Ken Loach was supposed to have retired. It was widely reported that the veteran British film-maker, known for his socially-conscious movies, had stopped making films in 2014.
Yet here he is, at the age of 80, back behind the camera with I, Daniel Blake, which won the coveted Palme d'Or at Cannes this year (his second win), and has its UAE premiere at the Dubai International Film Festival tonight.
The film has sparked a national debate in Britain about the treatment of the unemployed and disabled in an era of austerity politics, and the rise in the use of food banks.
It tells the story of 59-year-old Daniel Blake, a hard-working, happy-go-lucky do-gooder from Newcastle, whose life is turned upside down following a heart attack. He is played brilliantly by comedian Dave Johns, whose comic timing adds a few much-needed laughs that prevent the often tear-inducing scenes of hardship and cruelty from becoming too dour or melodramatic.
Declared unfit to work by his doctor, Blake has to claim benefits for the first time in his life. Soon, he discovers that the mythical British welfare state is just that – a myth – and instead of support, he is trapped within a nightmarish, Kafkaesque maze of bureaucracy where the main aim seems to be to disqualify as many people as possible from receiving financial help.
As part of the research for the project, Loach and his regular screenwriter, Paul Laverty, met struggling British citizens to hear their stories.
“It’s not hard to find them,” says Loach. “On our first day, we met a 19-year-old lad who was claiming housing benefit and had nothing in his fridge. He had not eaten for three days the week before.”
Blake befriends Katie (Hayley Squires), a single mother of two. She features in the film’s most talked-about scene, which shows her suffering from starvation and losing her dignity at a food bank.
Britain has in recent years experienced a dramatic rise in the number of food banks to help those trapped in poverty.
“The food banks are a comparatively recent phenomenon,” says Loach. “Five or six years ago, they were not anywhere near the scale that can be seen today.”
The film suggests that the welfare state, originally designed to help people in tough times, now humiliates the poor to force as many as possible out of the benefits system.
“I think what has changed is that the government knows what they are doing now,” says Loach. “They created a system designed to make the poor suffer and humiliate them and tell them that poverty is their fault. To demonstrate that, if you are not up to the mark, then you are sanctioned and your money stops.”
Sanctions are imposed if it is found that a jobless person is not spending at least 35 hours a week looking for work.
“They know the cruelty of it,” adds Loach. “I think that is what is different – they know the suffering that they are imposing on people.”
Theresa May replaced David Cameron as prime minister in July, in the aftermath of Britain's Brexit vote, and her government recently announced a consultation on reforming Work Capability Assessments. These are the medical tests used to determine eligibility for sickness benefits, which in some well-publicised cases, have found people fit to work just days before they died. The announcement was hailed in some quarters as "the I, Daniel Blake effect".
This impact on the political landscape shows that even without the prestigious prizes, I, Daniel Blake might well be one of the most important films of the year.
• I, Daniel Blake screens at Vox Cinemas, Mall of the Emirates, on Tuesday at 6pm, and on Wednesday at 5.45pm. Both screenings are sold out but standby tickets may be available from 8am each day
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
Gulf rugby
Who’s won what so far in 2018/19
Western Clubs Champions League: Bahrain
Dubai Rugby Sevens: Dubai Hurricanes
West Asia Premiership: Bahrain
What’s left
UAE Conference
March 22, play-offs:
Dubai Hurricanes II v Al Ain Amblers, Jebel Ali Dragons II v Dubai Tigers
March 29, final
UAE Premiership
March 22, play-offs:
Dubai Exiles v Jebel Ali Dragons, Abu Dhabi Harlequins v Dubai Hurricanes
March 29, final
MAIN CARD
Bantamweight 56.4kg
Abrorbek Madiminbekov v Mehdi El Jamari
Super heavyweight 94 kg
Adnan Mohammad v Mohammed Ajaraam
Lightweight 60kg
Zakaria Eljamari v Faridoon Alik Zai
Light heavyweight 81.4kg
Mahmood Amin v Taha Marrouni
Light welterweight 64.5kg
Siyovush Gulmamadov v Nouredine Samir
Light heavyweight 81.4kg
Ilyass Habibali v Haroun Baka
MATCH INFO
Champions League quarter-final, first leg
Ajax v Juventus, Wednesday, 11pm (UAE)
Match on BeIN Sports
Our legal consultants
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
More from Aya Iskandarani
Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.
Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.
“Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.
Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.
“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.
Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.
From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.
Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.
BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.
Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.
Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.
“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.
Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.
“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.
“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”
The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”