Carrots. Getty Images
Carrots. Getty Images
Carrots. Getty Images
Carrots. Getty Images

Gardening calendar for 2016


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December and January

It is winter and a great time for the garden. The temperature has cooled and watering need not be as frequent. There may even be rain on your garden. Imagine.

For watering, try deep soaking with drip irrigation to help plants develop a more drought-tolerant root system. Every second day should be sufficient, as long as there is deep watering.

It is also the heart of the growing season, and the first fruits and vegetables are ready for harvesting.

Keep a beady eye out for garden pests, and deploy organic pesticides as a preventive measure. Neem oil is excellent, or you can blend your own (see top right of page). To repel slugs, use diatomaceous earth or broken eggshells around seedlings.

Continue to plant out seedlings, small plants or seeds directly in the soil, for a spring harvest and phased cropping. Try corn, cucumbers, squash, aubergine, okra, climbing Malabar spinach or strawberries.

If you have the space, you could experiment with a patch of watermelons for a big return with minimal effort.

New varieties of bedding plants are on sale at plant souqs and garden centres. Consider potting up for easy and inexpensive colour on balconies, terraces and beds.

A good potting soil mix is 50 to 60 per cent sweet sand (which helps to control soil temperature and prevent roots from overheating) to about 40 per cent potting soil and 5 per cent perlite (a volcanic rock that helps to aerate the soil).

Continue feeding your plants and composting. Try vermi­compost, which can be purchased from Géant supermarkets and other garden suppliers.

Alternatively, compost can be made at home with a ­Bokashi box, using kitchen waste and food scraps. This is an ­ideal ­solution for a smaller garden or balcony terrace, as the ­composting process is contained.

February and March

Spring growth is vigorous and productive, so this is a good time to work additional compost into soil beds and containers, and apply organic fertilisers.

Perennials will thank you over summer, as taking care of your plants now and working to optimise plant health will help them to survive the challenges ­presented by the summer heat.

Remember to foliar feed your plants. Applying liquid fertiliser directly to leaves helps the plant to quickly absorb those nutrients.

If you see the plants of your sweet potatoes starting to die back, get harvesting. However, if the tubers are still a little small, wait a couple more weeks and then harvest the rest.

There’s still time to plant out for phased cropping. For a supply of all-year-round lettuce, find a shady area you can bring pots to during the hottest part of the day, and you will have leaves to cut and eat across all seasons.

April and May

It’s time to clean up and keep tidy. Clear up around fruit trees and pots, and, if you have space, consider putting collected leaves and cuttings in a pile for composting (provided they are disease-free). Continue feeding and fertilising plants. Summer is coming so a good dose of compost and added mineral feed now will help store up essential nutrients to see them through their period of ­dormancy – the period of the year when a plant’s ­development or growth is either substantially slowed or stops entirely.

June, July and August

It is said that the best fertiliser is the gardener’s ­shadow, and that knowing and observing your plants will help to keep them healthy. Your shadow is the only fertilising your plant will need through the ­hottest months. Many plants in your garden will be sleeping and conserving their energy, and, ­accordingly, you should stop feeding now.

Also, ideally, you won’t be pruning plants over summer. It stresses the plant, and may kill some species.

Water your garden. Even a day missed in the height of summer could impact a plant’s ability to survive. Consider installing an irrigation system for pots, beds and lawns, if you are not in a position to water regularly.

With all seasonality, observe the changes rather than referencing the calendar to see when temperatures start climbing. Then adapt garden care accordingly.

Consider moving pots to more shaded areas to give them respite from direct sun, or erect shade guard over ­vulnerable plants to protect them.

If you are applying mulch around plants to help keep the soil cool and retain moisture, avoid placing it too close to the base of plants or stems, as the proxi­mity of moist organic matter can cause rotting. Avoid ­using stones or pebbles on the soil surface in pots as they can get hot and this can stress the plants further.

End of August and September

It is time to plan and prepare for the growing ­season ahead. Start by readying the soil. Add compost, ­organic matter and fertilisers. Do it now, as it will give the compost time to break down and release its ­nutrients in readiness for the planting to come.

In late summer, give your lawn a boost and spread a good half-inch of compost to encourage lush growth over the coming months.

Try leaving grass clippings where they land as they can provide up to 50 per cent of your lawn’s nitrogen needs.

Source organic and heirloom seeds for vegetables, salads and herbs if you are looking to grow your own. Start with seed trays indoors or a very protected area outdoors. Try tomato, aubergine, peppers, basil and mint.

Also plan for winter bedding plants with seed trays for ­celosia, coleus, hibiscus, cleome, salvia, marigolds, ­pansies and snapdragons.

At the end of September, plant out new fruit trees to give them time to establish their roots (again go by ­temperature, which at night should not exceed 30°C). ­Water really well to support their new growth. It’s a good idea not to go for very large specimens, as smaller trees usually suffer less from transplant shock and will be ­sturdier in the long run.

October and November

If you have cultivated seedlings indoors and are ready to plant out, introduce them gradually to the outdoors, under shade, to get them used to the change in heat and humidity. It will harden them.

Again, don’t do this by the calendar, but work with the prevailing temperatures. Make sure that nothing is newly planted outside until you can be certain that temperatures have dropped below 35°C.

Around late November, spinach, peas, cabbage, ­broccoli, onions, celery, chives and radishes can all be planted directly out into the garden or containers. Also sow carrots, garden peas and kale. If you have space, try a sweet-potato patch – and remember that the leaves as well as the potatoes are edible.

For flower colour and scent, plant seeds for sweet peas, delphiniums, nasturtiums and cornflowers ­directly in the soil from the end of October.

weekend@thenational.ae

COMPANY PROFILE
Name: ARDH Collective
Based: Dubai
Founders: Alhaan Ahmed, Alyina Ahmed and Maximo Tettamanzi
Sector: Sustainability
Total funding: Self funded
Number of employees: 4
MATCH INFO

Euro 2020 qualifier

Fixture: Liechtenstein v Italy, Tuesday, 10.45pm (UAE)

TV: Match is shown on BeIN Sports

Other must-tries

Tomato and walnut salad

A lesson in simple, seasonal eating. Wedges of tomato, chunks of cucumber, thinly sliced red onion, coriander or parsley leaves, and perhaps some fresh dill are drizzled with a crushed walnut and garlic dressing. Do consider yourself warned: if you eat this salad in Georgia during the summer months, the tomatoes will be so ripe and flavourful that every tomato you eat from that day forth will taste lacklustre in comparison.

Badrijani nigvzit

A delicious vegetarian snack or starter. It consists of thinly sliced, fried then cooled aubergine smothered with a thick and creamy walnut sauce and folded or rolled. Take note, even though it seems like you should be able to pick these morsels up with your hands, they’re not as durable as they look. A knife and fork is the way to go.

Pkhali

This healthy little dish (a nice antidote to the khachapuri) is usually made with steamed then chopped cabbage, spinach, beetroot or green beans, combined with walnuts, garlic and herbs to make a vegetable pâté or paste. The mix is then often formed into rounds, chilled in the fridge and topped with pomegranate seeds before being served.

 

 

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

The UAE squad for the Asian Indoor and Martial Arts Games

The jiu-jitsu men’s team: Faisal Al Ketbi, Zayed Al Kaabi, Yahia Al Hammadi, Taleb Al Kirbi, Obaid Al Nuaimi, Omar Al Fadhli, Zayed Al Mansoori, Saeed Al Mazroui, Ibrahim Al Hosani, Mohammed Al Qubaisi, Salem Al Suwaidi, Khalfan Belhol, Saood Al Hammadi.

Women’s team: Mouza Al Shamsi, Wadeema Al Yafei, Reem Al Hashmi, Mahra Al Hanaei, Bashayer Al Matrooshi, Hessa Thani, Salwa Al Ali.

UAE v Gibraltar

What: International friendly

When: 7pm kick off

Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)

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.”

Scores in brief:

Boost Defenders 205-5 in 20 overs
(Colin Ingram 84 not out, Cameron Delport 36, William Somerville 2-28)
bt Auckland Aces 170 for 5 in 20 overs
(Rob O’Donnell 67 not out, Kyle Abbott 3-21).

UAE Premiership

Results

Dubai Exiles 24-28 Jebel Ali Dragons
Abu Dhabi Harlequins 43-27 Dubai Hurricanes

Final
Abu Dhabi Harlequins v Jebel Ali Dragons, Friday, March 29, 5pm at The Sevens, Dubai

Result

6.30pm: Al Maktoum Challenge Round-3 – Group 1 (PA) $65,000 (Dirt) 2,000m; Winner: Brraq, Ryan Curatolo (jockey), Jean-Claude Pecout (trainer)

7.05pm: Handicap (TB) $65,000 (Turf) 1,800m; Winner: Bright Melody, James Doyle, Charlie Appleby

7.40pm: Meydan Classic – Listed (TB) $88,000 (T) 1,600m; Winner: Naval Crown, Mickael Barzalona, Charlie Appleby

8.15pm: Nad Al Sheba Trophy – Group 3 (TB) $195,000 (T) 2,810m; Winner: Volcanic Sky, Frankie Dettori, Saeed bin Suroor

8.50pm: Dubai Millennium Stakes – Group 3 (TB) $130,000 (T) 2,000m; Winner: Star Safari, William Buick, Charlie Appleby

9.25pm: Meydan Challenge – Listed Handicap (TB) $88,000 (T) 1,400m; Winner: Zainhom, Dane O’Neill, Musabah Al Muhairi

AGL AWARDS

Golden Ball - best Emirati player: Khalfan Mubarak (Al Jazira)
Golden Ball - best foreign player: Igor Coronado (Sharjah)
Golden Glove - best goalkeeper: Adel Al Hosani (Sharjah)
Best Coach - the leader: Abdulaziz Al Anbari (Sharjah)
Fans' Player of the Year: Driss Fetouhi (Dibba)
Golden Boy - best young player: Ali Saleh (Al Wasl)
Best Fans of the Year: Sharjah
Goal of the Year: Michael Ortega (Baniyas)

WOMAN AND CHILD

Director: Saeed Roustaee

Starring: Parinaz Izadyar, Payman Maadi

Rating: 4/5

Why your domicile status is important

Your UK residence status is assessed using the statutory residence test. While your residence status – ie where you live - is assessed every year, your domicile status is assessed over your lifetime.

Your domicile of origin generally comes from your parents and if your parents were not married, then it is decided by your father. Your domicile is generally the country your father considered his permanent home when you were born. 

UK residents who have their permanent home ("domicile") outside the UK may not have to pay UK tax on foreign income. For example, they do not pay tax on foreign income or gains if they are less than £2,000 in the tax year and do not transfer that gain to a UK bank account.

A UK-domiciled person, however, is liable for UK tax on their worldwide income and gains when they are resident in the UK.

The specs

Price, base / as tested Dh1,100,000 (est)

Engine 5.2-litre V10

Gearbox seven-speed dual clutch

Power 630bhp @ 8,000rpm

Torque 600Nm @ 6,500rpm

Fuel economy, combined 15.7L / 100km (est)