The American novelist Flannery O'Connor in 1952, 12 years before her death at age 39. Flannery and fellow writer Robert Lowell were the inspiration for the characters in Frances and Bernard. APIC / Getty Images
The American novelist Flannery O'Connor in 1952, 12 years before her death at age 39. Flannery and fellow writer Robert Lowell were the inspiration for the characters in Frances and Bernard. APIC / Getty Images
The American novelist Flannery O'Connor in 1952, 12 years before her death at age 39. Flannery and fellow writer Robert Lowell were the inspiration for the characters in Frances and Bernard. APIC / Getty Images
The American novelist Flannery O'Connor in 1952, 12 years before her death at age 39. Flannery and fellow writer Robert Lowell were the inspiration for the characters in Frances and Bernard. APIC / Ge

Book review: Carlene Bauer's novel an ode to the art of letter writing


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Frances and Bernard
Carlene Bauer
Houghton Mifflin Harcourt

There is a common complaint these days, usually levied against the young by the not-so-young, that "no one writes letters anymore". One wonders if the next generation of biographers and scholars will troll through the archives of email inboxes in order to construct portraits of their subjects, or if auction houses will sell off the contents of, say, Jeannette Winterson's hard drive, in the same way they now auction off batches of letters.

If you are someone who has ever lamented the slow disappearance of written correspondence - or even if you're not - reading Carlene Bauer's Frances and Bernard, an epistolary novel set in 1950s Manhattan, will make you want to invest in beautiful notepaper and an elegant pen, and daydream about writing letters that will magically acquire the wit and precision of Bauer's fictional correspondence.

Frances Riordan and Bernard Eliot meet at a writers' colony in the summer of 1957. He is a published, celebrated poet, she an aspiring novelist. They share a passion for writing but their initial bond forms because they are both Catholics, and because when Bernard concludes his first letter by asking bluntly, "Who is the Holy Spirit to you," Frances is not offended but intrigued. Their early letters interweave getting-to-know-you details with long discussions about the nature of faith and belief, which Bernard discusses in wild flights of poetic rhetoric. Frances, who is ultimately firmer in her beliefs, tells Bernard that she wouldn't want to be "gifted spiritually" because it would be "such a burden! Everything would then have to live up to being knocked off a horse by lightning, wouldn't it?" Frances's dry wit punctures Bernard's ecstatic reveries but the letters reveal that these differences in temperament complement rather than clash. Late in the novel, Bernard admits that Catholicism has become "inextricably linked to madness" and he eventually leaves the church. Frances, in response, berates him for starting psychoanalysis and urges him to "come back to the fold".

Frances's pragmatism and humour leaven the letters, which at times read as almost essay-like meditations about religion. These long discussions about God illustrate one of the difficulties of the epistolary form: what might be a dynamic conversation in a conventional narrative here becomes an unbroken interior monologue. The epistolary form, does, however, create intimacy: we become voyeurs, peering into private messages and watching as these characters reveal themselves to one another. They become friends, peeling away the layers of opinion and attitude to examine one another's core beliefs, and then their friendship takes another turn, into something passionate, complicated and physical.

When her novel came out, Bauer said that the inspiration for her characters came from Robert Lowell and Flannery O'Connor, two of the most celebrated US authors of the mid-20th century. Years earlier, Bauer had discovered in an O'Connor biography that O'Connor once had a crush on Robert Lowell (who was famously good-looking); the novel emerged, Bauer said, when she asked "what would have happened if …" The prose of the novel doesn't quite match the cadence and insights of Lowell and O'Connor's writing, but the letters pulse with the energy of midcentury literary New York: who is publishing (and sleeping) with whom, who has talent and who just has "connections", which new books are wonderful and which are disappointments.

The passionate relationship between Frances and Bernard may be more convincing to readers who don't know about Bauer's source material. If you know anything about Lowell or O'Connor, you won't be surprised by Bernard's alcoholism and his periodic descents into madness (Lowell was manic-depressive), but you will be surprised that Frances escapes the diagnosis of a life-threatening disease, like the lupus that killed O'Connor when she was 39. Bernard thus seems much more "Lowell" than Frances seems "O'Connor", a point that might seem like a minor quibble except that Bauer has gone to such lengths to establish the real-life inspirations for her book.

In his mania, Bernard refers to Frances as a saint, which infuriates her, even as she pities the suffering his disease causes him. She writes to Bernard, and to her friend Claire, about her feelings of inadequacy and doubt, impatience and jealousy, but despite these self-professed flaws, Frances does, in fact, come across as a bit saintly (albeit a saint who likes the occasional martini). She never fails to come to Bernard's aid when he needs it; she consistently puts others' needs before her own. Martinis and sarcasm notwithstanding, Frances is less interesting than Bernard, whose reckless self-destruction is both dangerous and attractive. His adoration of Frances seems very much the worship of a man for an icon, and the pleasure he takes in their love affair has to do with how "succulent" she becomes in private and how "starched" and "chaste" she appears in public.

Bernard and Frances discuss everything in their letters - sex, God, drinking, insanity, anger - everything, that is, except their writing. We hear about the details that surround the life of a professional writer - contracts, agents, publishers, deadlines - but very little about what either of them is working on. In one of his early letters to Frances, Bernard says "I want to talk to you [in person] about work, but I am envisioning our correspondence as a spiritual dialogue", and the letters honour this initial request. I suppose that, on the one hand, writers don't necessarily talk about their writing with other writers but, on the other hand, the novel is about writers, so mightn't we expect at least a few references to craft? Frances mentions that she "prefers silence" rather than talking about her work, a statement that illuminates one aspect of her character but leaves us in the dark about her vocation, the thing that supposedly matters more to her than anything - or anyone - in the world.

At the end of the novel, Bernard writes to a friend that he "took a look at the first sentence [of Frances's book] and saw that she was still able to tack into the wind with a sure hand." This comment tells us about Bernard - he is someone who thinks in nautical terms - but I'm not quite sure what it tells us about Frances's prose. When either Bernard or Frances mentions publishing a book or winning an award, it always comes as a surprise, as if a friend just had a baby but never mentioned being pregnant. In this regard, then, as the relationship of two writers, the novel does not quite live up to its premise. But as the story of two fascinating intellectuals alive at a pivotal moment in US literature, Frances and Bernard succeeds admirably. Perhaps it's time to revive not only the epistolary novel but also … letter writing itself?

Deborah Lindsay Williams is a professor of literature at NYU Abu Dhabi.

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

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.”

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

THE BIO

Favourite place to go to in the UAE: The desert sand dunes, just after some rain

Who inspires you: Anybody with new and smart ideas, challenging questions, an open mind and a positive attitude

Where would you like to retire: Most probably in my home country, Hungary, but with frequent returns to the UAE

Favorite book: A book by Transilvanian author, Albert Wass, entitled ‘Sword and Reap’ (Kard es Kasza) - not really known internationally

Favourite subjects in school: Mathematics and science

Company profile

Company name: Suraasa

Started: 2018

Founders: Rishabh Khanna, Ankit Khanna and Sahil Makker

Based: India, UAE and the UK

Industry: EdTech

Initial investment: More than $200,000 in seed funding

The biog

Profession: Senior sports presenter and producer

Marital status: Single

Favourite book: Al Nabi by Jibran Khalil Jibran

Favourite food: Italian and Lebanese food

Favourite football player: Cristiano Ronaldo

Languages: Arabic, French, English, Portuguese and some Spanish

Website: www.liliane-tannoury.com

Points Classification after Stage 1

1. Geraint Thomas (Britain / Team Sky) 20

2. Stefan Kueng (Switzerland / BMC Racing) 17

3. Vasil Kiryienka (Belarus / Team Sky) 15

4. Tony Martin (Germany / Katusha) 13

5. Matteo Trentin (Italy / Quick-Step) 11

6. Chris Froome (Britain / Team Sky) 10

7. Jos van Emden (Netherlands / LottoNL) 9

8. Michal Kwiatkowski (Poland / Team Sky) 8

9. Marcel Kittel (Germany / Quick-Step) 7

10. Edvald Boasson Hagen (Norway / Dimension Data) 6

The biog

Age: 32

Qualifications: Diploma in engineering from TSI Technical Institute, bachelor’s degree in accounting from Dubai’s Al Ghurair University, master’s degree in human resources from Abu Dhabi University, currently third years PHD in strategy of human resources.

Favourite mountain range: The Himalayas

Favourite experience: Two months trekking in Alaska

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

Match info:

Real Betis v Sevilla, 10.45pm (UAE)

UAE currency: the story behind the money in your pockets
Company profile

Company: Eighty6 

Date started: October 2021 

Founders: Abdul Kader Saadi and Anwar Nusseibeh 

Based: Dubai, UAE 

Sector: Hospitality 

Size: 25 employees 

Funding stage: Pre-series A 

Investment: $1 million 

Investors: Seed funding, angel investors  

India cancels school-leaving examinations
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MATCH INFO

Chelsea 1
Alonso (62')

Huddersfield Town 1
Depoitre (50')

Brief scoreline:

Wolves 3

Neves 28', Doherty 37', Jota 45' 2

Arsenal 1

Papastathopoulos 80'