Daniel Ricciardo is renown in the Formula One paddock for the big smile he normally wears.
It was especially wide in Abu Dhabi last November as he prepared to complete his third-from-last race for Toro Rosso, before he moved to their sister team, the all-conquering Red Bull Racing, to partner world champion Sebastian Vettel.
On paper, becoming teammates with a man who had just sealed his fourth successive drivers’ championship and was in the midst of the greatest single-season winning streak the sport had seen did not look the greatest move.
But beneath the happy-go-lucky persona and the friendly demeanour is a very serious competitor, and someone who is never going to be in awe of Vettel.
Asked how he would approach life at Red Bull, he told The National: “I have got here on merit and I do not think I should change anything too much.”
Move ahead seven months to Sunday and Ricciardo stood on the top step of the podium for the first time in F1 as he won the Canadian Grand Prix.
While there was a degree of fortune in the result the victory was deserved, largely for how Ricciardo has handled business this year and the fact he has consistently out-performed Vettel.
Ricciardo, 24, has adapted better to the new regulations for 2014 than has his illustrious teammate and the RB10 has proven much more to his liking.
Such has been his speed, which has twice seen Vettel asked to move aside in races this season to let him pass, that it was a surprise when Vettel out-qualified him in Montreal.
But in the race it again was Ricciardo who had the superior pace and he was in the prime position to pick up on the misfortune that would hit both Mercedes-GP cars, who between them had won the season’s first six races.
Lewis Hamilton was forced to stop with brake problems, while championship leader Nico Rosberg was hit by both brake and engine problems, which slowed his pace considerably in the second half of the race.
In the early stages of the race the Mercedes cars were up to a one second per lap faster than anyone else, but the reliability that has a hallmark this season let them down, and Ricciardo was there to pounce as he passed Rosberg for the lead on Lap 68 of the 70-lap event, as the German nursed his car to the finish line.
Second, and 18 points, was still an excellent result for Rosberg, under the circumstances, and with Hamilton not scoring, he is now 22 points clear in the championship.
But while Rosberg had every reason to be upbeat on the podium, he exhibited nothing like the sheer joy of Ricciardo’s face as he tried to take in his first victory, in his 57th race since he made his debut with Marussia in 2011.
It is hard to begrudge the man from Perth his success, given how he has driven and conducted himself this season, in and out of the car.
He put a brave face on being disqualified from his home race in Australia in the opening race of the season, due to a fuel flow issues on the Red Bull, after he had finished second.
He also remained calm when Vettel initially refused to let him pass in China despite being quicker, then refusing to criticise his teammate to the media despite being given ample opportunity to do so.
He has been the best of the rest after the Mercedes drivers in the past month, so it was fitting he stepped up when, for once, the championship contenders both misfired.
The challenge for Ricciardo is to keep it up. This feels like a one-off as the Red Bull still are nowhere near the pace of Mercedes. It is not the start of a championship challenge, unless Renault can find some more speed in their engine package to give Red Bull a chance of competing with their rivals on straight-line speed.
That is something the Austrian team badly lacks at present and was evidenced in Ricciardo’s difficulties in passing Sergio Perez’s Force India in the second half of the race, despite the Mexican being on older tyres.
But continuing to beat Vettel and taking advantage of any problems that hit Hamilton and Rosberg will ensure Ricciardo’s stock will be at a high come the end of the season.
gcaygill@thenational.ae
Follow our sports coverage on Twitter @SprtNationalUAE
The Vile
Starring: Bdoor Mohammad, Jasem Alkharraz, Iman Tarik, Sarah Taibah
Director: Majid Al Ansari
Rating: 4/5
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
More on Quran memorisation:
UAE jiu-jitsu squad
Men: Hamad Nawad and Khalid Al Balushi (56kg), Omar Al Fadhli and Saeed Al Mazroui (62kg), Taleb Al Kirbi and Humaid Al Kaabi (69kg), Mohammed Al Qubaisi and Saud Al Hammadi (70kg), Khalfan Belhol and Mohammad Haitham Radhi (85kg), Faisal Al Ketbi and Zayed Al Kaabi (94kg)
Women: Wadima Al Yafei and Mahra Al Hanaei (49kg), Bashayer Al Matrooshi and Hessa Al Shamsi (62kg)
The specs: 2019 Chevrolet Bolt EV
Price, base: Dh138,000 (estimate)
Engine: 60kWh battery
Transmission: Single-speed Electronic Precision Shift
Power: 204hp
Torque: 360Nm
Range: 520km (claimed)
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
Ms Yang's top tips for parents new to the UAE
- Join parent networks
- Look beyond school fees
- Keep an open mind
At a glance
Global events: Much of the UK’s economic woes were blamed on “increased global uncertainty”, which can be interpreted as the economic impact of the Ukraine war and the uncertainty over Donald Trump’s tariffs.
Growth forecasts: Cut for 2025 from 2 per cent to 1 per cent. The OBR watchdog also estimated inflation will average 3.2 per cent this year
Welfare: Universal credit health element cut by 50 per cent and frozen for new claimants, building on cuts to the disability and incapacity bill set out earlier this month
Spending cuts: Overall day-to day-spending across government cut by £6.1bn in 2029-30
Tax evasion: Steps to crack down on tax evasion to raise “£6.5bn per year” for the public purse
Defence: New high-tech weaponry, upgrading HM Naval Base in Portsmouth
Housing: Housebuilding to reach its highest in 40 years, with planning reforms helping generate an extra £3.4bn for public finances
MATCH INFO
Inter Milan v Juventus
Saturday, 10.45pm (UAE)
Watch the match on BeIN Sports
Results
4pm: Al Bastakiya – Listed (TB) $150,000 (Dirt) 1,900m; Winner: Panadol, Mickael Barzalona (jockey), Salem bin Ghadayer (trainer)
4.35pm: Dubai City Of Gold – Group 2 (TB) $228,000 (Turf) 2,410m; Winner: Walton Street, William Buick, Charlie Appleby
5.10pm: Mahab Al Shimaal – Group 3 (TB) $228,000 (D) 1,200m; Winner: Canvassed, Pat Dobbs, Doug Watson
5.45pm: Burj Nahaar – Group 3 (TB) $228,000 (D) 1,600m; Winner: Midnight Sands, Pat Dobbs, Doug Watson
6.20pm: Jebel Hatta – Group 1 (TB) $260,000 (T) 1,800m; Winner: Lord Glitters, Daniel Tudhope, David O’Meara
6.55pm: Al Maktoum Challenge Round-1 – Group 1 (TB) $390,000 (D) 2,000m; Winner: Salute The Soldier, Adrie de Vries, Fawzi Nass
7.30pm: Nad Al Sheba – Group 3 (TB) $228,000 (T) 1,200m; Winner: Final Song, Frankie Dettori, Saeed bin Suroor
Electric scooters: some rules to remember
- Riders must be 14-years-old or over
- Wear a protective helmet
- Park the electric scooter in designated parking lots (if any)
- Do not leave electric scooter in locations that obstruct traffic or pedestrians
- Solo riders only, no passengers allowed
- Do not drive outside designated lanes
Company profile
Name: Dukkantek
Started: January 2021
Founders: Sanad Yaghi, Ali Al Sayegh and Shadi Joulani
Based: UAE
Number of employees: 140
Sector: B2B Vertical SaaS(software as a service)
Investment: $5.2 million
Funding stage: Seed round
Investors: Global Founders Capital, Colle Capital Partners, Wamda Capital, Plug and Play, Comma Capital, Nowais Capital, Annex Investments and AMK Investment Office
MATCH INFO
Uefa Champions League, semi-final result:
Liverpool 4-0 Barcelona
Liverpool win 4-3 on aggregate
Champions Legaue final: June 1, Madrid
Our legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
