Boats at Yas Marina are one of the many ways people experience race-week glamour beyond the pit lane. Fatima Al Marzouqi / The National
Boats at Yas Marina are one of the many ways people experience race-week glamour beyond the pit lane. Fatima Al Marzouqi / The National
Boats at Yas Marina are one of the many ways people experience race-week glamour beyond the pit lane. Fatima Al Marzouqi / The National
Boats at Yas Marina are one of the many ways people experience race-week glamour beyond the pit lane. Fatima Al Marzouqi / The National

Inside the luxury experiences at Abu Dhabi Formula One: From the Paddock Club and VIP to superyachts


Saeed Saeed
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While the winner of the F1 Grand Prix season could be decided by a matter of millimetres on Abu Dhabi’s Yas Marina Circuit on Sunday, the race for the most luxurious experience is also down to the fine details.

It could be a better suite, a closer view of the action, the largest balcony, or simply what's on the menu. Words such as "VIP" and "VVIP" may sound a tad nonsensical in the outside world, but within the universe of Formula One racing, a sport once reserved for the wealthy and now a family-friendly juggernaut, some habits die hard.

These terms carry weight, and people are willing to spend a boatload of dirhams for not only for proximity to the racing action, but the chance to mingle with celebrities and industry leaders. As the hip-hop refrain has it, from a genre long linked with all things flashy, there are "levels to this".

Abu Dhabi F1 suites are made for business meetings. Photo: Simon Wilgress-Pipe for The National
Abu Dhabi F1 suites are made for business meetings. Photo: Simon Wilgress-Pipe for The National

One of the first stages of the premium luxury experience is the Paddock Club, which sits directly above the team garages. It's where guests can enjoy a buffet that includes Wagyu beef, oysters and sushi, before going to the balcony that stretches across the starting straight of the Yas Marina Circuit to watch the lightning-quick pit stops of the Formula One teams.

Drift further along the hospitality section and there are those with the green VIP badges who have access to private suites hosted by companies and government agencies. These spaces feel like calm living rooms with coffee tables, couches and broadcast screens showing the racing action.

They can be used to host clients and meetings, which is part of the plan. Each suite has staff outside to maintain privacy.

Some of these rooms belong to racing teams such as McLaren and Ferrari, a place where they can meet potential sponsors, celebrities and the most loyal customers of the brand.

For those who want to experience the action from a distance, there are always the superyachts, some of which are commercial offerings, while others are private.

The National was invited to visit one of the latter, the 65-metre sky blue yacht from Monaco that resembled a floating country club with interiors of oak furniture, creamy couches, a performance space for a string ensemble and European adaptors.

The food, designed by a catering team from France, was also what can be considered “next level”. Who knew that a Wagyu beef slider could be even more indulgent with a strip of foie gras, or that a lobster tartine could be a useful snack to pass the time?

Yachts in Yas Marina during the Abu Dhabi Grand Prix. Fatima Al Marzouqi / The National
Yachts in Yas Marina during the Abu Dhabi Grand Prix. Fatima Al Marzouqi / The National

Then comes another stretch of exclusivity that money cannot buy. It is the access to the paddock promenade, where team garages and cabanas are, where drivers such as Max Verstappen and Lewis Hamilton can casually stroll by.

It is mostly surrounded by colleagues and the occasional visiting superstar, such as Sunday’s race-day performer Katy Perry or Thursday’s headliner Benson Boone. These are the true “VVIPs”, who, in a rare touch of restraint, have an orange badge with "Guest" written on it.

Benson Boone and Formula One racer Pierre Gasly in the Paddock. Getty Images
Benson Boone and Formula One racer Pierre Gasly in the Paddock. Getty Images

And know who also has that access? The humble international journalists, more than 100 of whom send out frequent dispatches from the nearby media room.

The food in the mess hall may be a tad different – less foie gras, more egg noodles and chicken skewers – but just as delicious and hearty.

However, whether on a superyacht, in a private suite or in the media room, everyone turns toward the same track. For a moment, at least, the levels flatten and the race becomes the only thing that matters.

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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.

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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 

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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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Updated: December 07, 2025, 10:19 AM