It is hard to believe that less than 50 years ago, life in the UAE relied entirely on the natural environment.
When you look at photographer Richard Allenby-Pratt’s images of landscapes across the country, the devastation to the fine balance of a desert ecosystem caused by modern consumptive lifestyles is heartbreaking.
Shots of the Hajar Mountains in Fujairah reveal great trenches carved out for cement production. On one quarry site, all of the earth has receded, leaving small islands upon which native trees cling for life.
In the waters along Abu Dhabi’s coastline, heading towards Saudi Arabia, a network of channels covering a vast area have been excavated in an attempt to plant mangroves, which are precious – not least for their ability to sequester carbon.
Despite commendable intentions, the project failed and now the once vibrant sea appears flat and lifeless.
These scenes are just some of those featured in an exhibition of Allenby-Pratt’s work that is showing at Gulf Photo Plus in Dubai.
Titled Anthropocene – a new term coined for our current age, which began when human actions started to have a significant global effect on Earth's geology and ecosystems – the show contains work from several series the photographer has shot over the past 16 years.
“What I am looking at is the way exponential human development is impacting on natural ecology,” he says.
“Nature is becoming more and more marginalised, and I am not ashamed to say that there are places I have driven through over the past few years that have reduced me to tears.”
The incredible thing about Allenby-Pratt’s work is that such doom and gloom is not immediately obvious when looking at the photographs. If it were, they might not be so appealing.
In fact, in many images he uses satirical humour to draw in his audience.
In one image, for example, which previously featured in an exhibition called Abandoned in Dubai three years ago, two zebras wander across one of the city’s busy interchanges. In another, a peacock struts along a beachside development.
“I am interested in making compelling images,” says the artist, who has won several awards.
The first image you see upon entering the gallery depicts a man in local dress taking a running leap from the side of a half-built structure in what the artist calls a “joyful suicide”.
It is from a developing series called Vertigo, which Allenby- Pratt says is a comment on the economical ecosystem upon which the modern world is formed. The images are laugh-out-loud funny – until you hear the artist’s description.
“I wanted to make some images that express our approach to economics,” he says.
“Our economic system relies on growth and we live within limited space and resources, so growth is unsustainable. It is impossible for there to be sustainable growth. So, this joyful suicide is meant to be a reflection of our economic policy and that we live without considering the future.”
The success of Allenby-Pratt’s work lies in the duality of his well-researched critical message, coupled with the ironic humour and aesthetic beauty within which he chooses to present it.
He explains that photography is his tool of communication – and he wields it very effectively.
Other images in the exhibition include a series from Dubai Zoo in which he focuses on the architectural construction of the animals’ environment and highlights the cramped cages they live in. Juxtaposed with a series that he shot of luxury villas around Dubai, the message is again drenched in irony.
“This is simply showing our aspirations compared to that we allow the natural world,” he explains.
The final series on show is another landscape documentation project but this one is dedicated solely to the sabkhas, or salt plains, in Abu Dhabi’s Western Region.
These mainly coastal intertidal landscapes are so saline that almost no life can survive there, other than bacteria that can convert nitrogen into an organic form, which plants need to feed. In short, although microscopic, these cyanobacteria are essential to maintaining diverse life on this planet.
Allenby-Pratt has produced a series of images of the mirror-flat plains in Abu Dhabi, which appear barren but are actually teeming with this unseen microscopic life. The photographs are just blocks of colour from afar and up close, in which tiny glints and specks can be seen.
“Here in the UAE we have some of the best examples of this bacteria, and sabkha landscapes,” he says.
“It is fascinating because although it looks like soil, it has the most extraordinary history and significance within the ecology of this planet.
“However, at the same time it is an apocalyptic vision of what the world might look like without any natural ecology.”
That is just one of the many reasons his images are so powerful and memorable.
• Anthropocene is on show at Gulf Photo Plus until December 31. www.gulfphotoplus.com
aseaman@thenational.ae
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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Alwyn Stephen says much of his success is a result of taking an educated chance on business decisions.
His advice to anyone starting out in business is to have no fear as life is about taking on challenges.
“If you have the ambition and dream of something, follow that dream, be positive, determined and set goals.
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Mr Stephen sells his luxury fragrances at selected perfumeries around the UAE, including the House of Niche Boutique in Al Seef.
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Mica
Director: Ismael Ferroukhi
Stars: Zakaria Inan, Sabrina Ouazani
3 stars
Section 375
Cast: Akshaye Khanna, Richa Chadha, Meera Chopra & Rahul Bhat
Director: Ajay Bahl
Producers: Kumar Mangat Pathak, Abhishek Pathak & SCIPL
Rating: 3.5/5
GOLF’S RAHMBO
- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
- 5th player in last 30 years to win 3 European Tour and 2 PGA Tour titles before age 24 (Woods, Garcia, McIlroy, Spieth)
UAE currency: the story behind the money in your pockets
Where to buy art books in the UAE
There are a number of speciality art bookshops in the UAE.
In Dubai, The Lighthouse at Dubai Design District has a wonderfully curated selection of art and design books. Alserkal Avenue runs a pop-up shop at their A4 space, and host the art-book fair Fully Booked during Art Week in March. The Third Line, also in Alserkal Avenue, has a strong book-publishing arm and sells copies at its gallery. Kinokuniya, at Dubai Mall, has some good offerings within its broad selection, and you never know what you will find at the House of Prose in Jumeirah. Finally, all of Gulf Photo Plus’s photo books are available for sale at their show.
In Abu Dhabi, Louvre Abu Dhabi has a beautiful selection of catalogues and art books, and Magrudy’s – across the Emirates, but particularly at their NYU Abu Dhabi site – has a great selection in art, fiction and cultural theory.
In Sharjah, the Sharjah Art Museum sells catalogues and art books at its museum shop, and the Sharjah Art Foundation has a bookshop that offers reads on art, theory and cultural history.
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UK’s AI plan
- AI ambassadors such as MIT economist Simon Johnson, Monzo cofounder Tom Blomfield and Google DeepMind’s Raia Hadsell
- £10bn AI growth zone in South Wales to create 5,000 jobs
- £100m of government support for startups building AI hardware products
- £250m to train new AI models