arab Club: Al Hilal (Saudi Arabia)

 Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)

 Player Career Award: Miralem Pjanic and Ryan Giggs

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Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed 

Rating: 1/5

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Where to apply

Applicants should send their completed applications - CV, covering letter, sample(s) of your work, letter of recommendation - to Nick March, Assistant Editor in Chief at The National and UAE programme administrator for the Rosalynn Carter Fellowships for Mental Health Journalism, by 5pm on April 30, 2020

Please send applications to nmarch@thenational.ae and please mark the subject line as “Rosalynn Carter Fellowship for Mental Health Journalism (UAE programme application)”.

The local advisory board will consider all applications and will interview a short list of candidates in Abu Dhabi in June 2020. Successful candidates will be informed before July 30, 2020. 

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

Power: 464hp at 5,200rpm

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The Penguin

Starring: Colin Farrell, Cristin Milioti, Rhenzy Feliz

Creator: Lauren LeFranc

Rating: 4/5

Updated: July 28, 2022, 8:54 AM