Mercedes driver Lewis Hamilton secured the 95th pole position of his career at the Tuscan Grand Prix on Saturday.
The six-time world champion entered the qualifying session having failed to top any of the three practice sessions at Mugello.
But Hamilton saved his best for the main show, edging out Valtteri Bottas by 0.059 seconds as Mercedes secured another front-row lockout.
Max Verstappen was unable to challenge Mercedes – the Dutchman finishing third, 0.365 sec behind Hamilton – with his Red Bull team-mate Alexander Albon fourth.
Charles Leclerc and Sebastian Vettel finished fifth and 14th respectively at Ferrari's 1,000th Grand Prix.
Mercedes have now been on pole at every round this year with a car that is easily ahead of the pack.
Hamilton will start race day as the favourite to extend his 47-point championship lead over Bottas by winning for the 90th time, and moving to within just one of Michael Schumacher's all-time victory record.
Hamilton savoured his pole position, saying: "I have been working so hard in the background to improve my lines. Finally I got the lap that I needed.
"This track is phenomenal. It is a really challenging circuit. The G-force we are pulling is insane."
The spotlight is on Ferrari at their landmark race and chairman Louis Camilleri was spared the indignity of seeing his four-time world championship-winning driver fall at the first hurdle. Vettel snuck into Q2 by just five hundredths of a second before finishing 14th.
The German is off to race for Aston Martin next year and both driver and team will want to hurry through his remaining nine appearances as a Ferrari driver.
Camilleri will be among a host of Ferrari stars, past and present, to be involved in a public show celebrating the Italian team's F1 achievements in Florence's Piazza della Signoria.
But the team does so in the midst of its worst crisis in a generation. They head into Sunday's race sixth in the constructors' standings, a staggering 220 points behind Mercedes.
Although Leclerc fared much better than Vettel – he will start fifth – it will do little to improve the mood at the sport's most decorated team. The Monegasque driver was 1.1 sec slower than Hamilton.
British driver Lando Norris finished 11th, while his compatriot, George Russell extended his unbeaten career qualifying streak to 30-0.
The Williams driver has started every grand prix ahead of his team-mate, and in Italy will line up in 18th, one slot higher than Nicholas Latifi in the sister car.
Pierre Gasly was the surprise winner at last weekend's Italian Grand Prix but the Frenchman was brought back down to earth after he was knocked out in Q1. He finished 16th.
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Trump v Khan
2016: Feud begins after Khan criticised Trump’s proposed Muslim travel ban to US
2017: Trump criticises Khan’s ‘no reason to be alarmed’ response to London Bridge terror attacks
2019: Trump calls Khan a “stone cold loser” before first state visit
2019: Trump tweets about “Khan’s Londonistan”, calling him “a national disgrace”
2022: Khan’s office attributes rise in Islamophobic abuse against the major to hostility stoked during Trump’s presidency
July 2025 During a golfing trip to Scotland, Trump calls Khan “a nasty person”
Sept 2025 Trump blames Khan for London’s “stabbings and the dirt and the filth”.
Dec 2025 Trump suggests migrants got Khan elected, calls him a “horrible, vicious, disgusting mayor”
Volvo ES90 Specs
Engine: Electric single motor (96kW), twin motor (106kW) and twin motor performance (106kW)
Power: 333hp, 449hp, 680hp
Torque: 480Nm, 670Nm, 870Nm
On sale: Later in 2025 or early 2026, depending on region
Price: Exact regional pricing TBA
UAE currency: the story behind the money in your pockets
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Gulf Under 19s final
Dubai College A 50-12 Dubai College B
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
Dubai Rugby Sevens, December 5 -7
World Sevens Series Pools
A – Fiji, France, Argentina, Japan
B – United States, Australia, Scotland, Ireland
C – New Zealand, Samoa, Canada, Wales
D – South Africa, England, Spain, Kenya
Specs
Engine: 51.5kW electric motor
Range: 400km
Power: 134bhp
Torque: 175Nm
Price: From Dh98,800
Available: Now
HWJN
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Rajasthan Royals 153-5 (17.5 ov)
Delhi Daredevils 60-4 (6 ov)
Rajasthan won by 10 runs (D/L method)