Why Seattle?
Even when the drizzle and grey skies descend on Seattle – which even the most optimistic resident will admit is a fairly regular occurrence – there is something deeply and instantly admirable about the city’s attitude.
It has always been a place where people are left alone to concentrate on what interests them, whether it’s artisan cheese, high-grade coffee or chocolate. This often manifests itself in small, highly specialised businesses that pride themselves on doing something very well.
That room to experiment has led to some businesses going rather larger than initially anticipated – Boeing, Amazon, Starbucks and Microsoft are Seattle-born. And the same principle applies to the music scene – Nirvana and the grunge vanguard bloomed here because they had space to grow outside the public eye.
It’s a vibe that hits time and time again. Anything that looks like a me-too fad is usually rooted in genuine fascination. Pretence is low, curiosity is high – and brains are valued far more than brawn.
A comfortable bed
The Hotel Five (www.hotelfive-seattle.com; 001 206 441 9785) is beautifully located with Seattle Center, Pike Place Market and the restaurants of Belltown within easy walking distance. It's also bags of fun, with free coffee and cupcakes in the lobby, staff happily handing out umbrellas and perky, bold colours splashed across the rooms. Doubles cost from US$155 (Dh569).
The Monaco (www.monaco-seattle.com; 001 206 621 1770) has a knowingly gaudy, eccentric harlequinesque vibe to it, with leopard-skin bathrobes and a goldfish in a bowl to keep you company should you wish. Doubles cost from $233 (Dh856).
Of the top-end hotels, the Hotel 1000 (www.hotel1000seattle.com; 001 206 957 1000) has the most interesting quirks – including a virtual golf course for anyone wanting to practise their swing and in-room art that can be adjusted according to personal tastes. Rooms cost from $348 (Dh1,278).
Find your feet
Seattle's best-known icon is the gloriously unsubtle Space Needle (www.spaceneedle.com; 001 206 905 2100). The $19 (Dh70) tickets to the observation deck are only worth it on a clear day, however.
Elsewhere in the Seattle Center area, the Electronic Music Project museum (www.empmuseum.org; 001 206 770 2700) has excellent displays on local heroes Nirvana and Jimi Hendrix, plus a marvellous time-sucking exhibition dedicated to music videos.
From there, make a beeline to Chihuly Garden and Glass (www.chihulygardenandglass.com; 001 206 753 4940) to see glass art on an astonishing scale. Then walk through the gentrifying Belltown area towards the historic Pioneer Square. Here, Bill Speidel's Underground Tours (www.undergroundtour.com; 001 206 682 4646) explore the extensive subterranean city beneath the streets – much of Seattle was built on top of rubble after the Great Seattle Fire in 1889. The tours cost $18 (Dh67).
Meet the locals
The Ballard Locks, which connect the saltwater of Puget Sound to the freshwater of Lake Washington and Lake Union, are much-loved – partly due to the salmon ladder that allows salmon to leap upstream to their traditional breeding grounds. A good way of exploring the waterways is on the $41 (Dh151), two-and-a-half-hour cruise with Argosy Cruises (www.argosycruises.com; 001 206 623 1445), which takes in the floating homes made famous by Sleepless in Seattle.
Book a table
Seattle has an almost nerdish dedication to locally sourced, seasonal ingredients, and one of the finest exponents of this locavore movement is Sitka & Spruce (www.sitkaandspruce.com; 001 206 324 0662). You might not recognise many of the vegetables on the menu, but experimentation is all part of the fun. Try dry-aged duck breast with walla-wallas, escarole, honey and apriums for $30 (Dh110).
Tom Douglas is Seattle's major restaurant mogul, and of his joints, Lola (www.tomdouglas.com; 001 206 441 1430) has the best balance of relaxed atmosphere and excellent Mediterranean-inspired food; mains are in the $20 to $30 (Dh74 to Dh110) bracket.
Shopper’s paradise
The Pike Place Market (www.pikeplacemarket.org) is a delightfully disorganised maze, and has been standing since 1907. The first Starbucks opened here in 1971 and is something of a tourist attraction in itself. The market is popular with locals and visitors. Stallholders throw fish around to amuse bystanders, gorgeous bunches of flowers cost an insanely cheap $10 (Dh37) and crafts and jewellery can be found towards the northern end.
The main shopping district tends towards chains and department stores, but of the latter, Nordstrom (www.nordstrom.com) at 500 Pine Street is made-in-Seattle. It's aimed at slightly larger wallets, but the quality is meticulously high.
What to avoid
Seattle’s privileged (and beautiful) position on Puget Sound isn’t used all that advantageously. The roaring traffic of the Alaskan Way Viaduct separates the tired-looking waterfront from the city. The viaduct is due to be replaced by a tunnel, however, so the area may get a much-needed boost soon.
Don’t miss
The Klondike Gold Rush National Historical Park (www.nps.gov/klse; 001 206 220 4240), in the Pioneer Square area, offers a surprisingly riveting exploration of Seattle's rise to fortune. The gold rush may have taken place in Alaska and northern Canada, but most people heading there went through Seattle. The city didn't go for the gold – it simply sold the equipment to those brave/foolhardy enough to try.
Getting there
Emirates (www.emirates.com; 600 555 555) flies direct from Dubai to Seattle, with economy-class returns available for from Dh5,905.
UAE currency: the story behind the money in your pockets
UAE currency: the story behind the money in your pockets
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
MATCH INFO
Euro 2020 qualifier
Ukraine 2 (Yaremchuk 06', Yarmolenko 27')
Portugal 1 (Ronaldo 72' pen)
Meydan race card
6pm Dubai Trophy – Conditions(TB) $100,000 (Turf) 1,200m
6.35Dubai Trophy – Conditions(TB) $100,000 (Turf) 1,200m
1,800m
7.10pm Jumeirah Derby Trial – Conditions (TB) $60,000 (T)
1,800m ,400m
7.45pm Al Rashidiya – Group 2 (TB) $180,000 (T) 1,800m
8.20pm Al Fahidi Fort – Group 2 (TB) $180,000 (T) 1,400m
8.55pm Dubawi Stakes – Group 3 (TB) $150,000 (D) 1,200m
9.30pm Aliyah – Rated Conditions (TB) $80,000 (D) 2,000m
The specs
Engine: 4.0-litre V8 twin-turbocharged and three electric motors
Power: Combined output 920hp
Torque: 730Nm at 4,000-7,000rpm
Transmission: 8-speed dual-clutch automatic
Fuel consumption: 11.2L/100km
On sale: Now, deliveries expected later in 2025
Price: expected to start at Dh1,432,000
The years Ramadan fell in May
More on Quran memorisation:
FIGHT%20CARD
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The%C2%A0specs%20
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Jetour T1 specs
Engine: 2-litre turbocharged
Power: 254hp
Torque: 390Nm
Price: From Dh126,000
Available: Now
Favourite book: ‘The Art of Learning’ by Josh Waitzkin
Favourite film: Marvel movies
Favourite parkour spot in Dubai: Residence towers in Jumeirah Beach Residence
'Champions'
Director: Manuel Calvo
Stars: Yassir Al Saggaf and Fatima Al Banawi
Rating: 2/5
if you go
The flights
Emirates flies to Delhi with fares starting from around Dh760 return, while Etihad fares cost about Dh783 return. From Delhi, there are connecting flights to Lucknow.
Where to stay
It is advisable to stay in Lucknow and make a day trip to Kannauj. A stay at the Lebua Lucknow hotel, a traditional Lucknowi mansion, is recommended. Prices start from Dh300 per night (excluding taxes).
Francesco Totti's bio
Born September 27, 1976
Position Attacking midifelder
Clubs played for (1) - Roma
Total seasons 24
First season 1992/93
Last season 2016/17
Appearances 786
Goals 307
Titles (5) - Serie A 1; Italian Cup 2; Italian Supercup 2
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
Joker: Folie a Deux
Starring: Joaquin Phoenix, Lady Gaga, Brendan Gleeson
Director: Todd Phillips
Rating: 2/5
The Penguin
Starring: Colin Farrell, Cristin Milioti, Rhenzy Feliz
Creator: Lauren LeFranc
Rating: 4/5
UAE currency: the story behind the money in your pockets
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The specs
Engine: 5.0-litre supercharged V8
Transmission: Eight-speed auto
Power: 575bhp
Torque: 700Nm
Price: Dh554,000
On sale: now
Allardyce's management career
Clubs (10) - Limerick (1991-1992), Perston North End (1992), Blackpool (1994-1996), Notts County (1997-1999), Bolton Wanderers (1999-2007), Newcastle United (2007-2008), Blackburn Rovers (2008-2010), West Ham United (2011-2015), Sunderland (2016), Crystal Palace (2016-2017)
Countries (1) - England (2016)
COMPANY%20PROFILE
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Real estate tokenisation project
Dubai launched the pilot phase of its real estate tokenisation project last month.
The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.
Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.
ABU DHABI ORDER OF PLAY
Starting at 10am:
Daria Kasatkina v Qiang Wang
Veronika Kudermetova v Annet Kontaveit (10)
Maria Sakkari (9) v Anastasia Potapova
Anastasia Pavlyuchenkova v Ons Jabeur (15)
Donna Vekic (16) v Bernarda Pera
Ekaterina Alexandrova v Zarina Diyas
