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.
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?
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?
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?
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.
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
Results
2pm: Maiden (TB) Dh60,000 (Dirt) 1,200m, Winner: Mouheeb, Tom Marquand (jockey), Nicholas Bachalard (trainer)
2.30pm: Handicap (TB) Dh68,000 (D) 1,200m, Winner: Honourable Justice, Royston Ffrench, Salem bin Ghadayer
3pm: Handicap (TB) Dh84,000 (D) 1,200m, Winner: Dahawi, Antonio Fresu, Musabah Al Muhairi
3.30pm: Conditions (TB) Dh100,000 (D) 1,200m, Winner: Dark Silver, Fernando Jara, Ahmad bin Harmash
4pm: Maiden (TB) Dh60,000 (D) 1,600m, Winner: Dark Of Night. Antonio Fresu, Al Muhairi.
4.30pm: Handicap (TB) Dh68,000 (D) 1,600m, Winner: Habah, Pat Dobbs, Doug Watson
The 10 Questions
- Is there a God?
- How did it all begin?
- What is inside a black hole?
- Can we predict the future?
- Is time travel possible?
- Will we survive on Earth?
- Is there other intelligent life in the universe?
- Should we colonise space?
- Will artificial intelligence outsmart us?
- How do we shape the future?
World record transfers
1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m
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Biog
Mr Kandhari is legally authorised to conduct marriages in the gurdwara
He has officiated weddings of Sikhs and people of different faiths from Malaysia, Sri Lanka, Russia, the US and Canada
Father of two sons, grandfather of six
Plays golf once a week
Enjoys trying new holiday destinations with his wife and family
Walks for an hour every morning
Completed a Bachelor of Commerce degree in Loyola College, Chennai, India
2019 is a milestone because he completes 50 years in business
Company%20Profile
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MATCH INFO
What: 2006 World Cup quarter-final
When: July 1
Where: Gelsenkirchen Stadium, Gelsenkirchen, Germany
Result:
England 0 Portugal 0
(Portugal win 3-1 on penalties)
Leaderboard
15 under: Paul Casey (ENG)
-14: Robert MacIntyre (SCO)
-13 Brandon Stone (SA)
-10 Laurie Canter (ENG) , Sergio Garcia (ESP)
-9 Kalle Samooja (FIN)
-8 Thomas Detry (BEL), Justin Harding (SA), Justin Rose (ENG)
FIXTURES
All games 6pm UAE on Sunday:
Arsenal v Watford
Burnley v Brighton
Chelsea v Wolves
Crystal Palace v Tottenham
Everton v Bournemouth
Leicester v Man United
Man City v Norwich
Newcastle v Liverpool
Southampton v Sheffield United
West Ham v Aston Villa
LA LIGA FIXTURES
Saturday (All UAE kick-off times)
Valencia v Atletico Madrid (midnight)
Mallorca v Alaves (4pm)
Barcelona v Getafe (7pm)
Villarreal v Levante (9.30pm)
Sunday
Granada v Real Volladolid (midnight)
Sevilla v Espanyol (3pm)
Leganes v Real Betis (5pm)
Eibar v Real Sociedad (7pm)
Athletic Bilbao v Osasuna (9.30pm)
Monday
Real Madrid v Celta Vigo (midnight)