The lowdown
Badla
Rating: 2.5/5
Produced by: Red Chillies, Azure Entertainment
Director: Sujoy Ghosh
Cast: Amitabh Bachchan, Taapsee Pannu, Amrita Singh, Tony Luke
Badla is a mystery thriller that is being sold as a tense watch, but in all honesty, the suspense is tepid. This is a one-time watch rather than an instant classic.
Badla means revenge, and this remake of Spanish film Contratiempo or The Invisible Thief is by Sujoy Ghosh, the filmmaker who brought us the two-part and excellent Kahaani series.
The film revolves around two characters – businesswoman Naina Sethi (played by Taapsee Pannu) and lawyer Badal Gupta (Amitabh Bachchan). For the majority of the movie they are in a small apartment in London pouring over incidents from Sethi’s past. Why? Because she has been accused of murder.
Sethi is a career woman who has a husband and child but gets into an extra-marital affair with Arjun Kapoor (Tony Luke, who is just average in the role). She is the businesswoman of the year, and so clearly a shrewd mind, but in the film we find Sethi in a hotel room, which is locked from the inside, looking over the dead body of Kapoor, and she herself is injured.
She claims she is being framed after she is accused of his murder, but the world, and the viewer, see a different version altogether. Sethi enlists the help of lawyer Jimmy Punjabi (Manav Kaul) who then sends over Bachchan's deep-voiced Gupta to work on her case.
When the story is not told via scenes with Bachchan and Pannu, it turns to flashbacks, mostly set in Scotland. Visuals aside, dialogue is so paramount to a mystery film, and in this film they are are precise and loaded, and the main driving force for the story.
Veteran star Bachchan is perfect in the role of a lawyer - the expressive face, the twinkle in the eye, the authority so clear in a baritone voice such as his. But when the climax unfolds, and you realise what's happened, the lawyer part looks to have been overacted by him somewhat. Fast fact: Bachchan even lends his voice to a rap-style track to go along with the opening credits.
Pannu, on the other hand, underplays both her roles: the clever businesswoman and the victim of circumstances that her character claims to be. This was a role with layers, which Pannu as an actress could have definitely pulled off, but which the director has failed to extract.
So what unfolds?
Without giving too much away about the plot, Gupta and Sethi go over the evidence together, and take the story forward with theories and counter-theories, Sethi working to ensure a water-tight defence in court.
As Gupta says in the movie, "the details" are important, and the pair act as storytellers that drop clues for us. The film is full of hidden details, too: Bachchan's character's first name in the film, Badal, is an anagram of Badla; revenge.
Ultimately, the ride is more interesting than the climax here. There is an interesting reference in the film to the game of Chausar – a variant of Ludo – played in ancient India, and how the game is a journey, but one in which the answer to something usually lies exactly where you started.
But, when you realise that, after all the suspense, the conclusion is close to where you began, it can leave you with a sense of deprivation as a viewer, and that's what happens here. That's why Badla is a nice one-time ride, but do keep your expectations in check before you buckle up.
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 much do leading UAE’s UK curriculum schools charge for Year 6?
- Nord Anglia International School (Dubai) – Dh85,032
- Kings School Al Barsha (Dubai) – Dh71,905
- Brighton College Abu Dhabi - Dh68,560
- Jumeirah English Speaking School (Dubai) – Dh59,728
- Gems Wellington International School – Dubai Branch – Dh58,488
- The British School Al Khubairat (Abu Dhabi) - Dh54,170
- Dubai English Speaking School – Dh51,269
*Annual tuition fees covering the 2024/2025 academic year
If you go:
The flights: Etihad, Emirates, British Airways and Virgin all fly from the UAE to London from Dh2,700 return, including taxes
The tours: The Tour for Muggles usually runs several times a day, lasts about two-and-a-half hours and costs £14 (Dh67)
Harry Potter and the Cursed Child is on now at the Palace Theatre. Tickets need booking significantly in advance
Entrance to the Harry Potter exhibition at the House of MinaLima is free
The hotel: The grand, 1909-built Strand Palace Hotel is in a handy location near the Theatre District and several of the key Harry Potter filming and inspiration sites. The family rooms are spacious, with sofa beds that can accommodate children, and wooden shutters that keep out the light at night. Rooms cost from £170 (Dh808).
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COMPANY PROFILE
Company name: Letstango.com
Started: June 2013
Founder: Alex Tchablakian
Based: Dubai
Industry: e-commerce
Initial investment: Dh10 million
Investors: Self-funded
Total customers: 300,000 unique customers every month
If you go...
Etihad Airways flies from Abu Dhabi to Kuala Lumpur, from about Dh3,600. Air Asia currently flies from Kuala Lumpur to Terengganu, with Berjaya Hotels & Resorts planning to launch direct chartered flights to Redang Island in the near future. Rooms at The Taaras Beach and Spa Resort start from 680RM (Dh597).
The lowdown
Badla
Rating: 2.5/5
Produced by: Red Chillies, Azure Entertainment
Director: Sujoy Ghosh
Cast: Amitabh Bachchan, Taapsee Pannu, Amrita Singh, Tony Luke
