London's Theatreland set for cautious return as shows reopen in West End

London's theatres are scheduled to reopen next week as the curtain falls on England's lockdown.

Theatre-goers will be allowed back to venues in the West End and elsewhere in the capital after Prime Minister Boris Johnson gave approval for the next step out of lockdown on Friday.

Audiences will have to follow strict social distancing measures once inside.

Theatre bosses say they are expecting the return to be cautious, although ticket sales are relatively buoyant.

Only about a third of London theatres will reopen from next week, including those playing productions such as Wicked, Hamilton, and Andrew Lloyd Webber's Cinderella as producers await the final phase-out of lockdown in June to reopen.

Last year it was feared that up to 70 per cent of London's theatres could close without a financial lifeline following the start of the coronavirus pandemic.

"The bigger shows need the fuller capacity. Their running costs are just too high. They can't get by on 50 per cent of the seats," said Julian Bird, chief executive of the Society of London Theatre and UK Theatre.

Among those returning next week is The Mousetrap at St Martin's Theatre, which is still the world's longest-running play.

Also returning are Everybody's Talking About Jamie, Les Miserables – The Staged Concert and the musical Amelie.

St Martin's Theatre in London's West End presenting Agatha Christie's 'The Mousetrap', which is the longest running show in the world, is expected to be back in business this week. Getty Images

Despite a difficult past year, those in the industry say they are delighted to be back at work.

"So many people are still waiting for that call to come," Elliott Griggs, lighting designer for the Amelie production, said. "So I feel very lucky to be here and back doing this job."

Theatre shows returning next week:

The Mousetrap at St Martin's Theatre – Monday
Reunion (English National Ballet) at Sadler's Wells – Monday
21st Century Choreographers (Royal Ballet) at the Royal Opera House – Tuesday
Amelie The Musical at Criterion Theatre – Thursday
Les Miserables: The Staged Concert at the Sondheim Theatre – Thursday
Cruise at the Duchess Theatre – Thursday
Herding Cats at the Soho Theatre – Thursday
Six at the Lyric Theatre – Friday
Harm at the Bush Theatre – Friday
Everybody's Talking About Jamie at the Apollo Theatre – Friday
Overflow (Alexander Whitley Dance Company) at Sadler's Wells – Friday
Abba Mania! at Shaftesbury Theatre – Friday

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Lt Gen Erik Petersen, deputy chief of programs, US Army, has argued it took a “three decade holiday” on modernising tanks.

“There clearly remains a significant armoured heavy ground manoeuvre threat in this world and maintaining a world class armoured force is absolutely vital,” the general said in London last week.

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A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.

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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.

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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.

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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) Organ donors can register on the Hayat app, run by the Ministry of Health and Prevention

2) There are about 11,000 patients in the country in need of organ transplants

3) People must be over 21. Emiratis and residents can register.

4) The campaign uses the hashtag #donate_hope