Thriller The Night House opens on the night of a funeral and, somehow, only gets darker after that.
The grieving widow we’re introduced to in the opening scene is Beth (Rebecca Hall), a teacher who has no idea why her husband Owen (Evan Jonigkeit) took their boat out from their lake house, which he built, and shot himself with a gun she didn’t even know he owned.
Beth’s attempts to keep it together are disrupted when ghostly disturbances occur. This leaves her in no doubt that Owen’s presence is trying to communicate with her from beyond the grave. Soon, Beth is digging through Owen’s possessions to try and find out more about his past, as well as create a stronger connection with the apparitions. But the mystery she unravels is as shocking as it is disturbing.
There are many reasons why The Night House is such a terrifying psychological horror. First, there’s the pitch-perfect storytelling of its director David Bruckner and writers Ben Collins and Luke Piotrowski.
Rather than forcing scares down our throats, the trio patiently build a chilling ambience that becomes more haunting with each scene. Their precise pacing also allows The Night House to build and never plateau. So much so that, by its rather chaotic but still utterly captivating finale, you’re completely hooked by the madness that unfolds.
But while Bruckner, Collins, and Piotrowski deserve nothing but praise for their work on the film, it really thrives because of a genuinely astounding tour-de-force performance from Hall.
Her portrayal is so emotional, as well as powerful, that you go from feeling her grief and loss over the death of her husband to being spooked and terrified, sometimes in the same scene. Like her collaborators, Hall makes sure that her performance morphs from that of a mourning wife to an obsessed one in an authentic but still mesmeric manner.
Special praise should also be dished out to production designer Kathrin Eder. She perfectly tows the line between making the lake house where Beth spends most of the film appear idyllic when required and claustrophobic when she is overwhelmed. When The Night House becomes more supernatural, Eder’s creativity really shines. In conjunction with Bruckner’s direction, the pair are able to make the seemingly mundane feel like a haunted house mixed with a roller coaster, all while Ben Lovett’s moody score ratchets up the tension further.
Not everything in the film works. There are times when it comes close to being a little too vague and silly. And it will take another viewing to decipher exactly what was explained in its hectic conclusion.
But, when it comes to atmosphere and scares, it’s right up there as one of the most frightening movies of 2021 so far. While, thanks to the work of Hall, it easily possesses one of the best performances, too.
The Night House is in cinemas across the UAE now
Russia's Muslim Heartlands
Dominic Rubin, Oxford
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
The five pillars of Islam
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The biog
Most memorable achievement: Leading my first city-wide charity campaign in Toronto holds a special place in my heart. It was for Amnesty International’s Stop Violence Against Women program and showed me the power of how communities can come together in the smallest ways to have such wide impact.
Favourite film: Childhood favourite would be Disney’s Jungle Book and classic favourite Gone With The Wind.
Favourite book: To Kill A Mockingbird for a timeless story on justice and courage and Harry Potters for my love of all things magical.
Favourite quote: “We make a living by what we get, but we make a life by what we give.” — Winston Churchill
Favourite food: Dim sum
Favourite place to travel to: Anywhere with natural beauty, wildlife and awe-inspiring sunsets.
