Ariana Grande organised the One Love Manchester benefit concert for the families of the victims of the Manchester terror attack at Emirates Old Trafford. AFP.
Ariana Grande organised the One Love Manchester benefit concert for the families of the victims of the Manchester terror attack at Emirates Old Trafford. AFP.
Ariana Grande organised the One Love Manchester benefit concert for the families of the victims of the Manchester terror attack at Emirates Old Trafford. AFP.
Ariana Grande organised the One Love Manchester benefit concert for the families of the victims of the Manchester terror attack at Emirates Old Trafford. AFP.

Ariana Grande gives Christmas gifts to children in Manchester hospitals


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Ariana Grande has donated Christmas presents to children in a number of hospitals across Manchester in north-west England, having developed a relationship with the city following the terrorist attack there five years ago.

The 29-year-old American singer’s performance was ending at Manchester Arena in May 2017 when a suicide bomber killed 22 people.

In a tweet on Boxing Day, the Royal Manchester Children’s Hospital Charity said Grande had given gifts for children and young people spending Christmas in Manchester’s hospitals.

The charity said: “Thank you Ariana!

“We were so excited to receive Christmas gifts for young patients across our hospitals from Ariana Grande.

“The presents were distributed to babies, children and teenagers at @RMCHosp, @TraffordHosp, @WythenshaweHosp and @NorthMcrGH_NHS.”

The gifts from the One Last Time singer were shared among youngsters at the Royal Manchester Children’s Hospital, Trafford Hospital, Wythenshawe Hospital and North Manchester General Hospital, the charity said.

Grande has maintained a close relationship with Manchester since the 2017 terror attack and has spoken openly about struggling with post-traumatic stress disorder and anxiety as a result of the attack.

Following the blast, the singer tweeted: “Broken. from the bottom of my heart, i am so so sorry. i don’t have words.”

Grande returned to the city in June 2017 after organising the One Love charity concert.

The fundraising event at Emirates Old Trafford cricket ground also featured performances from a host of famous acts including Coldplay, Justin Bieber and Katy Perry.

The singer reportedly donated gifts to Manchester’s hospital patients in December 2020.

It was said that Grande and Dalton Gomez, who is now her husband, sent gifts and Amazon vouchers to patients at Royal Manchester Children’s Hospital and Manchester Royal Infirmary.

In the same year, the UCLA Mattel Children’s Hospital in Los Angeles said on Instagram the couple had sent gifts to its young patients.

The End of Loneliness
Benedict Wells
Translated from the German by Charlotte Collins
Sceptre

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

Remaining fixtures

Third-place-play-off: Portugal v Mexico, 4pm on Sunday

Final: Chile v Germany, 10pm on Sunday

NEW ARRIVALS

Benjamin Mendy (Monaco) - £51.75m (Dh247.94m)
Kyle Walker (Tottenham Hotspur) - £45.9m
Bernardo Silva (Monaco) - £45m
Ederson Moraes (Benfica) - £36m
Danilo (Real Madrid) - £27m
Douglas Luiz (Vasco de Gama) - £10.8m 

Updated: December 30, 2022, 1:06 AM