The snubs
Almost the moment Seth MacFarlane and Emma Stone revealed the nominations, Twitter was flooded, complaints registering under the hashtag #OscarSnubs. Where to start? The directing category was the biggest bombshell, with Quentin Tarantino (Django Unchained), Kathryn Bigelow (Zero Dark Thirty) and Ben Affleck (Argo) all missing out, a shock when Django and Zero both picked up five nominations and Argo seven. At least all three wound up as Best Picture nominees.
A far bigger snub was to Paul Thomas Anderson's The Master. A film that has topped numerous critics' polls and awarded Anderson Best Director at the Venice Film Festival, it was ignored in all behind-camera categories (its three nominations came for the superlative performances). Then there were the acting snubs: notably John Hawkes for his quadriplegic in The Sessions and Marion Cotillard for her amputee in Rust and Bone (proof that playing disabled doesn't always guarantee Oscar glory).
You could also mention Judi Dench and Javier Bardem for the James Bond movie Skyfall, a film many were predicting might even secure a Best Picture nod (it didn’t). It will compete in five categories, including Best Song for Adele (which it should win), but there’s a sense that the snobbery surrounding blockbusters struck Academy voters once again. The Hobbit picked up just three nods in technical categories, and most shocking of all – The Dark Knight Rises got not one single nomination.
The surprises
Unquestionably, the biggest surprise was how well Beasts of the Southern Wild has done. The low-budget fable has already won the Grand Jury Prize at Sundance and the Camera d'Or for first feature in Cannes, but it's showing here – in such major categories as Best Picture, Best Director (for Benh Zeitlin) and Best Adapted Screenplay (for Zeitlin and Lucy Alibar) is quite remarkable. That the 9-year-old Quvenzhané Wallis was also nominated was more predictable. Becoming the youngest nominee in the Best Actress category, the Louisiana-born Wallis follows the likes of Abigail Breslin (Little Miss Sunshine) and Anna Paquin (The Piano) and that rather sentimental Academy tradition of celebrating youngsters.
At the other end of the scale, Emmanuelle Riva became the oldest Best Actress nominee, breaking Jessica Tandy's record for Driving Miss Daisy (she was 80 at the time). Riva, who gives a stunning turn as a woman in the throes of terminal illness in Michael Haneke's Amour, will be 86 on February 24, the night of the ceremony. Like Beasts, Haneke won at Cannes, taking the Palme d'Or, and it was always going to be a favourite in the Best Foreign Film category. That it's broken into the main arena – Best Picture, Director and Original Screenplay nominations, a first for Haneke – is a genuine (and very pleasant) surprise. At least some people in Hollywood are paying attention to the creme-de-la-creme of world cinema.
The sure-things
With 12 nominations, Steven Spielberg's historical epic Lincoln leads the pack – and only a fool would bet against a film that spotlights the abolition of slavery taking Best Picture. Likewise, Daniel Day-Lewis's turn as Abraham Lincoln would claim a record third Best Actor Oscar win. While we're at it, put your money on Spielberg taking Best Director, in what would be his third statue in that category, and Tommy Lee Jones sneaking Best Supporting Actor (a tough category to call, with all five nominees being previous Oscar winners).
Ang Lee's Life of Pi, with the second-highest nomination tally (11), must surely take the Visual Effects Oscar, for the wonderful CG-rendering of Richard Parker, the Bengal tiger stranded in a lifeboat with the young Pi.
As for Best Supporting Actress, this is surely Anne Hathaway's to lose, for her barnstorming turn as Fantine in Les Misérables. But, there's no such thing as a sure thing.
The should-wins
Every year, there are always noble failures – films, actors, directors and the like who deserve it more than any other, but the stars are just not aligned. This year, it's likely to be Silver Linings Playbook, David O Russell's smart romantic comedy about two characters suffering from mental illness. Given the Academy's aversion to funny films, it could well be the night's big loser. As good as Bradley Cooper and Jennifer Lawrence are, they're likely to lose Best Actor and Actress to, respectively, Day-Lewis and Jessica Chastain (for Zero Dark Thirty). Likewise, Jackie Weaver and Robert De Niro must be considered outsiders in the Best Supporting categories. And Russell is liable to lose to Tony Kushner (Lincoln) for Best Adapted Screenplay. All may be fair in love and war, but not at the Oscars, it seems.
• The 85th Academy Awards take place on February 24
PSL FINAL
Multan Sultans v Peshawar Zalmi
8pm, Thursday
Zayed Cricket Stadium, Abu Dhabi
UAE WARRIORS RESULTS
Featherweight
Azouz Anwar (EGY) beat Marcelo Pontes (BRA)
TKO round 2
Catchweight 90kg
Moustafa Rashid Nada (KSA) beat Imad Al Howayeck (LEB)
Split points decision
Welterweight
Gimbat Ismailov (RUS) beat Mohammed Al Khatib (JOR)
TKO round 1
Flyweight (women)
Lucie Bertaud (FRA) beat Kelig Pinson (BEL)
Unanimous points decision
Lightweight
Alexandru Chitoran (ROU) beat Regelo Enumerables Jr (PHI)
TKO round 1
Catchweight 100kg
Marc Vleiger (NED) beat Mohamed Ali (EGY)
Rear neck choke round 1
Featherweight
James Bishop (NZ) beat Mark Valerio (PHI)
TKO round 2
Welterweight
Abdelghani Saber (EGY) beat Gerson Carvalho (BRA)
TKO round 1
Middleweight
Bakhtiyar Abbasov (AZE) beat Igor Litoshik (BLR)
Unanimous points decision
Bantamweight
Fabio Mello (BRA) beat Mark Alcoba (PHI)
Unanimous points decision
Welterweight
Ahmed Labban (LEB) v Magomedsultan Magomedsultanov (RUS)
TKO round 1
Bantamweight
Trent Girdham (AUS) beat Jayson Margallo (PHI)
TKO round 3
Lightweight
Usman Nurmagomedov (RUS) beat Roman Golovinov (UKR)
TKO round 1
Middleweight
Tarek Suleiman (SYR) beat Steve Kennedy (AUS)
Submission round 2
Lightweight
Dan Moret (USA) v Anton Kuivanen (FIN)
TKO round 2
MATCH DETAILS
Liverpool 2
Wijnaldum (14), Oxlade-Chamberlain (52)
Genk 1
Samatta (40)
Sole survivors
- Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
- George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
- Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
- Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
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
CHINESE GRAND PRIX STARTING GRID
1st row
Sebastian Vettel (Ferrari)
Kimi Raikkonen (Ferrari)
2nd row
Valtteri Bottas (Mercedes-GP)
Lewis Hamilton (Mercedes-GP)
3rd row
Max Verstappen (Red Bull Racing)
Daniel Ricciardo (Red Bull Racing)
4th row
Nico Hulkenberg (Renault)
Sergio Perez (Force India)
5th row
Carlos Sainz Jr (Renault)
Romain Grosjean (Haas)
6th row
Kevin Magnussen (Haas)
Esteban Ocon (Force India)
7th row
Fernando Alonso (McLaren)
Stoffel Vandoorne (McLaren)
8th row
Brendon Hartley (Toro Rosso)
Sergey Sirotkin (Williams)
9th row
Pierre Gasly (Toro Rosso)
Lance Stroll (Williams)
10th row
Charles Leclerc (Sauber)
arcus Ericsson (Sauber)
Brief scoreline:
Tottenham 1
Son 78'
Manchester City 0
More from Neighbourhood Watch
RESULT
Esperance de Tunis 1 Guadalajara 1
(Esperance won 6-5 on penalties)
Esperance: Belaili 38’
Guadalajara: Sandoval 5’
If you go
Flying
Despite the extreme distance, flying to Fairbanks is relatively simple, requiring just one transfer in Seattle, which can be reached directly from Dubai with Emirates for Dh6,800 return.
Touring
Gondwana Ecotours’ seven-day Polar Bear Adventure starts in Fairbanks in central Alaska before visiting Kaktovik and Utqiarvik on the North Slope. Polar bear viewing is highly likely in Kaktovik, with up to five two-hour boat tours included. Prices start from Dh11,500 per person, with all local flights, meals and accommodation included; gondwanaecotours.com
First Person
Richard Flanagan
Chatto & Windus
Singham Again
Director: Rohit Shetty
Stars: Ajay Devgn, Kareena Kapoor Khan, Ranveer Singh, Akshay Kumar, Tiger Shroff, Deepika Padukone
Rating: 3/5
THE SPECS
Cadillac XT6 2020 Premium Luxury
Engine: 3.6L V-6
Transmission: nine-speed automatic
Power: 310hp
Torque: 367Nm
Price: Dh280,000
Tips for taking the metro
- set out well ahead of time
- make sure you have at least Dh15 on you Nol card, as there could be big queues for top-up machines
- enter the right cabin. The train may be too busy to move between carriages once you're on
- don't carry too much luggage and tuck it under a seat to make room for fellow passengers
Liverpool's all-time goalscorers
Ian Rush 346
Roger Hunt 285
Mohamed Salah 250
Gordon Hodgson 241
Billy Liddell 228
