Pedro Pascal plays Reed Richards in The Fantastic Four: First Steps, in cinemas today across the Middle East. Photo: Marvel Studios
Pedro Pascal plays Reed Richards in The Fantastic Four: First Steps, in cinemas today across the Middle East. Photo: Marvel Studios
Pedro Pascal plays Reed Richards in The Fantastic Four: First Steps, in cinemas today across the Middle East. Photo: Marvel Studios
Pedro Pascal plays Reed Richards in The Fantastic Four: First Steps, in cinemas today across the Middle East. Photo: Marvel Studios

How to watch all the Marvel films in order: Every MCU movie reviewed


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The Fantastic Four: First Steps marks 37th entry in the Marvel Cinematic Universe – and the final film in the timeline before Avengers: Doomsday in 2026.

And before Robert Downey Jr. re-enters the MCU next year as the company's most famous villain, there's plenty to catch up on. For those looking to begin a venture into, arguably, cinema's most popular worlds of the past two decades, it's best to start at the beginning.

Here is how to watch all movies of the MCU in chronological order – and our review of each.

1. Captain America: The First Avenger (2011)

A great intro to the MCU, set during the Second World War, it has Steve Rogers (Chris Evans) being recruited as part of the super-soldier experiment, causing – hey presto – the birth of Captain America. We also get a first look at an Infinity Stone, the power-wielding jewels that will escalate in importance.

Rating: 4/5

2. Captain Marvel (2019)

Arriving in the nick of time before Avengers: Infinity War, cosmic hero Captain Marvel (Brie Larson) gets her origin story here – all set in 1995 – as two alien races come to blows. The fun part is seeing Samuel L Jackson’s Nick Fury, a regular from the intelligence agency S.H.I.E.L.D., as his younger self, before he got that distinctive eye patch.

Rating: 3/5

3. Iron Man (2008)

It all began here. Back in 2008, Jon Favreau’s Iron Man was something of a risk. But casting Robert Downey Jr as the snarky Tony Stark, an inventor-billionaire who builds himself a weapon-clad suit, was a masterstroke. An entire generation-defining movie series got off to a splendid start.

Rating: 4/5

4. Iron Man 2 (2010)

Downey Jr flexed his muscles further against Mickey Rourke’s whip-cracking Russian baddie, but this is most notable for introducing Scarlett Johansson as Natasha Romanoff – aka Black Widow, the ultra-limber spy who will eventually join Iron Man in the S.H.I.E.L.D. superhero gang The Avengers.

Rating: 3/5

5. The Incredible Hulk (2008)

It took Marvel three goes to get the angry green giant right. This wasn’t it. Following 2003’s Hulk (not part of the MCU), this reboot had Ed Norton take over as Dr Bruce Banner, before Mark Ruffalo later inherited the mantle. It pre-dates The Avengers, though it’s unclear where it sits in the timeline. Iron Man does make a cameo, though.

Rating: 2/5

6. Thor (2011)

Set six months before The Avengers, Chris Hemsworth and Tom Hiddleston first appear as Asgard warrior Thor and his mischief-making, power-grabbing adoptive brother Loki, in a fine effort by Kenneth Branagh, who compared it all to King Lear. Intern Darcy Lewis, later to return in TV spin-off WandaVision, also makes her MCU debut.

Rating: 4/5

7. The Avengers (2012)

Marvel’s so-called Phase One came to a resounding close in Joss Whedon’s titanic superhero flick, as the Avengers assemble against Loki and his alien hoards. Watching Iron Man bicker with Captain America and “Hulk smash” were only two of the highlights of a film that also, properly, introduced Jeremy Renner’s archer Hawkeye after his Thor cameo.

Rating: 5/5

8. Iron Man 3 (2013)

Six months on from The Avengers, Iron Man deals with the fallout from those events while coming up against the Mandarin, the leader of a terrorist group known as the Ten Rings. Shane Black directs with his usual wit, though Sir Ben Kingsley’s role – a huge twist in the film – left some fans a bit bemused.

Rating: 3/5

9. Thor: Dark World (2013)

Directed by Games of Thrones’ Alan Taylor, this second outing for Thor – which concludes with half of Greenwich in London being destroyed – was inferior to the first, owing to Christopher Eccleston’s generic villain Malekith. It does introduce Benicio Del Toro’s infinity stones-hoarder, the Collector, though.

Rating: 3/5

10. Captain America: The Winter Soldier (2014)

The first of four essential MCU movies directed by Joe and Anthony Russo, Captain America’s second solo outing, digging further into S.H.I.E.L.D., comes two years on from The Avengers’ climactic Battle of New York. Drawing from 1970s-style conspiracy/espionage tales such as Three Days of the Condor, it further expanded Black Widow’s character too.

Rating: 4/5

11. Guardians of the Galaxy (2014)

Director James Gunn’s first entry into the MCU arrived with this insouciant tale of intergalactic rogues. Chris Pratt leads the way as Peter Quill – aka Star-Lord – but the show is stolen by Rocket, a talking raccoon, and his pal Groot, a tree of very few words.

Rating: 4/5

12. Guardians of the Galaxy Vol 2 (2017)

A disappointment after the highs of its predecessor, but still a lot of fun – with the Guardians again patrolling the outer reaches of the galaxy. It also expands on the Celestials, the cosmic beings that created the Eternals, with Kurt Russell as Ego.

Rating: 3/5

13. Avengers: Age of Ultron (2015)

As the Avengers team up to fight Ultron, an AI enemy hellbent on destruction, more get recruited, including Wanda Maximoff (Elizabeth Olsen), Vision (Paul Bettany) and Sam Wilson (Anthony Mackie), aka Falcon. Doesn’t hit the highs of Whedon’s earlier movie, though.

Rating: 3/5

14. Ant-Man (2015)

Its tortured genesis notwithstanding – director Edgar Wright quit the project, Peyton Reed took over – this is one of the most irreverent MCU entries. Thief Scott Lang (Paul Rudd) is shrunk to insect-size by tech invented by Michael Douglas’ former S.H.I.E.L.D. employee Hank Pym, just in time to join the fight in the coming Civil War.

Rating: 4/5

15. Captain America: Civil War (2016)

One of the great comic-book movies, as Iron Man and Cap come to blows and the Avengers’ infighting escalates to epic proportions. This second Russo brothers' MCU effort includes the glorious introduction of Tom Holland as Peter Parker, aka Spider-Man – the third, and certainly the best, actor to play Stan Lee’s web-spinning hero in the 21st century.

Rating: 5/5

16. Black Widow (2021)

Taking place directly after the events of Captain America: Civil War, this origin story for Romanoff also introduces her "sister", Yelena (Florence Pugh), also trained in the so-called Red Room. To stay spoiler-free, avoid the post-credits sequence, though, until you’ve watched Avengers: Endgame.

Rating: 4/5

17. Spider-Man: Homecoming (2017)

Set post-Civil War, Jon Watts’ effort goes all The Breakfast Club, with Peter Parker hanging out at Midtown School of Science and Technology with his pals, including love interest MJ (Zendaya). Michael Keaton pops in as the bad guy, Adrian Toomes, with an axe to grind against Stark Industries.

Rating: 4/5

18. Doctor Strange (2016)

This intro for Benedict Cumberbatch’s mystic, time-bending neurosurgeon came under fire for Tilda Swinton’s casting as the Ancient One, a Tibetan character from the comics refashioned as Celtic. But no question, this is the MCU’s most surreal movie yet and a vital primer for Avengers: Infinity War.

Rating: 4/5

19. Black Panther (2018)

Never mind its place in the MCU, Blank Panther was a genuine cultural moment, when Marvel unveiled the fictional African nation of Wakanda and Chadwick Boseman in the title role. The first superhero movie to get a Best Picture Oscar nomination, this fired imaginations in its positive, passionate representation of black culture.

Rating: 4/5

20. Thor: Ragnarok (2017)

The best Thor movie yet, thanks to the arrival of Kiwi director Taika Waititi, who imported his off-kilter humour perfectly into the MCU. With Thor fighting against Cate Blanchett’s Hela, the Asgardian goddess of death, it also brings in Loki and Hulk for a hugely enjoyable space romp.

Rating: 4/5

21. Ant-Man and the Wasp (2018)

Be careful here. The post-credits scene ties into the finale of Infinity War, so maybe hold off on watching until you’ve seen IW. But timewise, this quantum realm-hopping adventure begins two years on from Scott Lang’s initial involvement with the Avengers in Civil War, with him now under house arrest.

Rating: 4/5

22. Avengers: Infinity War (2018)

The pinnacle of the series and everything the MCU was building towards, as the Avengers confront alien megalomaniac Thanos, now in possession of the Infinity Stones and with a major grudge against the universe. Filled with genuine jaw-dropping moments, this was comic book fare on a Shakespearean level.

Rating: 5/5

23. Avengers: Endgame (2019)

It became the biggest-grossing movie of all time (before Avatar's re-release before the sequel in 2022). This conclusion to the MCU’s Infinity saga storyline is another epic, spanning five years. Dealing with the theme of sacrifice for the greater good, it might just be the most emotional Marvel movie yet. Be warned: not everyone makes it out alive.

Rating: 5/5

24. Spider-Man: Far from Home (2019)

Eight months after Endgame, Spidey takes a European holiday with his classmates and comes up against the Elementals and Jake Gyllenhaal’s Mysterio. Watts’s sequel neatly touches on the Americans-abroad trope in a breezy and much-needed pick-me-up after the apocalyptic events of before.

Rating: 3/5

25. Spider-Man: No Way Home (2021)

Picking up directly after Far From Home, this mind-bending multiverse movie sees Holland’s Spider-Man face friends and foes from parallel universes in a film that feels like a joyous slice of fan service. Spinning a wild web, it feels like a movie that will send the MCU in an entirely new and bold direction.

Rating: 5/5

26. Shang-Chi and the Legend of the Ten Rings (2021)

Director Destin Daniel Cretton says his effort takes place in the “present day” so that makes it the most up-to-date entry in the series. Starring Simu Liu as the titular trained assassin, who left behind a life of killing, it reacquaints us with the Ten Rings in a more satisfying way than Iron Man 3 managed.

Rating: 4/5

27. Eternals (2021)

Five years on from events in Infinity War and eight months after Endgame, Eternals comes late in the MCU ordering. But – just to confuse you – there are some flashbacks to ancient Aztec, Babylon and so on, as the world’s oldest superheroes are introduced in their battle against the alien Deviants.

Rating: 3/5

28. Black Panther: Wakanda Forever (2022)

In the wake of King T’Challa’s death, Queen Ramonda (Angela Bassett) and her daughter Shuri (Letitia Wright) along with M’Baku (Winston Duke), Okoye (Danai Gurira) and the Dora Milaje, the team of women who serve as special forces for Wakanda, are in a fight to protect their nation from new intervening and threatening world powers.

As Wakanda rises up to embrace its future without its king, the heroes must work together to forge a new path for the kingdom.

Rating: 4/5

29. Thor: Love and Thunder (2022)

A combination of drama, comedy, familiar faces, nostalgia and heart-warming moments the superhero franchise has become known for, Waititi returns with his signature humorous touch in this sequel to Thor: Ragnarok (2017).

Thor reunites with Dr Jane Foster, who broke up with him "eight years, seven months and six days, give or take" ago, putting this timeline to between 2023 and 2025 and after Shang-Chi and the Legend of the Ten Rings.

A fun ride from beginning to end, and possibly Hemsworth's last outing as Thor, this one is all about growing up, getting older and finding the one you love.

Rating: 4/5

30. Doctor Strange in the Multiverse of Madness (2022)

The film takes place after the events of Spider-Man: No Way Home and sees Doctor Strange continue his research on the Time Stone. However, when Strange casts a forbidden spell, he accidentally opens the doorway to the multiverse and unleashes evil. Faced with old enemies and new foes, he is forced to break the very seams of reality to save it.

Rating: 3/5

31. Ant-Man and the Wasp: Quantumania (2023)

Ant-Man and the Wasp: Quantumania signals the start of the fifth phase of the MCU. The story begins when the family of microscopic heroes – which include Scott Lang (Paul Rudd), Hope van Dyne (Evangeline Lilly), Janet van Dyne (Michelle Pfeiffer) and Hank Pym (Michael Douglas) – are unwillingly sucked into the Quantum Realm.

However, the deeper we venture into the story, and the Quantum Realm, it becomes clear that the film is less about Ant-Man than it is a vehicle to introduce the big baddie of phase five of the MCU: Kang the Conqueror.

Rating: 2/5

32. Guardians of the Galaxy Vol 3 (2023)

  • From left, Zoe Saldana as Gamora and Chris Pratt as Peter Quill. All photos: AP unless otherwise stated
    From left, Zoe Saldana as Gamora and Chris Pratt as Peter Quill. All photos: AP unless otherwise stated
  • Saldana as Gamora in Guardians of the Galaxy Vol. 3
    Saldana as Gamora in Guardians of the Galaxy Vol. 3
  • Rocket, voiced by Bradley Cooper, must face his traumatic past
    Rocket, voiced by Bradley Cooper, must face his traumatic past
  • Director James Gunn attends the premiere at the Dolby Theatre in Los Angeles. EPA
    Director James Gunn attends the premiere at the Dolby Theatre in Los Angeles. EPA
  • Gunn as Kraglin in a scene from Guardians of the Galaxy Vol. 3
    Gunn as Kraglin in a scene from Guardians of the Galaxy Vol. 3
  • The High Evolutionary (Chukwudi Iwuji) is a delusional, narcissistic geneticist obsessed with creating a perfect world
    The High Evolutionary (Chukwudi Iwuji) is a delusional, narcissistic geneticist obsessed with creating a perfect world
  • Warlock (Will Poulter) makes his first official appearance in a scene from Guardians of the Galaxy Vol. 3
    Warlock (Will Poulter) makes his first official appearance in a scene from Guardians of the Galaxy Vol. 3
  • Chris Pratt as Quill in a scene from Guardians of the Galaxy Vol. 3
    Chris Pratt as Quill in a scene from Guardians of the Galaxy Vol. 3
  • The Guardians of the Galaxy cast at Disneyland Paris, from left, Vin Diesel, Pom Klementieff, director James Gunn, Chris Pratt, Zoe Saldana and Karen Gillan
    The Guardians of the Galaxy cast at Disneyland Paris, from left, Vin Diesel, Pom Klementieff, director James Gunn, Chris Pratt, Zoe Saldana and Karen Gillan

The last instalment, Guardians of the Galaxy Vol 3, is bittersweet. The film is a testament to director and writer James Gunn’s singular vision where action, comedy and emotional storylines meet powerful music for a gripping cinematic experience.

Unlike the previous films, the Guardians aren’t facing off against one ominous villain whose plan is to eradicate half of all life in the universe. But on the whole, Gunn has delivered to audiences what they expected and always loved about the Guardians of the Galaxy universe: an adventure full of heart, humour and friendship. Most importantly though, what Guardians of the Galaxy Volume 3 achieves is ultimately a satisfying finale to a story of unforgettable characters.

Rating: 4/5

33. Deadpool & Wolverine (2024)

While Deadpool & Wolverine was billed as the debut of the two titular characters in the Marvel Cinematic Universe, this manic, violent and thoroughly R-rated buddy comedy features very little interaction with the MCU.

Instead, it acts as a coda to the 20th Century Fox Marvel film universe, including Blade, Electra, Fantastic Four and the X-Men series, which unofficially ended when Disney bought the studio back in 2019.

While there is one scene set before Avengers: Endgame in 2018 when Iron Man was still alive and numerous scenes in the in-between world established in the Disney+ Loki series, Deadpool and Wolverine probably won't enter the proper Marvel timeline until the coming Avengers: Doomsday, which is set for a 2026 release and will star Robert Downey Jr as Doctor Doom, or Avengers: Secret Wars, which is set to release in 2027.

Nevertheless, while it falls apart a bit in the final act, it's a must-watch for Marvel fans new and old, and proves that the MCU still has some tricks up its sleeve.

Rating: 3/5

34. The Marvels (2023)

Set in 2026, The Marvels is not merely a sequel to the 2019 hit Captain Marvel, which introduced Brie Larson's hero of the same name, it also continues the female-led stories established in Disney+ MCU series WandaVision and Ms Marvel, the latter of which introduced Kamala Khan, Marvel's first Muslim superhero.

The breezy tone runtime makes it watchable if mostly forgettable, but the film also adds little to the overall Marvel narrative, with only Iman Vellani's committed and fun performance as Ms Marvel to buoy the proceedings.

Rating: 2/5

35. Captain America: Brave New World (2025)

In many ways, the Captain America franchise has been the beating heart of the Marvel Cinematic Universe, establishing Steve Rogers as the grander story's moral centre. His successor and former partner Sam Wilson tries to do the same in his first solo film, to near-disastrous results.

While Sam has earned a lot of good will from fans of the past 15 years, Captain America: Brave New World fails to provide a good reason why he should be Marvel's main character moving forward. Here, he mainly goes through the motions in one of the least watchable political thrillers ever put to film, which goes from boring to silly when president Harrison Ford begins turning into a big red monster because he'd been given the wrong pills.

Taking place in 2027 (we know this because Sam Wilson says that Bucky Barnes, born in 1917, is 110), this sets the stage for Sam-led Avengers team to potentially debut in Avengers: Doomsday in 2026. But honestly, you can skip it.

Rating: 0/5

36. Thunderbolts* (2025)

When Marvel is at its worst, keeping up with the ins and outs can feel like homework. When Marvel is at its best, everything clicks into place even without context.

Thunderbolts*, which is set in 2027 after Brave New World, finds Marvel once again at its best, uniting discarded supporting characters from other stories and turning that seeming weakness into the film's greatest asset. Told with empathy and humour, this is a story of flawed, human characters that audiences can't help but root for.

And thanks to director Jeff Scheier's reliance on old-fashioned in-camera stunt work and committed performances from top-tier talents in Florence Pugh and Sebastian Stan in particular, the film ultimately earns its second name The New Avengers which ensures that these characters will be a prominent part of Avengers: Doomsday.

Rating: 3/5

37. The Fantastic Four: First Steps (2025)

It's taken decades to get Marvel's first family right. First there was an unreleased movie in 1994. Then two mediocre 2000s outings, and finally a disastrous 2014 reimagining.

For those who yearned for an accurate representation of artist Jack Kirby and writer Stan Lee's defining creations, the wish has been granted. The Fantastic Four: First Steps is a love letter to the original 1960s comics – full of retro-futuristic optimism, iconic characters and big stakes.

While it may be set in the 1960s, that doesn't take place in the MCU's past. The film is set on Earth 828 (a nod to Kirby's birthday), and when these characters interact with the rest of the MCU, they'll be transported into Earth 626 (the main MCU world) in the present day.

And while these may be the best version we've seen of these characters yet – it's not the perfect introduction. This family is still a little bit too perfect. For us to truly care about them the way we did Iron Man, Captain America and Thor, they'll have to be a bit more flawed, with more clearly defined character journeys moving forward.

Rating: 3/5

The specs: 2018 Mercedes-AMG C63 S Cabriolet

Price, base: Dh429,090

Engine 4.0-litre twin-turbo V8

Transmission Seven-speed automatic

Power 510hp @ 5,500rpm

Torque 700Nm @ 1,750rpm

Fuel economy, combined 9.2L / 100km

Where to donate in the UAE

The Emirates Charity Portal

You can donate to several registered charities through a “donation catalogue”. The use of the donation is quite specific, such as buying a fan for a poor family in Niger for Dh130.

The General Authority of Islamic Affairs & Endowments

The site has an e-donation service accepting debit card, credit card or e-Dirham, an electronic payment tool developed by the Ministry of Finance and First Abu Dhabi Bank.

Al Noor Special Needs Centre

You can donate online or order Smiles n’ Stuff products handcrafted by Al Noor students. The centre publishes a wish list of extras needed, starting at Dh500.

Beit Al Khair Society

Beit Al Khair Society has the motto “From – and to – the UAE,” with donations going towards the neediest in the country. Its website has a list of physical donation sites, but people can also contribute money by SMS, bank transfer and through the hotline 800-22554.

Dar Al Ber Society

Dar Al Ber Society, which has charity projects in 39 countries, accept cash payments, money transfers or SMS donations. Its donation hotline is 800-79.

Dubai Cares

Dubai Cares provides several options for individuals and companies to donate, including online, through banks, at retail outlets, via phone and by purchasing Dubai Cares branded merchandise. It is currently running a campaign called Bookings 2030, which allows people to help change the future of six underprivileged children and young people.

Emirates Airline Foundation

Those who travel on Emirates have undoubtedly seen the little donation envelopes in the seat pockets. But the foundation also accepts donations online and in the form of Skywards Miles. Donated miles are used to sponsor travel for doctors, surgeons, engineers and other professionals volunteering on humanitarian missions around the world.

Emirates Red Crescent

On the Emirates Red Crescent website you can choose between 35 different purposes for your donation, such as providing food for fasters, supporting debtors and contributing to a refugee women fund. It also has a list of bank accounts for each donation type.

Gulf for Good

Gulf for Good raises funds for partner charity projects through challenges, like climbing Kilimanjaro and cycling through Thailand. This year’s projects are in partnership with Street Child Nepal, Larchfield Kids, the Foundation for African Empowerment and SOS Children's Villages. Since 2001, the organisation has raised more than $3.5 million (Dh12.8m) in support of over 50 children’s charities.

Noor Dubai Foundation

Sheikh Mohammed bin Rashid Al Maktoum launched the Noor Dubai Foundation a decade ago with the aim of eliminating all forms of preventable blindness globally. You can donate Dh50 to support mobile eye camps by texting the word “Noor” to 4565 (Etisalat) or 4849 (du).

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Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

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UAE currency: the story behind the money in your pockets
Countries recognising Palestine

France, UK, Canada, Australia, Portugal, Belgium, Malta, Luxembourg, San Marino and Andorra

 

Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation. 

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000. 

JAPAN SQUAD

Goalkeepers: Masaaki Higashiguchi, Shuichi Gonda, Daniel Schmidt
Defenders: Yuto Nagatomo, Tomoaki Makino, Maya Yoshida, Sho Sasaki, Hiroki Sakai, Sei Muroya, Genta Miura, Takehiro Tomiyasu
Midfielders: Toshihiro Aoyama, Genki Haraguchi, Gaku Shibasaki, Wataru Endo, Junya Ito, Shoya Nakajima, Takumi Minamino, Hidemasa Morita, Ritsu Doan
Forwards: Yuya Osako, Takuma Asano, Koya Kitagawa

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Apple product price list

iPad Pro

11" - $799 (64GB)
12.9" - $999 (64GB)

MacBook Air 

$1,199

Mac Mini

$799

What is the FNC?

The Federal National Council is one of five federal authorities established by the UAE constitution. It held its first session on December 2, 1972, a year to the day after Federation.
It has 40 members, eight of whom are women. The members represent the UAE population through each of the emirates. Abu Dhabi and Dubai have eight members each, Sharjah and Ras al Khaimah six, and Ajman, Fujairah and Umm Al Quwain have four.
They bring Emirati issues to the council for debate and put those concerns to ministers summoned for questioning. 
The FNC’s main functions include passing, amending or rejecting federal draft laws, discussing international treaties and agreements, and offering recommendations on general subjects raised during sessions.
Federal draft laws must first pass through the FNC for recommendations when members can amend the laws to suit the needs of citizens. The draft laws are then forwarded to the Cabinet for consideration and approval. 
Since 2006, half of the members have been elected by UAE citizens to serve four-year terms and the other half are appointed by the Ruler’s Courts of the seven emirates.
In the 2015 elections, 78 of the 252 candidates were women. Women also represented 48 per cent of all voters and 67 per cent of the voters were under the age of 40.
 

Islamophobia definition

A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.

Three ways to boost your credit score

Marwan Lutfi says the core fundamentals that drive better payment behaviour and can improve your credit score are:

1. Make sure you make your payments on time;

2. Limit the number of products you borrow on: the more loans and credit cards you have, the more it will affect your credit score;

3. Don't max out all your debts: how much you maximise those credit facilities will have an impact. If you have five credit cards and utilise 90 per cent of that credit, it will negatively affect your score.

Company%20profile
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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

How has net migration to UK changed?

The figure was broadly flat immediately before the Covid-19 pandemic, standing at 216,000 in the year to June 2018 and 224,000 in the year to June 2019.

It then dropped to an estimated 111,000 in the year to June 2020 when restrictions introduced during the pandemic limited travel and movement.

The total rose to 254,000 in the year to June 2021, followed by steep jumps to 634,000 in the year to June 2022 and 906,000 in the year to June 2023.

The latest available figure of 728,000 for the 12 months to June 2024 suggests levels are starting to decrease.

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

Updated: July 25, 2025, 12:10 PM