Ben Lerner is emerging as one of the most determinedly self-reflexive of modern novelists: a writer who is captivated by the porous boundary that can’t quite separate literature from life. For Lerner, the novel is a form that invites questions about the nature of literature itself: questions about its making, its makers, about the relationship it bears to the authentic, the real, the self.
These questions are developed in Lerner's second novel, 10:04, which is marked by a preoccupation with the tension between the physical world and the metaphysical world, by the presence and the absence of the past and the future, by different orders and distortions of temporality.
When the novel opens, we join the book's narrator (like the real Lerner, a novelist and a poet) at dinner with his agent. The narrator has just published a short story in The New Yorker called The Golden Vanity (again, like Lerner) and has been offered a six-figure advance to turn it into a novel. Over dishes of baby octopus in what, we are told, "would become the opening scene" of that work, the agent asks how he plans to do so. The narrator does not reply, but imagines himself saying: "I'll project myself into several futures simultaneously ... I'll work my way from irony to sincerity in the sinking city, a would-be Whitman on the vulnerable grid."
What follows is, for the most part, a first-person narrative (although the book questions such categories) in which we witness the negation and the creation of that work. We do so in a New York that is threatened by devastating storms and in which the narrator is under siege from radical anxieties, feelings of inadequacy, a heart condition and a series of episodes that he characterises as “increasingly lacrimal”.
His best friend of six years, Alex, has asked him to father her child. As the story unfolds, shifts in chronology and elegant disruptions of what Lerner calls “a tidy geometrical plot” create a world that is “flickering between temporalities”. Here, literature and life bleed together and time is not a line but a kaleidoscopic unity that shows “the similitudes of the past, and those of the future, corresponding”.
This allusion to, or borrowing from, Walt Whitman's Crossing Brooklyn Ferry is characteristic of 10:04. This is an intellectually rich, self-consciously literary novel that is in some ways about how we, and our world, have been made by accretions of culture. But it is not a dry or demanding work. A certain degree of careful reading is required, and there are moments when one can feel, to use Lerner's words against him, "bored or unconvinced by the affect of profundity".
Yet for the most part, the book is a profound delight. Lerner writes memorably about hypochondria and feelings of inadequacy (doctors “glowed with almost parodic health”; “She [Alex] chose you for your deficiencies”); penetratingly about moving between the various micro-worlds that constitute a city (“the threshold between the hospital and its outside was like a threshold between worlds … Have you seen people pause in revolving doors like divers decompressing”); evocatively and freshly about weather and memory: “I found it was fully night, the air excited by … the feel of a childhood snow day when time was emancipated from institutions, when the snow seemed like a technology for defeating time.”
Lerner shows that he is capable of sustaining this quality of writing throughout the novel, yet he also knows how and when to modulate, how to change register. His ability to do so, coupled with his command of the temporal structures governing the book, has produced a work that is tender, reassuring, uncanny, on occasion sublime.
Matthew Adams is a London-based reviewer who writes for the TLS, the Spectator and the Literary Review.
therview@thenational.ae
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Killing of Qassem Suleimani
Killing of Qassem Suleimani
Profile of Tarabut Gateway
Founder: Abdulla Almoayed
Based: UAE
Founded: 2017
Number of employees: 35
Sector: FinTech
Raised: $13 million
Backers: Berlin-based venture capital company Target Global, Kingsway, CE Ventures, Entrée Capital, Zamil Investment Group, Global Ventures, Almoayed Technologies and Mad’a Investment.
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
Director: Laxman Utekar
Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna
Rating: 1/5
MATCH RESULT
Al Jazira 3 Persepolis 2
Jazira: Mabkhout (52'), Romarinho (77'), Al Hammadi (90' 6)
Persepolis: Alipour (42'), Mensha (84')
French Touch
Carla Bruni
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'Munich: The Edge of War'
Director: Christian Schwochow
Starring: George MacKay, Jannis Niewohner, Jeremy Irons
Rating: 3/5
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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1. Featherweight 66kg
Ben Lucas (AUS) v Ibrahim Kendil (EGY)
2. Lightweight 70kg
Mohammed Kareem Aljnan (SYR) v Alphonse Besala (CMR)
3. Welterweight 77kg
Marcos Costa (BRA) v Abdelhakim Wahid (MAR)
4. Lightweight 70kg
Omar Ramadan (EGY) v Abdimitalipov Atabek (KGZ)
5. Featherweight 66kg
Ahmed Al Darmaki (UAE) v Kagimu Kigga (UGA)
6. Catchweight 85kg
Ibrahim El Sawi (EGY) v Iuri Fraga (BRA)
7. Featherweight 66kg
Yousef Al Husani (UAE) v Mohamed Allam (EGY)
8. Catchweight 73kg
Mostafa Radi (PAL) v Abdipatta Abdizhali (KGZ)
9. Featherweight 66kg
Jaures Dea (CMR) v Andre Pinheiro (BRA)
10. Catchweight 90kg
Tarek Suleiman (SYR) v Juscelino Ferreira (BRA)
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Zombieland: Double Tap
Director: Ruben Fleischer
Stars: Woody Harrelson, Jesse Eisenberg, Emma Stone
Four out of five stars
Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5