A still from Iranian director Panah Panahi’s 'Hit the Road', which has won top prize at the BFI London Film Festival. Photo: IMDb
A still from Iranian director Panah Panahi’s 'Hit the Road', which has won top prize at the BFI London Film Festival. Photo: IMDb
A still from Iranian director Panah Panahi’s 'Hit the Road', which has won top prize at the BFI London Film Festival. Photo: IMDb
A still from Iranian director Panah Panahi’s 'Hit the Road', which has won top prize at the BFI London Film Festival. Photo: IMDb

Iranian and Lebanese films win at BFI London Film Festival


Samia Badih
  • English
  • Arabic

An Iranian film about a chaotic family on a road trip won the top prize at BFI London Film Festival on Sunday.

In 2020, that accolade went to Thomas Vinterberg's Another Round, which also went on to bag the Oscar for Best International Feature Film.

Written and directed by Panah Panahi, Hit the Road is the Iranian director's debut feature. He is the son of Jafar Panahi, one of the most respected Iranian filmmakers and who is currently banned from engaging in filmmaking in his home country.

The film, which first premiered in the Directors' Fortnight at Cannes, has received excellent reviews since its screening. It follows the story of a family who are getting ready to say goodbye to one of its own. In the back seat of their borrowed vehicle is the dad, who has a broken leg, while the mother tries to laugh when she's not holding back tears. The youngest keeps bursting into car karaoke and the older brother, who is leaving the country, remains quiet.

Hit the Road has been described as tender and touching, as it follows the dynamics of a family of four while masterfully switching emotions throughout the film.

The Sutherland Award for First Feature Film went to Belgian director Laura Wandel’s Playground, while the Grierson Award for Best Documentary went to Liz Garbus’s Becoming Cousteau, on the life of French explorer Jacques Cousteau.

Mounia Akl’s drama Costa Brava, Lebanon, starring Nadine Labaki and Saleh Bakri, won the festival’s Audience Award.

Full list of awards at BFI London Film Festival

Official Competition (Best Film Award): Hit the Road by Panah Panahi

First Feature Competition (Sutherland Award): Playground by Laura Wandel

Documentary Competition (Grierson Award): Becoming Cousteau by Liz Garbus

Immersive Art and XR Competition: Only Expansion by Duncan Speakman

Short Film Competition (Short Film Award): Love, Dad by Diana Cam Van Nguyen

Audience Award: Costa Brava, Lebanon by Mounia Akl

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

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Rohan Mustafa, Ashfaq Ahmed, Chirag Suri, Rameez Shahzad, Shaiman Anwar, Adnan Mufti, Mohammed Usman, Ghulam Shabbir, Ahmed Raza, Qadeer Ahmed, Amir Hayat, Mohammed Naveed and Imran Haider.

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Updated: October 18, 2021, 12:03 PM