• Queen Elizabeth II celebrated her platinum jubilee in 2022, the first British monarch to reign for 70 years. Here 'The National' looks back at each of the years the queen has been on the throne. All photos: Getty Images
    Queen Elizabeth II celebrated her platinum jubilee in 2022, the first British monarch to reign for 70 years. Here 'The National' looks back at each of the years the queen has been on the throne. All photos: Getty Images
  • 1952: A portrait of the queen and Prince Philip, the Duke of Edinburgh.
    1952: A portrait of the queen and Prince Philip, the Duke of Edinburgh.
  • 1953: The queen and the Duke of Edinburgh wave at the crowds from the balcony of Buckingham Palace in London, after the queen's coronation, on June 2.
    1953: The queen and the Duke of Edinburgh wave at the crowds from the balcony of Buckingham Palace in London, after the queen's coronation, on June 2.
  • 1954: The queen talking to an injured ex-serviceman during a visit to Repatriation General Hospital in Hobart, Australia.
    1954: The queen talking to an injured ex-serviceman during a visit to Repatriation General Hospital in Hobart, Australia.
  • 1955: Gen Francisco Craveiro Lopes, President of Portugal, leaves Westminster Pier for Buckingham Palace by coach, with the queen.
    1955: Gen Francisco Craveiro Lopes, President of Portugal, leaves Westminster Pier for Buckingham Palace by coach, with the queen.
  • 1956: The queen inspects the Queen's Own Nigeria Regiment, at Kaduna Airport, Nigeria, during her Commonwealth tour.
    1956: The queen inspects the Queen's Own Nigeria Regiment, at Kaduna Airport, Nigeria, during her Commonwealth tour.
  • 1957: The queen presents the trophy to American tennis player Althea Gibson after she won the women's singles tennis title at Wimbledon.
    1957: The queen presents the trophy to American tennis player Althea Gibson after she won the women's singles tennis title at Wimbledon.
  • 1958: The queen shares a joke while watching Prince Philip during a cricket match at Highclere Castle, Hampshire.
    1958: The queen shares a joke while watching Prince Philip during a cricket match at Highclere Castle, Hampshire.
  • 1959: US president Dwight D Eisenhower with Prince Philip, Princess Anne, the queen, Prince Charles and John Eisenhower, at Balmoral Castle, Scotland.
    1959: US president Dwight D Eisenhower with Prince Philip, Princess Anne, the queen, Prince Charles and John Eisenhower, at Balmoral Castle, Scotland.
  • 1960: The queen and Prince Charles walk through Liverpool Street Station in London with their dogs, having returned by train from Sandringham after the Christmas holidays.
    1960: The queen and Prince Charles walk through Liverpool Street Station in London with their dogs, having returned by train from Sandringham after the Christmas holidays.
  • 1961: The queen and Prince Philip leave Manchester by train.
    1961: The queen and Prince Philip leave Manchester by train.
  • 1962: The queen attends the races at Epsom Downs Racecourse in Surrey.
    1962: The queen attends the races at Epsom Downs Racecourse in Surrey.
  • 1963: The queen waves to residents from the rear of an open top car in the town of Russell, during a Commonwealth visit to New Zealand.
    1963: The queen waves to residents from the rear of an open top car in the town of Russell, during a Commonwealth visit to New Zealand.
  • 1964: The queen during the State Opening of Parliament ceremony in the chamber of the House of Lords, at the Palace of Westminster in London.
    1964: The queen during the State Opening of Parliament ceremony in the chamber of the House of Lords, at the Palace of Westminster in London.
  • 1965: At the Tissisal Falls, where the Blue Nile begins, with Emperor Haile Selassie during a royal visit to Ethiopia.
    1965: At the Tissisal Falls, where the Blue Nile begins, with Emperor Haile Selassie during a royal visit to Ethiopia.
  • 1966: The queen smiling after presenting England captain Bobby Moore with the Jules Rimet trophy, following England's 4-2 victory over West Germany in the World Cup Final at Wembley Stadium, London.
    1966: The queen smiling after presenting England captain Bobby Moore with the Jules Rimet trophy, following England's 4-2 victory over West Germany in the World Cup Final at Wembley Stadium, London.
  • 1967: The queen meets actor Rex Harrison and his wife Rachel Roberts at the premiere of the film 'Dr Dolittle' at the Odeon Marble Arch, London.
    1967: The queen meets actor Rex Harrison and his wife Rachel Roberts at the premiere of the film 'Dr Dolittle' at the Odeon Marble Arch, London.
  • 1968: The queen, Princess Margaret, and Prince Edward, Duke of Kent, riding at Ascot Racecourse.
    1968: The queen, Princess Margaret, and Prince Edward, Duke of Kent, riding at Ascot Racecourse.
  • 1969: The royal family at Windsor: Prince Edward, the queen, Princess Anne, Prince Charles and Prince Andrew.
    1969: The royal family at Windsor: Prince Edward, the queen, Princess Anne, Prince Charles and Prince Andrew.
  • 1970: US president Richard Nixon and British prime minister Edward Heath meet the queen for lunch at Chequers.
    1970: US president Richard Nixon and British prime minister Edward Heath meet the queen for lunch at Chequers.
  • 1971: Prince Charles takes part in a polo match in Windsor Great Park, accompanied by the queen and Prince Edward.
    1971: Prince Charles takes part in a polo match in Windsor Great Park, accompanied by the queen and Prince Edward.
  • 1972: The queen and Prince Philip with the president of Kenya, Jomo Kenyatta, during a visit to Kenya.
    1972: The queen and Prince Philip with the president of Kenya, Jomo Kenyatta, during a visit to Kenya.
  • 1973: Anne, the Princess Royal and Mark Phillips with the queen on the balcony of Buckingham Palace in London after their wedding.
    1973: Anne, the Princess Royal and Mark Phillips with the queen on the balcony of Buckingham Palace in London after their wedding.
  • 1974: The queen with the Queen's Body Guard of the Yeomen of the Guard at Buckingham Palace in London.
    1974: The queen with the Queen's Body Guard of the Yeomen of the Guard at Buckingham Palace in London.
  • 1975: The queen greets the public while visiting Greenwich, London.
    1975: The queen greets the public while visiting Greenwich, London.
  • 1976: The queen looking relaxed standing next to her car.
    1976: The queen looking relaxed standing next to her car.
  • 1977: The crowd cheers the queen in her gilded state coach during her silver jubilee procession.
    1977: The crowd cheers the queen in her gilded state coach during her silver jubilee procession.
  • 1978: The queen and Prince Philip are greeted by Native Canadians as they arrive by train during a tour of Canada.
    1978: The queen and Prince Philip are greeted by Native Canadians as they arrive by train during a tour of Canada.
  • 1979: The queen is met by president Julius Nyerere at Dar es Salaam airport, at the start of a three-day state visit to Tanzania.
    1979: The queen is met by president Julius Nyerere at Dar es Salaam airport, at the start of a three-day state visit to Tanzania.
  • 1980: On a tour of the Chelsea Flower Show, London.
    1980: On a tour of the Chelsea Flower Show, London.
  • 1981: The Prince and Princess of Wales pose on the balcony of Buckingham Palace on their wedding day, with the queen.
    1981: The Prince and Princess of Wales pose on the balcony of Buckingham Palace on their wedding day, with the queen.
  • 1982: US president Ronald Reagan and the queen at a gala dinner at Windsor Castle.
    1982: US president Ronald Reagan and the queen at a gala dinner at Windsor Castle.
  • 1983: The queen and Prince Philip are met by Indian prime minister Indira Gandhi and president Zail Singh at Palam Airport, New Delhi, during a Commonwealth tour of India.
    1983: The queen and Prince Philip are met by Indian prime minister Indira Gandhi and president Zail Singh at Palam Airport, New Delhi, during a Commonwealth tour of India.
  • 1984: Prince Charles is presented with an award by his mother, after a polo match at Smiths Lawn in Windsor.
    1984: Prince Charles is presented with an award by his mother, after a polo match at Smiths Lawn in Windsor.
  • 1985: The queen visits the University of Evora during a state visit to Portugal.
    1985: The queen visits the University of Evora during a state visit to Portugal.
  • 1986: The queen and Li Xiannian, president of China, outside the Great Hall of the People in Beijing during her visit to China.
    1986: The queen and Li Xiannian, president of China, outside the Great Hall of the People in Beijing during her visit to China.
  • 1987: The queen with Prince William and Prince Harry in the Royal Box at Guards Polo Club, Smiths Lawn, Windsor.
    1987: The queen with Prince William and Prince Harry in the Royal Box at Guards Polo Club, Smiths Lawn, Windsor.
  • 1988: US president Ronald Reagan and his wife Nancy Reagan chatting with the queen at Buckingham Palace.
    1988: US president Ronald Reagan and his wife Nancy Reagan chatting with the queen at Buckingham Palace.
  • 1989: The royal family gather on the balcony of Buckingham Palace in London for the Trooping the Colour ceremony. Pictured are Princess Margaret, Princess Diana, Prince Harry, Prince William, the queen and the Duke of Edinburgh.
    1989: The royal family gather on the balcony of Buckingham Palace in London for the Trooping the Colour ceremony. Pictured are Princess Margaret, Princess Diana, Prince Harry, Prince William, the queen and the Duke of Edinburgh.
  • 1990: The queen on a walkabout in Reykjavik, during a three-day state visit to Iceland.
    1990: The queen on a walkabout in Reykjavik, during a three-day state visit to Iceland.
  • 1991: England captain Will Carling introduces the queen to the England team before the Rugby World Cup Final against Australia at Twickenham.
    1991: England captain Will Carling introduces the queen to the England team before the Rugby World Cup Final against Australia at Twickenham.
  • 1992: The queen at the Brandenburg Gate in Berlin during an official tour of Germany. She is seen with President Richard Von Weizsaecker.
    1992: The queen at the Brandenburg Gate in Berlin during an official tour of Germany. She is seen with President Richard Von Weizsaecker.
  • 1993: The queen walking through the crowds at Royal Ascot.
    1993: The queen walking through the crowds at Royal Ascot.
  • 1994: The queen, Princess Anne, Prince Philip and Princess Diana greeting well-wishers as they attend the Christmas Day service at St Mary Magdalene Church on the Sandringham Estate in Norfolk.
    1994: The queen, Princess Anne, Prince Philip and Princess Diana greeting well-wishers as they attend the Christmas Day service at St Mary Magdalene Church on the Sandringham Estate in Norfolk.
  • 1995: The queen at a banquet in Cape Town, South Africa, with president Nelson Mandela.
    1995: The queen at a banquet in Cape Town, South Africa, with president Nelson Mandela.
  • 1996: Germany captain Jurgen Klinsmann lifts the trophy as the queen smiles, after the 1996 UEFA European Championships Final against Czech Republic at Wembley Stadium in London.
    1996: Germany captain Jurgen Klinsmann lifts the trophy as the queen smiles, after the 1996 UEFA European Championships Final against Czech Republic at Wembley Stadium in London.
  • 1997: The queen and Prince Philip view tributes from the public outside Buckingham Palace to Diana, Princess of Wales, after her funeral.
    1997: The queen and Prince Philip view tributes from the public outside Buckingham Palace to Diana, Princess of Wales, after her funeral.
  • 1998: The queen shopping at the trade stands at the Royal Windsor Horse Show.
    1998: The queen shopping at the trade stands at the Royal Windsor Horse Show.
  • 1999: With British prime minister Tony Blair and his wife Cherie Blair during the Millennium New Year celebrations in Greenwich, London.
    1999: With British prime minister Tony Blair and his wife Cherie Blair during the Millennium New Year celebrations in Greenwich, London.
  • 2000: The queen and Italy's president Carlo Azeglio Ciampi walk past the honour guard at the Piazza Di Siena in Rome.
    2000: The queen and Italy's president Carlo Azeglio Ciampi walk past the honour guard at the Piazza Di Siena in Rome.
  • 2001: The queen and other members of the royal family appear with the Queen Mother during celebrations to mark her 101st birthday in London.
    2001: The queen and other members of the royal family appear with the Queen Mother during celebrations to mark her 101st birthday in London.
  • 2002: The queen and Prince Philip leave after a party for close friends and family at The Ritz hotel in London. The monarch was thanking them for making her golden jubilee year a success.
    2002: The queen and Prince Philip leave after a party for close friends and family at The Ritz hotel in London. The monarch was thanking them for making her golden jubilee year a success.
  • 2003: Russian President Vladimir Putin is accompanied by the queen during a procession at the start of his state visit in London.
    2003: Russian President Vladimir Putin is accompanied by the queen during a procession at the start of his state visit in London.
  • 2004: The queen arrives in her horsedrawn carriage to attend Ladies Day at Royal Ascot.
    2004: The queen arrives in her horsedrawn carriage to attend Ladies Day at Royal Ascot.
  • 2005: Prince Charles and his bride, Camilla, Duchess of Cornwall, pose with their families and the queen at Windsor Castle after their wedding ceremony.
    2005: Prince Charles and his bride, Camilla, Duchess of Cornwall, pose with their families and the queen at Windsor Castle after their wedding ceremony.
  • 2006: The queen smiles at the crowds in Windsor, during a walk in the town to celebrate her 80th Birthday.
    2006: The queen smiles at the crowds in Windsor, during a walk in the town to celebrate her 80th Birthday.
  • 2007: A less-than-impressed queen raises her hand during a downpour as she stands with Prince Philip and Prince Charles on the balcony of Buckingham Palace after the Trooping the Colour ceremony.
    2007: A less-than-impressed queen raises her hand during a downpour as she stands with Prince Philip and Prince Charles on the balcony of Buckingham Palace after the Trooping the Colour ceremony.
  • 2008: The queen stands in the music room at Buckingham Palace after recording her Christmas day message to the Commonwealth.
    2008: The queen stands in the music room at Buckingham Palace after recording her Christmas day message to the Commonwealth.
  • 2009: US president Barack Obama and his wife Michelle Obama with the queen and Prince Philip during an audience at Buckingham Palace.
    2009: US president Barack Obama and his wife Michelle Obama with the queen and Prince Philip during an audience at Buckingham Palace.
  • 2010: The queen and Prince Philip wear 3D glasses to watch a demonstration, during a visit to the University of Sheffield Advanced Manufacturing Research Centre.
    2010: The queen and Prince Philip wear 3D glasses to watch a demonstration, during a visit to the University of Sheffield Advanced Manufacturing Research Centre.
  • 2011: The queen and Prince Philip arrive to open the Sainsbury Laboratory for Plant Sciences at the University of Cambridge Botanic Garden.
    2011: The queen and Prince Philip arrive to open the Sainsbury Laboratory for Plant Sciences at the University of Cambridge Botanic Garden.
  • 2012: The queen makes a speech at the opening ceremony of the London 2012 Olympic Games in London.
    2012: The queen makes a speech at the opening ceremony of the London 2012 Olympic Games in London.
  • 2013: The queen and other members of the royal family leave Westminster Abbey in London, after the service to celebrate the 60th anniversary of the coronation of the queen there.
    2013: The queen and other members of the royal family leave Westminster Abbey in London, after the service to celebrate the 60th anniversary of the coronation of the queen there.
  • 2014: A smiling queen arrives for the opening of the Flanders Fields Memorial Garden at Wellington Barracks in London.
    2014: A smiling queen arrives for the opening of the Flanders Fields Memorial Garden at Wellington Barracks in London.
  • 2015: The queen signs a book during a visit to the headquarters of the Royal Auxiliary Air Force's 603 Squadron in Edinburgh, Scotland.
    2015: The queen signs a book during a visit to the headquarters of the Royal Auxiliary Air Force's 603 Squadron in Edinburgh, Scotland.
  • 2016: Prince Charles, Catherine, Duchess of Cambridge, Princess Charlotte, Prince George, Prince William, Prince Harry, the queen, and Prince Philip stand on the balcony during the Trooping the Colour, this year marking the Queen's 90th birthday at The Mall.
    2016: Prince Charles, Catherine, Duchess of Cambridge, Princess Charlotte, Prince George, Prince William, Prince Harry, the queen, and Prince Philip stand on the balcony during the Trooping the Colour, this year marking the Queen's 90th birthday at The Mall.
  • 2017: The queen and Prince Charles attend the State Opening Of Parliament in the House of Lords at the Palace of Westminster, London.
    2017: The queen and Prince Charles attend the State Opening Of Parliament in the House of Lords at the Palace of Westminster, London.
  • 2018: Meghan Markle, Prince Harry, and the queen at the Queen's Young Leaders Awards Ceremony at Buckingham Palace.
    2018: Meghan Markle, Prince Harry, and the queen at the Queen's Young Leaders Awards Ceremony at Buckingham Palace.
  • 2019: The queen and US president Donald Trump arrive for a state banquet at Buckingham Palace.
    2019: The queen and US president Donald Trump arrive for a state banquet at Buckingham Palace.
  • 2020: Riding at Windsor. The queen has been in residence at Windsor Castle during the coronavirus pandemic.
    2020: Riding at Windsor. The queen has been in residence at Windsor Castle during the coronavirus pandemic.
  • 2021: The queen takes her seat at the funeral of Prince Philip, in St George's Chapel at Windsor Castle.
    2021: The queen takes her seat at the funeral of Prince Philip, in St George's Chapel at Windsor Castle.

The world’s longest-reigning living rulers: from Queen Elizabeth II to Sheikh Dr Sultan


  • English
  • Arabic

Celebrating seven decades on the throne ruling over the UK, and as Head of State of the Commonwealth, Queen Elizabeth II has cemented her position as the longest-reigning living ruler.

Ascension Day on February 6, 2022, marked the 95-year-old monarch’s 70th year on the throne, following the death of her father, King George VI, of a coronary thrombosis aged 56. Elizabeth flew back to Britain from a royal tour of Kenya to be crowned Queen at the age of 25.

Queen Elizabeth II celebrated the milestone of becoming the longest-ruling UK monarch back in September 2015, when she surpassed the reign of Queen Victoria, who came to the throne in 1837 at the age of 18 and ruled for 63 years and 216 days, ending on January 22, 1901, when she died aged 81.

We take a look at the five longest-reigning living monarchs

1. Queen Elizabeth II, UK and Commonwealth

Queen Elizabeth II celebrated 70 years on the throne on February 6, 2022, marking the start of her Platinum Jubilee Year. Chris Jackson / Buckingham Palace / AFP
Queen Elizabeth II celebrated 70 years on the throne on February 6, 2022, marking the start of her Platinum Jubilee Year. Chris Jackson / Buckingham Palace / AFP

Reign: Since 6 February, 1952

Officially the world’s longest-reigning living monarch, the Queen’s 70th year on the throne is the first platinum jubilee to be marked by a British ruler.

Throughout her reign, she has been served by 15 prime ministers, from Winston Churchill to Boris Johnson, and she remains the only person in Britain permitted to drive without a driver’s licence.

Firmly entrenched in the annals of popular culture, not least thanks to her colourful approach to fashion, she once said of her style: “If I wore beige, nobody would know who I am.”

2. Sultan Hassanal Bolkiah ibni Omar Ali Saifuddien III, Brunei

Brunei's Sultan Hassanal Bolkiah inspects an honour guard during the 34th National Day celebrations in Bandar Seri Begawan, Brunei. He is the world's second-longest reigning living ruler. Reuters
Brunei's Sultan Hassanal Bolkiah inspects an honour guard during the 34th National Day celebrations in Bandar Seri Begawan, Brunei. He is the world's second-longest reigning living ruler. Reuters

Reign: Since October 5, 1967

One of the richest people in the world, with an estimated wealth of $20 billion according to Forbes, the Sultan became Yang di-Pertuan (Head of State) after his father, Omar Ali Saifuddien III, abdicated.

His coronation was held on August 1, 1968, and as well as being Sultan, he holds the portfolios of Minister of Defence, Minister of Foreign Affairs and Minister of Finance.

Saifuddien, 75, was educated at the Victoria Institution in Kuala Lumpur and graduated from the Royal Military Academy Sandhurst in the UK in 1967. Like his father, he was knighted by Queen Elizabeth II, and oversaw Brunei’s independence from Britain in 1984, after 96 years as a protectorate.

He celebrated his golden jubilee, to mark the 50th year of his reign, in 2017.

3. Queen Margrethe II, Denmark

Queen Margrethe II became the second female monarch of Denmark after Margrethe I, who ruled from 1375-1412. AFP
Queen Margrethe II became the second female monarch of Denmark after Margrethe I, who ruled from 1375-1412. AFP

Reign: Since January 14, 1972

The Queen of Denmark became heir presumptive to her father the king in 1953, after a constitutional amendment that allowed women to ascend to the Danish throne.

Following King Frederick IX of Denmark’s death on January 14, 1972, she became, at the age of 32.

She studied prehistoric archaeology at Girton College, Cambridge, and is a Fellow of the Society of Antiquaries of London.

Celebrating her golden jubilee on January 14, 2022, Queen Margrethe II is an accomplished linguist, speaking Danish, French, English, Swedish and German, and a keen artist.

Painting under the pseudonym Ingahild Grathmer, her illustrations were used for Danish editions of The Lord of the Rings, which she created in the early 1970s, and which were praised by the book's author JRR Tolkien.

4. Sheikh Dr Sultan bin Muhammad Al Qasimi, Sharjah, UAE

Sheikh Dr Sultan bin Muhammad Al Qasimi, Ruler of Sharjah, is also an acclaimed writer of fiction and non-fiction. Wam
Sheikh Dr Sultan bin Muhammad Al Qasimi, Ruler of Sharjah, is also an acclaimed writer of fiction and non-fiction. Wam

Reign: Since January 25, 1972

Sheikh Dr Sultan is the sovereign ruler of Sharjah and a member of the Federal Supreme Council of the United Arab Emirates.

Succeeding his brother, Sheikh Khalid bin Mohammed Al Qasimi, following his death on January 25, 1972, Sheikh Dr Sultan was previously the Minister of Education for the Emirates.

He was educated in the Emirates before earning a Bachelor’s degree in Agricultural Engineering from Cairo University, and two PhDs, one in History from Exeter University and another in the Political Geography of the Gulf at Durham University. He also holds many Honorary Doctorates.

A prolific and acclaimed writer, he has published many books both fiction and non-fiction.

5. King Carl XVI Gustaf of Sweden

King Carl XVI Gustaf of Sweden became heir apparent to the Swedish throne at the age of four. AFP
King Carl XVI Gustaf of Sweden became heir apparent to the Swedish throne at the age of four. AFP

Reign: Since September 15, 1973

King Carl XVI Gustaf acceded to the throne following the death of his grandfather, King Gustaf VI Adolf, on September 15, 1973.

King Gustaf’s father died in a plane crash when he was just nine months old, which pushed him up the line of succession, and he became heir apparent at the age of 4.

The father of Crown Princess Victoria, Prince Carl Philip and Princess Madeleine, Gustaf became the longest-reigning monarch in Swedish history, surpassing King Magnus IV's reign (1319-1364) of 44 years and 222 days on April 26, 2018.

A notable Porsche enthusiast, he is honorary chairman of the World Scout Foundation and the presenter of the Nobel Prizes each year.

The five longest-reigning rulers in history

Thailand's King Bhumibol Adulyadej enjoyed the second-longest reign of any monarch in history. Reuters
Thailand's King Bhumibol Adulyadej enjoyed the second-longest reign of any monarch in history. Reuters

1. Louis XIV of France

The Sun King is the longest-reigning ruler of a sovereign country in recorded history, sitting on the France’s throne for 72 years and 110 days between May 14, 1643 and September 1, 1715.

2. Bhumibol Adulyadej of Thailand

King Bhumibol the Great, also titled Rama IX, ruled Thailand from June 9, 1946 to October 13, 2016, a total of 70 years and 126 days.

3. Johann II of Liechtenstein

Johann II the Good took the throne just after his 18th birthday, ruling for 70 years and 91 days between October 5, 1840, and February 11, 1929.

4. Queen Elizabeth II, Great Britain and the Commonwealth

Having acceded the throne on February 6, 1952, the British monarch is the only living ruler on this historical list.

5. Kʼinich Janaab Pakal I of Palenque

Overseeing a period of construction and architecture that remains to this day, Pakal ruled the Mayan city in southern Mexico for 68 years and 33 days between July 29, 615 and August 31, 683.

Kat Wightman's tips on how to create zones in large spaces

 

  • Area carpets or rugs are the easiest way to segregate spaces while also unifying them.
  • Lighting can help define areas. Try pendant lighting over dining tables, and side and floor lamps in living areas.
  • Keep the colour palette the same in a room, but combine different tones and textures in different zone. A common accent colour dotted throughout the space brings it together.
  • Don’t be afraid to use furniture to break up the space. For example, if you have a sofa placed in the middle of the room, a console unit behind it will give good punctuation.
  • Use a considered collection of prints and artworks that work together to form a cohesive journey.
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

if you go

The flights
Fly direct to Kutaisi with Flydubai from Dh925 return, including taxes. The flight takes 3.5 hours. From there, Svaneti is a four-hour drive. The driving time from Tbilisi is eight hours.
The trip
The cost of the Svaneti trip is US$2,000 (Dh7,345) for 10 days, including food, guiding, accommodation and transfers from and to ­Tbilisi or Kutaisi. This summer the TCT is also offering a 5-day hike in Armenia for $1,200 (Dh4,407) per person. For further information, visit www.transcaucasiantrail.org/en/hike/

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Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

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%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Omar%20Hilal%3Cbr%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Muhammad%20Farrag%2C%20Bayoumi%20Fouad%2C%20Nelly%20Karim%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
Dubai Bling season three

Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed 

Rating: 1/5

WHAT IS A BLACK HOLE?

1. Black holes are objects whose gravity is so strong not even light can escape their pull

2. They can be created when massive stars collapse under their own weight

3. Large black holes can also be formed when smaller ones collide and merge

4. The biggest black holes lurk at the centre of many galaxies, including our own

5. Astronomers believe that when the universe was very young, black holes affected how galaxies formed

The finalists

Player of the Century, 2001-2020: Cristiano Ronaldo (Juventus), Lionel Messi (Barcelona), Mohamed Salah (Liverpool), Ronaldinho

Coach of the Century, 2001-2020: Pep Guardiola (Manchester City), Jose Mourinho (Tottenham Hotspur), Zinedine Zidane (Real Madrid), Sir Alex Ferguson

Club of the Century, 2001-2020: Al Ahly (Egypt), Bayern Munich (Germany), Barcelona (Spain), Real Madrid (Spain)

Player of the Year: Cristiano Ronaldo, Lionel Messi, Robert Lewandowski (Bayern Munich)

Club of the Year: Bayern Munich, Liverpool, Real Madrid

Coach of the Year: Gian Piero Gasperini (Atalanta), Hans-Dieter Flick (Bayern Munich), Jurgen Klopp (Liverpool)

Agent of the Century, 2001-2020: Giovanni Branchini, Jorge Mendes, Mino Raiola

The specs

Engine: 3.5-litre V6

Power: 272hp at 6,400rpm

Torque: 331Nm from 5,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.7L/100km

On sale: now

Price: Dh149,000

 

The specs
Engine: 4.0-litre flat-six
Power: 510hp at 9,000rpm
Torque: 450Nm at 6,100rpm
Transmission: 7-speed PDK auto or 6-speed manual
Fuel economy, combined: 13.8L/100km
On sale: Available to order now
Price: From Dh801,800
HER%20FIRST%20PALESTINIAN
%3Cp%3EAuthor%3A%20Saeed%20Teebi%3C%2Fp%3E%0A%3Cp%3EPages%3A%20256%3C%2Fp%3E%0A%3Cp%3EPublisher%3A%C2%A0House%20of%20Anansi%20Press%3C%2Fp%3E%0A

COMPANY PROFILE

Name: N2 Technology

Founded: 2018

Based: Dubai, UAE

Sector: Startups

Size: 14

Funding: $1.7m from HNIs

The%20Roundup
%3Cp%3EDirector%3A%20Lee%20Sang-yong%3Cbr%3EStars%3A%20Ma%20Dong-seok%2C%20Sukku%20Son%2C%20Choi%20Gwi-hwa%3Cbr%3ERating%3A%204%2F5%3C%2Fp%3E%0A
Cultural fiesta

What: The Al Burda Festival
When: November 14 (from 10am)
Where: Warehouse421,  Abu Dhabi
The Al Burda Festival is a celebration of Islamic art and culture, featuring talks, performances and exhibitions. Organised by the Ministry of Culture and Knowledge Development, this one-day event opens with a session on the future of Islamic art. With this in mind, it is followed by a number of workshops and “masterclass” sessions in everything from calligraphy and typography to geometry and the origins of Islamic design. There will also be discussions on subjects including ‘Who is the Audience for Islamic Art?’ and ‘New Markets for Islamic Design.’ A live performance from Kuwaiti guitarist Yousif Yaseen should be one of the highlights of the day. 

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Museum of the Future in numbers
  •  78 metres is the height of the museum
  •  30,000 square metres is its total area
  •  17,000 square metres is the length of the stainless steel facade
  •  14 kilometres is the length of LED lights used on the facade
  •  1,024 individual pieces make up the exterior 
  •  7 floors in all, with one for administrative offices
  •  2,400 diagonally intersecting steel members frame the torus shape
  •  100 species of trees and plants dot the gardens
  •  Dh145 is the price of a ticket

Best Academy: Ajax and Benfica

Best Agent: Jorge Mendes

Best Club : Liverpool   

 Best Coach: Jurgen Klopp (Liverpool)  

 Best Goalkeeper: Alisson Becker

 Best Men’s Player: Cristiano Ronaldo

 Best Partnership of the Year Award by SportBusiness: Manchester City and SAP

 Best Referee: Stephanie Frappart

Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)

Best Sporting Director: Andrea Berta (Atletico Madrid)

Best Women's Player:  Lucy Bronze

Best Young Arab Player: Achraf Hakimi

 Kooora – Best Arab Club: Al Hilal (Saudi Arabia)

 Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)

 Player Career Award: Miralem Pjanic and Ryan Giggs

The specs

Engine: four-litre V6 and 3.5-litre V6 twin-turbo

Transmission: six-speed and 10-speed

Power: 271 and 409 horsepower

Torque: 385 and 650Nm

Price: from Dh229,900 to Dh355,000

How Filipinos in the UAE invest

A recent survey of 10,000 Filipino expatriates in the UAE found that 82 per cent have plans to invest, primarily in property. This is significantly higher than the 2014 poll showing only two out of 10 Filipinos planned to invest.

Fifty-five percent said they plan to invest in property, according to the poll conducted by the New Perspective Media Group, organiser of the Philippine Property and Investment Exhibition. Acquiring a franchised business or starting up a small business was preferred by 25 per cent and 15 per cent said they will invest in mutual funds. The rest said they are keen to invest in insurance (3 per cent) and gold (2 per cent).

Of the 5,500 respondents who preferred property as their primary investment, 54 per cent said they plan to make the purchase within the next year. Manila was the top location, preferred by 53 per cent.

What is graphene?

Graphene is a single layer of carbon atoms arranged like honeycomb.

It was discovered in 2004, when Russian-born Manchester scientists Andrei Geim and Kostya Novoselov were "playing about" with sticky tape and graphite - the material used as "lead" in pencils.

Placing the tape on the graphite and peeling it, they managed to rip off thin flakes of carbon. In the beginning they got flakes consisting of many layers of graphene. But as they repeated the process many times, the flakes got thinner.

By separating the graphite fragments repeatedly, they managed to create flakes that were just one atom thick. Their experiment had led to graphene being isolated for the very first time.

At the time, many believed it was impossible for such thin crystalline materials to be stable. But examined under a microscope, the material remained stable, and when tested was found to have incredible properties.

It is many times times stronger than steel, yet incredibly lightweight and flexible. It is electrically and thermally conductive but also transparent. The world's first 2D material, it is one million times thinner than the diameter of a single human hair.

But the 'sticky tape' method would not work on an industrial scale. Since then, scientists have been working on manufacturing graphene, to make use of its incredible properties.

In 2010, Geim and Novoselov were awarded the Nobel Prize for Physics. Their discovery meant physicists could study a new class of two-dimensional materials with unique properties. 

 

Top%2010%20most%20competitive%20economies
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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

SPEC%20SHEET%3A%20NOTHING%20PHONE%20(2)
%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%206.7%E2%80%9D%20LPTO%20Amoled%2C%202412%20x%201080%2C%20394ppi%2C%20HDR10%2B%2C%20Corning%20Gorilla%20Glass%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%20Qualcomm%20Snapdragon%208%2B%20Gen%202%2C%20octa-core%3B%20Adreno%20730%20GPU%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMemory%3A%3C%2Fstrong%3E%208%2F12GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECapacity%3A%3C%2Fstrong%3E%20128%2F256%2F512GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPlatform%3A%3C%2Fstrong%3E%20Android%2013%2C%20Nothing%20OS%202%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMain%20camera%3A%3C%2Fstrong%3E%20Dual%2050MP%20wide%2C%20f%2F1.9%20%2B%2050MP%20ultrawide%2C%20f%2F2.2%3B%20OIS%2C%20auto-focus%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMain%20camera%20video%3A%3C%2Fstrong%3E%204K%20%40%2030%2F60fps%2C%201080p%20%40%2030%2F60fps%3B%20live%20HDR%2C%20OIS%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFront%20camera%3A%3C%2Fstrong%3E%2032MP%20wide%2C%20f%2F2.5%2C%20HDR%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFront%20camera%20video%3A%3C%2Fstrong%3E%20Full-HD%20%40%2030fps%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%204700mAh%3B%20full%20charge%20in%2055m%20w%2F%2045w%20charger%3B%20Qi%20wireless%2C%20dual%20charging%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%20Wi-Fi%2C%20Bluetooth%205.3%2C%20NFC%20(Google%20Pay)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBiometrics%3A%3C%2Fstrong%3E%20Fingerprint%2C%20face%20unlock%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EI%2FO%3A%3C%2Fstrong%3E%20USB-C%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDurability%3A%3C%2Fstrong%3E%20IP54%2C%20limited%20protection%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECards%3A%3C%2Fstrong%3E%20Dual-nano%20SIM%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EColours%3A%3C%2Fstrong%3E%20Dark%20grey%2C%20white%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%3C%2Fstrong%3E%20Nothing%20Phone%20(2)%2C%20USB-C-to-USB-C%20cable%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%20(UAE)%3A%3C%2Fstrong%3E%20Dh2%2C499%20(12GB%2F256GB)%20%2F%20Dh2%2C799%20(12GB%2F512GB)%3C%2Fp%3E%0A
The%20Afghan%20connection
%3Cp%3EThe%20influx%20of%20talented%20young%20Afghan%20players%20to%20UAE%20cricket%20could%20have%20a%20big%20impact%20on%20the%20fortunes%20of%20both%20countries.%20Here%20are%20three%20Emirates-based%20players%20to%20watch%20out%20for.%0D%3Cbr%3E%20%0D%3Cbr%3E%3Cstrong%3EHassan%20Khan%20Eisakhil%3C%2Fstrong%3E%0D%3Cbr%3EMohammed%20Nabi%20is%20still%20proving%20his%20worth%20at%20the%20top%20level%20but%20there%20is%20another%20reason%20he%20is%20raging%20against%20the%20idea%20of%20retirement.%20If%20the%20allrounder%20hangs%20on%20a%20little%20bit%20longer%2C%20he%20might%20be%20able%20to%20play%20in%20the%20same%20team%20as%20his%20son%2C%20Hassan%20Khan.%20The%20family%20live%20in%20Ajman%20and%20train%20in%20Sharjah.%0D%3Cbr%3E%20%0D%3Cbr%3E%3Cstrong%3EMasood%20Gurbaz%3C%2Fstrong%3E%0D%3Cbr%3EThe%20opening%20batter%2C%20who%20trains%20at%20Sharjah%20Cricket%20Academy%2C%20is%20another%20player%20who%20is%20a%20part%20of%20a%20famous%20family.%20His%20brother%2C%20Rahmanullah%2C%20was%20an%20IPL%20winner%20with%20Kolkata%20Knight%20Riders%2C%20and%20opens%20the%20batting%20with%20distinction%20for%20Afghanistan.%0D%3Cbr%3E%20%0D%3Cbr%3E%3Cstrong%3EOmid%20Rahman%3C%2Fstrong%3E%0D%3Cbr%3EThe%20fast%20bowler%20became%20a%20pioneer%20earlier%20this%20year%20when%20he%20became%20the%20first%20Afghan%20to%20represent%20the%20UAE.%20He%20showed%20great%20promise%20in%20doing%20so%2C%20too%2C%20playing%20a%20key%20role%20in%20the%20senior%20team%E2%80%99s%20qualification%20for%20the%20Asia%20Cup%20in%20Muscat%20recently.%0D%3Cbr%3E%3C%2Fp%3E%0A
The specs

Engine: 2.9-litre, V6 twin-turbo

Transmission: seven-speed PDK dual clutch automatic

Power: 375bhp

Torque: 520Nm

Price: Dh332,800

On sale: now

Libya's Gold

UN Panel of Experts found regime secretly sold a fifth of the country's gold reserves. 

The panel’s 2017 report followed a trail to West Africa where large sums of cash and gold were hidden by Abdullah Al Senussi, Qaddafi’s former intelligence chief, in 2011.

Cases filled with cash that was said to amount to $560m in 100 dollar notes, that was kept by a group of Libyans in Ouagadougou, Burkina Faso.

A second stash was said to have been held in Accra, Ghana, inside boxes at the local offices of an international human rights organisation based in France.

The biog

Name: Capt Shadia Khasif

Position: Head of the Criminal Registration Department at Hatta police

Family: Five sons and three daughters

The first female investigator in Hatta.

Role Model: Father

She believes that there is a solution to every problem

 

 

 

Rocketman

Director: Dexter Fletcher

Starring: Taron Egerton, Richard Madden, Jamie Bell

Rating: 3 out of 5 stars 

While you're here
'Gehraiyaan'
Director:Shakun Batra

Stars:Deepika Padukone, Siddhant Chaturvedi, Ananya Panday, Dhairya Karwa

Rating: 4/5

CREW
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The Matrix Resurrections

Director: Lana Wachowski

Stars:  Keanu Reeves, Carrie-Anne Moss, Jessica Henwick 

Rating:****

Kandahar%20
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Updated: February 21, 2022, 5:20 AM