Samuel Graham is the general manager of 360°, the nightlife venue with a rooftop bar at Jumeirah Beach Hotel located at the end of the long curved pier, opposite Burj Al Arab. The venue has been part of the Dubai entertainment scene for over 10 years and has recently undergone an overhaul, changing both music policy and management as well as a large section of staff. The Briton, 40, has a long career in the F&B industry and managing nightclub venues with previous roles at Pacha London and Planet Hollywood.
10:30am
I wake up around 10:30am to 11am in the morning and have a large black coffee before I do anything else. I eat a bowl of cereal, whatever’s in the cupboard, I’m not fussy, and watch Fox News. After that I check my BlackBerry. On an average day there will be between 50-60 emails waiting for me, discussing all the changes going on with the venue. When taking on a project like reviving 360° there are so many opinions. Investors tell you one thing, old regulars tell you another, security tells you something else. We currently have approximately 10-12 projects on the go, so emails are wide and varied.
1pm
I get dressed and leave the house. I generally opt for a smart casual look. I made the mistake of wearing a suit on my first day which I quickly realised wasn’t necessary. Now I wear trousers, T-shirt and a waistcoat. I try to fit in the gym beforehand but most days I’m too busy to make it.
1:30pm
At work, I start dealing with the operational details required for each day. This is my fourth “repair” job I’ve done on a venue. When I started at Pacha in London it had just been raided by police and temporarily shut down and I have a good reputation of rebuilding relationships between owners, managers and authorities. Once you move into a venue you have to start afresh and move forward. The previous management at 360° were very good at dealing with the corporate side of things but they weren’t experienced club managers and you need both to make a venue work well. This is the most I’ve ever achieved inside a 10-month period. We’ve changed the entire music policy, ended a 10-year residency with Audio Tonic, opened the Nine Zero concept downstairs and the 180 brunch on a Thursday. We’ve also changed staff where I felt it was necessary.
5pm
We open and for the next few hours I’m up on the floor with the team. I came into a venue where people were complaining heavily about service and this was a big area to change for me, as it has such a significant effect on people’s experience.
Sunset
This is a very busy period for us, the early lounge crowd are now in full swing and are starting to enjoy the evening. I’m still on the floor, making sure everything is going smoothly and handling any issues that might arise.
8pm
For the next couple of hours the venue can be a little bit quieter as the lounge crowd go home or move on and the later party people haven’t come out yet. I use this time to take a break downstairs, have something to eat and deal with paperwork and more emails. I always try to make sure I’m back on the floor between 10 and 11pm.
11pm
Things often get really busy and sometimes a little bit crazy around now. I’ll be assessing the music, making sure it’s working for the crowd. It was my dream when I was younger to be a DJ, so music is my passion and although I never made it as a DJ, I feel I’m still indulging my love of music by working in this industry.
2am
The roof shuts and people move downstairs. We want people to get excited and go crazy, but in a safe and secure way. There’s a phrase in club management: “you’re only 10 seconds away from disaster”, so we have to be on our toes the entire time.
3am
Downstairs closes and I supervise clearing everyone out in a calm, orderly fashion. It’s important we escort customers out in a friendly but firm manner. Excitable people can need careful handling, so I make sure security are covering the situation correctly.
3:30am
I head home to my apartment in JLT, usually picking up my wife on the way. She also works as the general manager of a nightclub, so we understand the particular stresses and lifestyle that come with working in this business. I often listen to some classical music on Dubai Eye on the journey home. It’s a soothing contrast to the madness of the club I’ve just spent several hours in.
5am
I fall asleep watching TV, usually more Fox News or an old action movie from the ‘90s.
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UAE currency: the story behind the money in your pockets
SPEC%20SHEET%3A%20APPLE%20M3%20MACBOOK%20AIR%20(13%22)
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THE BIO
BIO:
Born in RAK on December 9, 1983
Lives in Abu Dhabi with her family
She graduated from Emirates University in 2007 with a BA in architectural engineering
Her motto in life is her grandmother’s saying “That who created you will not have you get lost”
Her ambition is to spread UAE’s culture of love and acceptance through serving coffee, the country’s traditional coffee in particular.
Fines for littering
In Dubai:
Dh200 for littering or spitting in the Dubai Metro
Dh500 for throwing cigarette butts or chewing gum on the floor, or littering from a vehicle.
Dh1,000 for littering on a beach, spitting in public places, throwing a cigarette butt from a vehicle
In Sharjah and other emirates
Dh500 for littering - including cigarette butts and chewing gum - in public places and beaches in Sharjah
Dh2,000 for littering in Sharjah deserts
Dh500 for littering from a vehicle in Ras Al Khaimah
Dh1,000 for littering from a car in Abu Dhabi
Dh1,000 to Dh100,000 for dumping waste in residential or public areas in Al Ain
Dh10,000 for littering at Ajman's beaches
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Turkish Ladies
Various artists, Sony Music Turkey
What are the main cyber security threats?
Cyber crime - This includes fraud, impersonation, scams and deepfake technology, tactics that are increasingly targeting infrastructure and exploiting human vulnerabilities.
Cyber terrorism - Social media platforms are used to spread radical ideologies, misinformation and disinformation, often with the aim of disrupting critical infrastructure such as power grids.
Cyber warfare - Shaped by geopolitical tension, hostile actors seek to infiltrate and compromise national infrastructure, using one country’s systems as a springboard to launch attacks on others.
Global state-owned investor ranking by size
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United States
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China
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UAE
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Japan
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Norway
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Canada
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Singapore
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Australia
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Saudi Arabia
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South Korea
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Company%20profile
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'Lost in Space'
Creators: Matt Sazama, Burk Sharpless, Irwin Allen
Stars: Molly Parker, Toby Stephens, Maxwell Jenkins
Rating: 4/5
Suggested picnic spots
Abu Dhabi
Umm Al Emarat Park
Yas Gateway Park
Delma Park
Al Bateen beach
Saadiyaat beach
The Corniche
Zayed Sports City
Dubai
Kite Beach
Zabeel Park
Al Nahda Pond Park
Mushrif Park
Safa Park
Al Mamzar Beach Park
Al Qudrah Lakes
Company%20profile
%3Cp%3EName%3A%20Tabby%3Cbr%3EFounded%3A%20August%202019%3B%20platform%20went%20live%20in%20February%202020%3Cbr%3EFounder%2FCEO%3A%20Hosam%20Arab%2C%20co-founder%3A%20Daniil%20Barkalov%3Cbr%3EBased%3A%20Dubai%2C%20UAE%3Cbr%3ESector%3A%20Payments%3Cbr%3ESize%3A%2040-50%20employees%3Cbr%3EStage%3A%20Series%20A%3Cbr%3EInvestors%3A%20Arbor%20Ventures%2C%20Mubadala%20Capital%2C%20Wamda%20Capital%2C%20STV%2C%20Raed%20Ventures%2C%20Global%20Founders%20Capital%2C%20JIMCO%2C%20Global%20Ventures%2C%20Venture%20Souq%2C%20Outliers%20VC%2C%20MSA%20Capital%2C%20HOF%20and%20AB%20Accelerator.%3Cbr%3E%3C%2Fp%3E%0A
Company%20Profile
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More from Neighbourhood Watch
Draw:
Group A: Egypt, DR Congo, Uganda, Zimbabwe
Group B: Nigeria, Guinea, Madagascar, Burundi
Group C: Senegal, Algeria, Kenya, Tanzania
Group D: Morocco, Ivory Coast, South Africa, Namibia
Group E: Tunisia, Mali, Mauritania, Angola
Group F: Cameroon, Ghana, Benin, Guinea-Bissau
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
UNpaid bills:
Countries with largest unpaid bill for UN budget in 2019
USA – $1.055 billion
Brazil – $143 million
Argentina – $52 million
Mexico – $36 million
Iran – $27 million
Israel – $18 million
Venezuela – $17 million
Korea – $10 million
Countries with largest unpaid bill for UN peacekeeping operations in 2019
USA – $2.38 billion
Brazil – $287 million
Spain – $110 million
France – $103 million
Ukraine – $100 million
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
Tales of Yusuf Tadros
Adel Esmat (translated by Mandy McClure)
Hoopoe
What She Ate: Six Remarkable Women & the Food That Tells Their Stories
Laura Shapiro
Fourth Estate
Zakat definitions
Zakat: an Arabic word meaning ‘to cleanse’ or ‘purification’.
Nisab: the minimum amount that a Muslim must have before being obliged to pay zakat. Traditionally, the nisab threshold was 87.48 grams of gold, or 612.36 grams of silver. The monetary value of the nisab therefore varies by current prices and currencies.
Zakat Al Mal: the ‘cleansing’ of wealth, as one of the five pillars of Islam; a spiritual duty for all Muslims meeting the ‘nisab’ wealth criteria in a lunar year, to pay 2.5 per cent of their wealth in alms to the deserving and needy.
Zakat Al Fitr: a donation to charity given during Ramadan, before Eid Al Fitr, in the form of food. Every adult Muslim who possesses food in excess of the needs of themselves and their family must pay two qadahs (an old measure just over 2 kilograms) of flour, wheat, barley or rice from each person in a household, as a minimum.
ARSENAL IN 1977
Feb 05 Arsenal 0-0 Sunderland
Feb 12 Manchester City 1-0 Arsenal
Feb 15 Middlesbrough 3-0 Arsenal
Feb 19 Arsenal 2-3 West Ham
Feb 26 Middlesbrough 4-1 Arsenal (FA Cup)
Mar 01 Everton 2-1 Arsenal
Mar 05 Arsenal 1-4 ipswich
March 08 Arsenal 1-2 West Brom
Mar 12 QPR 2-1 Arsenal
Mar 23 Stoke 1-1 Arsenal
Apr 02 Arsenal 3-0 Leicester