The One-77 is let out for the day and the complex shape has much more impact in natural light conditions. It's brutal, beautiful and purposeful at the same time and hints at Aston's future design language direction.
The One-77 is let out for the day and the complex shape has much more impact in natural light conditions. It's brutal, beautiful and purposeful at the same time and hints at Aston's future design language direction.
The One-77 is let out for the day and the complex shape has much more impact in natural light conditions. It's brutal, beautiful and purposeful at the same time and hints at Aston's future design language direction.
The One-77 is let out for the day and the complex shape has much more impact in natural light conditions. It's brutal, beautiful and purposeful at the same time and hints at Aston's future design lang

One handsome beast


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There's a huge upstairs window in the gable end of Aston Martin's test centre at the Nürburgring in Germany that looks out onto the main road where thousands of motorists pass every day. As you drive past, the company's latest model is normally on display in what could be the ultimate shop window but yesterday my neck was strained more than usual, for behind the glass was the One-77. The only One-77 and boy, did it look awesome.

Later on I got talking with some of Aston's people and managed to persuade them to get it out from behind its glass wall, to take me through it, allow it to be photographed outdoors, allow it to be started up and - in a world first for any journalist - let it be seen on the move. I felt like a schoolboy again, a little bit giddy. Having seen various photographs of the One-77 drip-fed over the few months since it was partly unveiled at the Geneva Motor Show, I have to confess I was unmoved by it. Various people within the industry who had seen it in the metal, however, tried to convince me that it was an incredible piece of work and, seeing it for that fleeting second or two as I drove past, my opinion was starting to be swayed.

It's the following morning and I'm up early, eager to get from my hotel to the test centre. I'm ostensibly there to pick up the keys to "my" V12 Vantage, which I'm driving back to the UK, but my mind is, understandably, elsewhere. As Aston's affable PR man, Kim Palmer, takes me and the other journalists through the finer points of the new Vantage there erupts an almighty explosion upstairs. Someone has fired up the One-77 and, as it starts to descend on its hydraulic platform in front of us, all ears and eyes are on one thing only.

Palmer gives up - he's been upstaged by a car. The platform comes to a rest in front of us and everyone is entranced. If ever a car had enormous physical presence, it's this one. It rumbles away to wait for me outside and Palmer is centre-stage once again. Soon enough I'm joining Stuart Digger, who is lead technician on the project (which means he's in charge of the team that actually built the thing) and he proceeds to take me through the car's engineering highlights. "It's a pity you couldn't get to see the car without its bodywork," he starts, "because while it's stunning to look at now, it was equally impressive without its body."

So it's not simply a case of dressing up a DB9 and charging customers 1000 per cent more then? "No, because while there are a number of traditional Aston styling cues present here, the only thing this car shares with any other is its DBS-derived electrical architecture and wishbones. The rest is unique." Aston Martin's current range of cars, from the diminutive V8 Vantage right through to the DBS and upcoming Rapide, is built on a single, aluminium-bonded platform called VH. The One-77 is different, built around a carbon-fibre monocoque, or 'tub', more commonly found in race-car technology and only in the most exclusive production cars. For this, Aston turned to world leaders in carbon composite technology, Multimatic (MTC) in Canada.

"This allowed us to really push the boundaries of front-engine layout design," explains Digger. "It means we've been able to mount the engine lower and further back than anyone thought possible." He's right, too, as almost half the engine sits behind the base of the windscreen. And what an engine it is, as he goes on to explain. "We gave the standard six-litre V12 to Cosworth and told them to do their worst and this is the result."

Cosworth has been at the forefront of high-performance engine design for decades and has a well-proven track record in almost any field of motorsport you care to mention. "This is as far as the V12 will go," Digger continues. "We gave Cosworth targets of no less than 700bhp and a 10 per cent reduction in engine mass. Between us we managed a reduction of 25 per cent and, although we've yet to test it properly, the data shows it to be pushing out more than 700bhp, which will give a top speed in excess of 200mph."

Mere performance figures are not what the One-77 is about, though. It is, according to the company, "the ultimate expression of what an Aston Martin can be". In other words it takes the traditions of beauty, power and technical sophistication that we've become accustomed to and pushes them to the absolute limits. The engine's position has dictated a striking, swooping cabin design that incorporates exposed carbon fibre and basketweave leather upholstery inspired by some of the world's most cutting-edge furniture designers. The weave of the upholstery provides Alcantara-like grip and the seats of each car will be moulded to fit the customer.

"Every line on the One-77 has a consequence," Aston's director of design, Marek Reichman, later tells me. "The engineering team had its work cut out in adapting to the physical shape of the car's design and what they achieved is incredible. "The proportions employed here have to be seen to be believed. It's 100mm lower than a DBS, it's shorter than a DBS yet it's wider and has a longer wheelbase." -

There is, he says, a mystique about the car. "People who see it can't quite believe it. They don't understand how we've achieved such an outlandish design yet retained the core design philosophy. And we could only get these results by going back to the traditional craftsmanship that Aston Martin was known for years ago: hand-beating panels from aluminium." The One-77 is truly breathtaking and complex to look at. It looks as if it wants to tear your head off yet has an ethereal beauty lacking in other cars that appear so purposeful. The huge grille is reminiscent of Zagato's DB7 and Marek says it was vitally important to feature a single, full-height grille, not only because it's a part of Aston's heritage but because as much cooling air as possible needed to be forced into the radiators concealed in the car's nose.

For a one-off prototype, the quality of construction evident here is astonishing. Apart from the occasional minute shutline and trim flaw it looks ready for the showroom. When its magnificent engine is fired up, though, my eyes stop drinking in its intoxicating shape and my ears take over. It sounds even more brutal than it looks. In fact it sounds like a Nascar racer and I half expect flames to shoot out of its four exhaust pipes. I am in bewildered awe, it's official.

For the beyond-fortunate 77 owners and collectors who take delivery of these cars, life will not get much better; for this is a piece of sculpture, a work of art that happens to be a supercar. "There are just 25 exceedingly busy people working in the design department," says Reichman, "and we are all extremely proud of the cars that emerge from our factory. Getting to see and experience them on the road is the greatest thrill for me and the One-77 takes that feeling a step further."

Marek Reichman will probably never own one of these £1million cars but just knowing they're out there, being used and appreciated for what they are must come a close second. Deposits are already in for half the total build so get in quickly while there's still time. Bugatti who?? motoring@thenational.ae

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

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
The specs
Engine: 2.0-litre 4-cyl turbo

Power: 201hp at 5,200rpm

Torque: 320Nm at 1,750-4,000rpm

Transmission: 6-speed auto

Fuel consumption: 8.7L/100km

Price: Dh133,900

On sale: now 

UAE currency: the story behind the money in your pockets
WOMAN AND CHILD

Director: Saeed Roustaee

Starring: Parinaz Izadyar, Payman Maadi

Rating: 4/5

The stats

Ship name: MSC Bellissima

Ship class: Meraviglia Class

Delivery date: February 27, 2019

Gross tonnage: 171,598 GT

Passenger capacity: 5,686

Crew members: 1,536

Number of cabins: 2,217

Length: 315.3 metres

Maximum speed: 22.7 knots (42kph)

Herc's Adventures

Developer: Big Ape Productions
Publisher: LucasArts
Console: PlayStation 1 & 5, Sega Saturn
Rating: 4/5

Other acts on the Jazz Garden bill

Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.

Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

UAE currency: the story behind the money in your pockets
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Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 
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What can victims do?

Always use only regulated platforms

Stop all transactions and communication on suspicion

Save all evidence (screenshots, chat logs, transaction IDs)

Report to local authorities

Warn others to prevent further harm

Courtesy: Crystal Intelligence

Seemar’s top six for the Dubai World Cup Carnival:

1. Reynaldothewizard
2. North America
3. Raven’s Corner
4. Hawkesbury
5. New Maharajah
6. Secret Ambition