For three weeks in August, Edinburgh is home to cutting edge, wall-to-wall and round-the-clock theatre and comedy. The most popular arts festival in the world, in one of the world's most beautiful cities - it is quite a double act. So it's not surprising that many cities have tried to copy the formula.
But to set up a festival fringe from scratch, and hold it at exactly the same time of the year? Surely that is an act of folly. But it is exactly what Greg Tallent, the founder of the London Festival Fringe, has planned for next August.
Some commentators have already cast this as an act of theatrical warfare. That may be an exaggeration but, yes, initially, Tallent's idea seems more than a little foolish. The reputation of the Edinburgh Festival Fringe has been built up over 60 years. Having travelled up to the Scottish capital for the past decade to cover the extravaganza, I've found it to be the most exhausting, exciting and enlightening week of my year.
I've seen some of the best new theatre and comedy over that period - and a naked 22-year-old woman pretending to be an old witch in a damp cellar. I've seen some of today's best comedians cut their teeth at 2am late shows, and come out barely alive. They would agree, I imagine, that it was the making of them.
So the notion of trying to emulate this in a sprawling metropolis of eight million inhabitants, rather than a tight-knit city of fewer than 500,000, is difficult to comprehend. Part of Edinburgh's charm lies in racing from one of the 2,000 shows in its 265 venues to another mere streets away. Unless the LFF is centred on a specific area of London, which, from the venues suggested by the organisers, seems not to be on the cards, that crucial festival atmosphere that Edinburgh fosters will be diluted the moment a Tube map is unfurled.
But the LFF isn't the action of a theatre promoter spoiling for a fight. It does, actually, make some kind of sense. Edinburgh is becoming hugely expensive for artists to perform at, and scarily costly for anyone at all who wants to stay there in August.
I heard stories of people staying in Glasgow this year because there was no affordable accommodation - and that's an hour's train journey away. So if comedians and actors - many of whom live in London - could avoid all the financial implications of leaving for Scotland for a month and simply do their gigs and go home, then some might well choose to do a show in the English capital.
The forthcoming London Olympics in 2012 are also a consideration. If Tallent can get the London Festival Fringe up and running, in some form, by the time the Games come around, it could be a fantastic artistic offshoot for the many visitors who, perhaps, haven't got tickets for the men's 100 metres final and want to keep the party atmosphere going.
But it does seem a little odd to pitch the London Festival Fringe at exactly the same time as its Edinburgh counterpart. It is important that the organisers of Edinburgh not be complacent, and perhaps some competition would focus their minds. But the Scottish festival is important because it's so inclusive - everyone from agents to producers to critics is there. So to try to go head-to-head with it is slightly unfair for the artists and punters at a time when funding is at a premium.
Tallent has said - rightly - that August is the natural month for this new project because it's when London has most visitors. And admittedly, no one can or should stop people setting up arts festivals in interesting cities. It worked for the Manchester International Festival, which has been responsible for Damon Albarn's critically acclaimed show Monkey: Journey to the West and Rufus Wainwright's first opera. But that takes place for three weeks in July and has a specific and deliberately limited scope - all the work is new and commissioned by the organisers themselves.
Tallent, without doubt, should be applauded for having the vision and ambition to replicate Edinburgh in London. The Scottish capital certainly can't have a monopoly on arts festivals. Perhaps, too, it's just the many arts commentators in British broadsheet newspapers who are casting the London Festival Fringe as some sort of competition to Edinburgh - rather than a fun-packed three weeks that can naturally run alongside it in a sunny English summer.
But, as ever, the success of the London Fringe Festival will be down to the artists playing it and the audiences visiting it. For now, at least, the Edinburgh Festival Fringe is still the biggest pull in the world for theatre and comedy lovers.
Dr Afridi's warning signs of digital addiction
Spending an excessive amount of time on the phone.
Neglecting personal, social, or academic responsibilities.
Losing interest in other activities or hobbies that were once enjoyed.
Having withdrawal symptoms like feeling anxious, restless, or upset when the technology is not available.
Experiencing sleep disturbances or changes in sleep patterns.
What are the guidelines?
Under 18 months: Avoid screen time altogether, except for video chatting with family.
Aged 18-24 months: If screens are introduced, it should be high-quality content watched with a caregiver to help the child understand what they are seeing.
Aged 2-5 years: Limit to one-hour per day of high-quality programming, with co-viewing whenever possible.
Aged 6-12 years: Set consistent limits on screen time to ensure it does not interfere with sleep, physical activity, or social interactions.
Teenagers: Encourage a balanced approach – screens should not replace sleep, exercise, or face-to-face socialisation.
Source: American Paediatric Association
The BIO
Favourite piece of music: Verdi’s Requiem. It’s awe-inspiring.
Biggest inspiration: My father, as I grew up in a house where music was constantly played on a wind-up gramophone. I had amazing music teachers in primary and secondary school who inspired me to take my music further. They encouraged me to take up music as a profession and I follow in their footsteps, encouraging others to do the same.
Favourite book: Ian McEwan’s Atonement – the ending alone knocked me for six.
Favourite holiday destination: Italy - music and opera is so much part of the life there. I love it.
The biog
Favourite car: Ferrari
Likes the colour: Black
Best movie: Avatar
Academic qualifications: Bachelor’s degree in media production from the Higher Colleges of Technology and diploma in production from the New York Film Academy
The National's picks
4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young
MATCH INFO
Alaves 1 (Perez 65' pen)
Real Madrid 2 (Ramos 52', Carvajal 69')
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
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
if you go
The flights
Etihad, Emirates and Singapore Airlines fly direct from the UAE to Singapore from Dh2,265 return including taxes. The flight takes about 7 hours.
The hotel
Rooms at the M Social Singapore cost from SG $179 (Dh488) per night including taxes.
The tour
Makan Makan Walking group tours costs from SG $90 (Dh245) per person for about three hours. Tailor-made tours can be arranged. For details go to www.woknstroll.com.sg
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
Hili 2: Unesco World Heritage site
The site is part of the Hili archaeological park in Al Ain. Excavations there have proved the existence of the earliest known agricultural communities in modern-day UAE. Some date to the Bronze Age but Hili 2 is an Iron Age site. The Iron Age witnessed the development of the falaj, a network of channels that funnelled water from natural springs in the area. Wells allowed settlements to be established, but falaj meant they could grow and thrive. Unesco, the UN's cultural body, awarded Al Ain's sites - including Hili 2 - world heritage status in 2011. Now the most recent dig at the site has revealed even more about the skilled people that lived and worked there.
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