Pimlico Plumbers chairman Charlie Mullins, who has not had the vaccine himself, insists that all of his staff must have the jab to work at his company. Getty Images
Pimlico Plumbers chairman Charlie Mullins, who has not had the vaccine himself, insists that all of his staff must have the jab to work at his company. Getty Images
Pimlico Plumbers chairman Charlie Mullins, who has not had the vaccine himself, insists that all of his staff must have the jab to work at his company. Getty Images
Pimlico Plumbers chairman Charlie Mullins, who has not had the vaccine himself, insists that all of his staff must have the jab to work at his company. Getty Images

‘No jab, no job’: The challenges of managing Britain’s partially vaccinated workforce


Alice Haine
  • English
  • Arabic

For Pimlico Plumbers chairman Charlie Mullins, managing a post-Covid workforce is simple: either his staff have the vaccination or they are out of a job.

Mr Mullins first unveiled his "no jab, no job" policy in January when he insisted that all of his 180 office staff and 270 tradesmen have the vaccine to continue working for him.

We've got to the stage where customers are demanding 'can I have an engineer that's been vaccinated?

He doubled down on that pledge in a telephone interview with The National from his home in Spain, following a four-month stint in Dubai where he plans to expand his business.

“That will be the policy once the vaccines have rolled out completely across the UK in two to three months’ time,” Mr Mullins, 68, said.

“I don’t think there’s anything wrong with that. We’ve had 12 months of lockdown and this is a way to get out of lockdown. We’ve got to the stage where customers are demanding ‘can I have an engineer that’s been vaccinated?’

“If you don’t have the jab then sit at home but don’t expect to be part of the workforce.”

As Britain moves into the second phase of Prime Minister Boris Johnson’s roadmap out of lockdown on Monday, with hospitality venues, non-essential shops, hairdressers, gyms and beauty salons set to reopen, employers face a tricky issue: how do they manage a partially vaccinated workforce?

A man receives his first dose of a Covid-19 vaccine in London. Britain has been praised for the rapid progress of its vaccination programme. Bloomberg
A man receives his first dose of a Covid-19 vaccine in London. Britain has been praised for the rapid progress of its vaccination programme. Bloomberg

While some staff have already received one or two doses of a vaccine, many do not qualify for the programme yet due to their age, leaving companies trying to figure out when and how they bring staff back to work.

Kate Palmer, HR advice director at employment law consultancy Peninsula, says employers should still follow the official government stance on remote working that stipulates if employees can do their work from home, they should.

Ms Palmer says this advice is unlikely to change before June 21, when all social-distancing measures are scheduled to be lifted by the government.

By then, most of the adult population will have received at least one dose of a vaccine, making it easier for employers to encourage staff back into offices.

“Employers can decide what works best for them, so they may choose to allow staff to continue to work from home for some time after the guidance changes,” says Ms Palmer.

Hybrid work policies where employees split the working week between their home and the office may become the norm for many companies.

Major banks, such as HSBC and JP Morgan, plan to have some of their staff working from home permanently, while accountancy firm Grant Thornton said it found that nine in 10 of its staff wanted to work most of the week from home.

Other companies are keen to restart office-based work, with London staff at Credit Suisse expected to return this month, and David Solomon, chief executive of Goldman Sachs, recently described home working as an “aberration”.

Rebecca Siciliano, managing director at Tiger Recruitment, says her staff will return to the office later this month. Courtesy Tiger Recruitment
Rebecca Siciliano, managing director at Tiger Recruitment, says her staff will return to the office later this month. Courtesy Tiger Recruitment

Staff at Tiger Recruitment, which has offices in London, Dubai and New York, will return to the office in London towards the end of the month on a part-time basis, says Rebecca Siciliano, the company’s managing director.

Ms Siciliano says many of her 30-strong team members have felt isolated during lockdown, particularly those who live alone.

“If they are not comfortable, then they can discuss that with a member of staff. For example, our marketing manager is pregnant, so we've already said to her that she does not have to come in,” she says.

The company is splitting its London team between two offices, with staff coming in on different days to ensure they remain Covid-safe.

“People like knowing that they're going to see some of their colleagues again. They can have staggered start times, they can come in later or finish later and they are not going to be sitting on top of each other,” Ms Siciliano says.

The company also has a single employee working in their Dubai office in Jumeirah Lakes Towers who has chosen to use the office despite having the option to work from home.

“She can drive to work, she has a parking space and she’s the only one in there, so it’s a different situation,” says Ms Siciliano.

“Ultimately if she’s working from home as well, there’s no great impact.”

While Tiger Recruitment will not insist staff have the vaccination, employers that do should be fully aware of the latest science around the vaccination programme, says Daniel Parker, an associate at Winckworth Sherwood.

Daniel Parker, associate at Winckworth Sherwood, says employers should not assume that a vaccinated workforce equates to a safe workforce. Courtesy Winckworth Sherwood
Daniel Parker, associate at Winckworth Sherwood, says employers should not assume that a vaccinated workforce equates to a safe workforce. Courtesy Winckworth Sherwood

“We do not yet have a clear picture of the degree to which vaccination impacts transmission of the coronavirus and whether this varies according to the brand of vaccine used,” he says.

“Equally, those who are vaccinated do not necessarily have absolute protection against all Covid-19 symptoms. At present, vaccination is not a guarantee of a safe working environment.”

During the second and third lockdowns, Mr Mullins insisted the majority of his staff work in the office after he put in place extensive safety measures such as lateral flow tests, social distancing and temperature scanners.

“My staff haven’t been out of the office since the first lockdown. The ones that stayed out, we got rid of,” Mr Mullins says.

“In the first lockdown, we had two thirds on furlough but we didn’t encourage anyone to do that for the second lockdown.”

Mr Mullins spent the first few months of this year in Dubai, where he plans to open a business. Antonie Robertson / The National
Mr Mullins spent the first few months of this year in Dubai, where he plans to open a business. Antonie Robertson / The National

The eccentric businessman, who has a countdown clock outside his London headquarters noting the number of vaccinations in Britain, says most of his employees came back to work once they knew that working in the building would be safe.

Those who did not want to return to the site, or get back on the train for safety reasons, found their job was no longer there.

“You can't actually make anyone redundant for going on furlough, but what you can do is close that position up and say we are cutting back that. So, we lost about 30 people that we wanted to lose over the way they conducted themselves through the situation. And we gave everybody that wanted to come to work a £20-a-day bonus, free lunch every day, free hot and cold drinks, free parking and free testing,” he says.

“The government pay people to stay at home and we pay people to come to work. I know which one was the right one to do.”

Kate Palmer, HR advice and consultancy director at Peninsula, says unreasonable refusals to return to the office could lead to disciplinary action. Courtesy Kate Palmer
Kate Palmer, HR advice and consultancy director at Peninsula, says unreasonable refusals to return to the office could lead to disciplinary action. Courtesy Kate Palmer

Ms Palmer says unreasonable refusals to return to the office could lead to disciplinary action, but employers need to understand why the employee does not feel safe.

“Adjustments should be made to the employees' working arrangements, spanning from the provision of a car parking space or altered working times to avoid rush hour,” she says.

“Blanket rules will not be appropriate, and employees must be allowed to talk through their situation before deciding on a path forward. Some employees may have suffered a bereavement due to Covid and could be extremely worried about a return.”

Employers that insist staff have a vaccine before they return, while appropriate depending on the nature of the work involved, may also lead to tribunal claims of discrimination or constructive dismissal.

“Some employees will be advised not to have the vaccine because of pre-existing medical conditions, and those who are classed as disabled under equality laws will be protected against discrimination, e.g. dismissal or other detriments,” Ms Palmer says.

“Constructive dismissal complaints may occur when an employee claims that their employer has imposed an unreasonable instruction on them, which enables them to resign.”

However, Mr Mullins insists he has worked closely with his lawyers and he can implement the “no jab, no job” rule in new contracts, while those with existing contracts have a choice over whether to have the vaccine.

“I’m sure there will be some busybodies that want to take me to the court but bring it on. I’m not going to endanger my staff because somebody is anti-vax,” says Mr Mullins.

He is far from alone, according to Ms Siciliano, who says Tiger Recruitment has seen more and more employers demand new hires are vaccinated.

“In one instance for a role for one of the private household positions that we recruit for, the employer asked that the selected candidate was vaccinated because there was travel involved and because the person would have exposure to more vulnerable people,” she says.

“That person decided that they didn't want to be vaccinated so in that circumstance we did not progress with the offer. There are some roles where it's going to require a vaccination and the employer has a right to ask that question, but they don't have the right to enforce it.”

  • A man walks along the National Covid Memorial Wall in London. A report has said mistakes, delays and failures in the UK's Covid-19 response cost lives. Getty Images
    A man walks along the National Covid Memorial Wall in London. A report has said mistakes, delays and failures in the UK's Covid-19 response cost lives. Getty Images
  • An almost empty Westminster Bridge stands backdropped by the early morning sun on March 24, 2020, the first day of Britain's first lockdown. AP Photo
    An almost empty Westminster Bridge stands backdropped by the early morning sun on March 24, 2020, the first day of Britain's first lockdown. AP Photo
  • A woman is told to go home by a police officer on Primrose Hill in London in April 2020. The government's guidance at the time was to only use parks for dog walking, one form of exercise a day alone or with members of the same household. AP Photo
    A woman is told to go home by a police officer on Primrose Hill in London in April 2020. The government's guidance at the time was to only use parks for dog walking, one form of exercise a day alone or with members of the same household. AP Photo
  • An image of Britain's Queen Elizabeth II and quotes from her historic television broadcast commenting on the coronavirus pandemic are displayed on a big screen at Piccadilly Circus in London in April 2020. AP Photo
    An image of Britain's Queen Elizabeth II and quotes from her historic television broadcast commenting on the coronavirus pandemic are displayed on a big screen at Piccadilly Circus in London in April 2020. AP Photo
  • NHS staff applaud outside the Chelsea and Westminster Hospital in London during the weekly "Clap for our Carers" in April 2020. The applause took place across Britain every Thursday at 8pm to show appreciation for healthcare workers, emergency services, and all those helping people with coronavirus and keeping the country functioning while most people stayed at home in the lockdown. AP Photo
    NHS staff applaud outside the Chelsea and Westminster Hospital in London during the weekly "Clap for our Carers" in April 2020. The applause took place across Britain every Thursday at 8pm to show appreciation for healthcare workers, emergency services, and all those helping people with coronavirus and keeping the country functioning while most people stayed at home in the lockdown. AP Photo
  • A packed Brighton beach on Britain's hottest day of the year on June 24 2020. AP Photo
    A packed Brighton beach on Britain's hottest day of the year on June 24 2020. AP Photo
  • People take part in a 'We Do Not Consent' rally at Trafalgar Square to protest against coronavirus restrictions in September 2020. AP Photo
    People take part in a 'We Do Not Consent' rally at Trafalgar Square to protest against coronavirus restrictions in September 2020. AP Photo
  • Year seven pupils in class during their first day at Kingsdale Foundation School in London in September 2020. Schools in England had started to reopen with special measures in place to deal with Coronavirus. AP Photo
    Year seven pupils in class during their first day at Kingsdale Foundation School in London in September 2020. Schools in England had started to reopen with special measures in place to deal with Coronavirus. AP Photo
  • Crowds of shoppers walk under the Christmas lights in Regent Street, in London iun December 2020. AP Photo
    Crowds of shoppers walk under the Christmas lights in Regent Street, in London iun December 2020. AP Photo
  • Critical Care staff prone a Covid-19 patient on the Christine Brown ward at King's College Hospital in London in January 2021. AP Photo
    Critical Care staff prone a Covid-19 patient on the Christine Brown ward at King's College Hospital in London in January 2021. AP Photo
  • Britain's Prime Minister Boris Johnson gestures after receiving the first dose of the AstraZeneca vaccine at St.Thomas' Hospital in London in March this year. AP Photo
    Britain's Prime Minister Boris Johnson gestures after receiving the first dose of the AstraZeneca vaccine at St.Thomas' Hospital in London in March this year. AP Photo

Mr Mullins is now urging the prime minister to apply the proposed vaccine passport scheme to workplaces as well. Currently the document is being considered for flights or large gatherings such as sports events.

“Boris needs to stand up and say ‘this is the way it’s going to be’ and we can then get the economy moving a lot quicker.”

Ms Palmer says Covid status certification could be useful for employers that require employees to have the vaccine in order to continue working or to gain employment at their organisation.

“It will be beneficial for those employers whose workforces need to travel overseas for their work, as this type of certification is required to gain entry to some countries.”

While Mr Mullins has not had a vaccine himself yet - something he says he plans to do when he returns to the UK in the summer - the company routinely tests its staff weekly, after ordering 1,000s of lateral flow tests several months ago.

“If the customer asks an engineer to do a test there and then they have to self-test themselves and business has gone up 20 per cent as a result,” he says.

While Mr Mullins is not willing to allow staff to work from home, except for in a couple of cases, experts predict employers will have to be more open going forward.

“Employers need to listen to employees who are reluctant to return and try to determine what is causing the reluctance,” says Mr Parker.

"It seems unlikely that an immediate return to the pre-Covid norm will be possible – if even desirable – and so employers may find themselves tempted to organise a staggered return which prioritises those who have been vaccinated."

Ms Siciliano says some of her clients do not plan to return to the office until next year, with the biggest concern among employees the commute into work rather than time in the office.

“We've seen companies put cycle-to-work schemes in place, while others are providing taxis for staff. One of our staff members has switched to a different office so that she can walk in rather than catching the tube,” she says.

“However, companies are still being quite cautious, even if members of staff have been vaccinated.”

For Mr Mullins, the sooner other employers follow his back-to-work strategy, the sooner the UK economy can get back on its feet.

“If everyone had been doing this testing business, which we’ve been doing since before Christmas, all the schools would have been back in ages ago, businesses would be up and running. It's a no brainer, take a test, you’re ok, let’s get on with life.”

The specs
 
Engine: 3.0-litre six-cylinder turbo
Power: 398hp from 5,250rpm
Torque: 580Nm at 1,900-4,800rpm
Transmission: Eight-speed auto
Fuel economy, combined: 6.5L/100km
On sale: December
Price: From Dh330,000 (estimate)
Where to donate in the UAE

The Emirates Charity Portal

You can donate to several registered charities through a “donation catalogue”. The use of the donation is quite specific, such as buying a fan for a poor family in Niger for Dh130.

The General Authority of Islamic Affairs & Endowments

The site has an e-donation service accepting debit card, credit card or e-Dirham, an electronic payment tool developed by the Ministry of Finance and First Abu Dhabi Bank.

Al Noor Special Needs Centre

You can donate online or order Smiles n’ Stuff products handcrafted by Al Noor students. The centre publishes a wish list of extras needed, starting at Dh500.

Beit Al Khair Society

Beit Al Khair Society has the motto “From – and to – the UAE,” with donations going towards the neediest in the country. Its website has a list of physical donation sites, but people can also contribute money by SMS, bank transfer and through the hotline 800-22554.

Dar Al Ber Society

Dar Al Ber Society, which has charity projects in 39 countries, accept cash payments, money transfers or SMS donations. Its donation hotline is 800-79.

Dubai Cares

Dubai Cares provides several options for individuals and companies to donate, including online, through banks, at retail outlets, via phone and by purchasing Dubai Cares branded merchandise. It is currently running a campaign called Bookings 2030, which allows people to help change the future of six underprivileged children and young people.

Emirates Airline Foundation

Those who travel on Emirates have undoubtedly seen the little donation envelopes in the seat pockets. But the foundation also accepts donations online and in the form of Skywards Miles. Donated miles are used to sponsor travel for doctors, surgeons, engineers and other professionals volunteering on humanitarian missions around the world.

Emirates Red Crescent

On the Emirates Red Crescent website you can choose between 35 different purposes for your donation, such as providing food for fasters, supporting debtors and contributing to a refugee women fund. It also has a list of bank accounts for each donation type.

Gulf for Good

Gulf for Good raises funds for partner charity projects through challenges, like climbing Kilimanjaro and cycling through Thailand. This year’s projects are in partnership with Street Child Nepal, Larchfield Kids, the Foundation for African Empowerment and SOS Children's Villages. Since 2001, the organisation has raised more than $3.5 million (Dh12.8m) in support of over 50 children’s charities.

Noor Dubai Foundation

Sheikh Mohammed bin Rashid Al Maktoum launched the Noor Dubai Foundation a decade ago with the aim of eliminating all forms of preventable blindness globally. You can donate Dh50 to support mobile eye camps by texting the word “Noor” to 4565 (Etisalat) or 4849 (du).

Kanye%20West
%3Cp%3EYe%20%E2%80%94%20the%20rapper%20formerly%20known%20as%20Kanye%20West%20%E2%80%94%20has%20seen%20his%20net%20worth%20fall%20to%20%24400%20million%20in%20recent%20weeks.%20That%E2%80%99s%20a%20precipitous%20drop%20from%20Bloomberg%E2%80%99s%20estimates%20of%20%246.8%20billion%20at%20the%20end%20of%202021.%3Cbr%3EYe%E2%80%99s%20wealth%20plunged%20after%20business%20partners%2C%20including%20Adidas%2C%20severed%20ties%20with%20him%20on%20the%20back%20of%20anti-Semitic%20remarks%20earlier%20this%20year.%3Cbr%3EWest%E2%80%99s%20present%20net%20worth%20derives%20from%20cash%2C%20his%20music%2C%20real%20estate%20and%20a%20stake%20in%20former%20wife%20Kim%20Kardashian%E2%80%99s%20shapewear%20firm%2C%20Skims.%3C%2Fp%3E%0A
ICC Awards for 2021

MEN

Cricketer of the Year – Shaheen Afridi (Pakistan)

T20 Cricketer of the Year – Mohammad Rizwan (Pakistan)

ODI Cricketer of the Year – Babar Azam (Pakistan)

Test Cricketer of the Year – Joe Root (England)

WOMEN

Cricketer of the Year – Smriti Mandhana (India)

ODI Cricketer of the Year – Lizelle Lee (South Africa)

T20 Cricketer of the Year – Tammy Beaumont (England)

Specs

Engine: Dual-motor all-wheel-drive electric

Range: Up to 610km

Power: 905hp

Torque: 985Nm

Price: From Dh439,000

Available: Now

Profile of Foodics

Founders: Ahmad AlZaini and Mosab AlOthmani

Based: Riyadh

Sector: Software

Employees: 150

Amount raised: $8m through seed and Series A - Series B raise ongoing

Funders: Raed Advanced Investment Co, Al-Riyadh Al Walid Investment Co, 500 Falcons, SWM Investment, AlShoaibah SPV, Faith Capital, Technology Investments Co, Savour Holding, Future Resources, Derayah Custody Co.

The specs: 2018 Chevrolet Trailblazer

Price, base / as tested Dh99,000 / Dh132,000

Engine 3.6L V6

Transmission: Six-speed automatic

Power 275hp @ 6,000rpm

Torque 350Nm @ 3,700rpm

Fuel economy combined 12.2L / 100km

'Nope'
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Jordan%20Peele%0D%3Cbr%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Daniel%20Kaluuya%2C%20Keke%20Palmer%2C%20Brandon%20Perea%2C%20Steven%20Yeun%0D%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203.5%2F5%3C%2Fp%3E%0A
THE SIXTH SENSE

Starring: Bruce Willis, Toni Collette, Hayley Joel Osment

Director: M. Night Shyamalan

Rating: 5/5

Timeline

2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

'The Batman'

Stars:Robert Pattinson

Director:Matt Reeves

Rating: 5/5

The line up

Friday: Giggs, Sho Madjozi and Masego  

Saturday: Nas, Lion Bbae, Roxanne Shante and DaniLeigh  

Sole DXB runs from December 6 to 8 at Dubai Design District. Weekend pass is Dh295 while a one day pass is Dh195. Tickets are available from www.soledxb.com

The specs

Engine: 5.0-litre V8

Power: 480hp at 7,250rpm

Torque: 566Nm at 4,600rpm

Transmission: 10-speed auto

Fuel consumption: L/100km

Price: Dh306,495

On sale: now

BMW M5 specs

Engine: 4.4-litre twin-turbo V-8 petrol enging with additional electric motor

Power: 727hp

Torque: 1,000Nm

Transmission: 8-speed auto

Fuel consumption: 10.6L/100km

On sale: Now

Price: From Dh650,000

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3ESmartCrowd%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2018%0D%3Cbr%3E%3Cstrong%3EFounder%3A%20%3C%2Fstrong%3ESiddiq%20Farid%20and%20Musfique%20Ahmed%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EDubai%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%20%2F%20PropTech%0D%3Cbr%3E%3Cstrong%3EInitial%20investment%3A%20%3C%2Fstrong%3E%24650%2C000%0D%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%3C%2Fstrong%3E%2035%0D%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3ESeries%20A%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EVarious%20institutional%20investors%20and%20notable%20angel%20investors%20(500%20MENA%2C%20Shurooq%2C%20Mada%2C%20Seedstar%2C%20Tricap)%3C%2Fp%3E%0A
MATCH INFO

Euro 2020 qualifier

Russia v Scotland, Thursday, 10.45pm (UAE)

TV: Match on BeIN Sports 

RESULTS

Time; race; prize; distance

4pm: Maiden; (D) Dh150,000; 1,200m
Winner: General Line, Xavier Ziani (jockey), Omar Daraj (trainer)

4.35pm: Maiden (T); Dh150,000; 1,600m
Winner: Travis County, Adrie de Vries, Ismail Mohammed

5.10pm: Handicap (D); Dh175,000; 1,200m
Winner: Scrutineer, Tadhg O’Shea, Ali Rashid Al Raihe

5.45pm: Maiden (D); Dh150,000; 1,600m
Winner: Yulong Warrior, Richard Mullen, Satish Seemar

6.20pm: Maiden (D); Dh150,000; 1,600m
Winner: Ejaaby, Jim Crowley, Doug Watson

6.55pm: Handicap (D); Dh160,000; 1,600m
Winner: Storyboard, Richard Mullen, Satish Seemar

7.30pm: Handicap (D); Dh150,000; 2,200m
Winner: Grand Dauphin, Gerald Mosse, Ahmed Al Shemaili

8.05pm: Handicap (T); Dh190,000; 1,800m
Winner: Good Trip, Tadhg O’Shea, Ali Rashid Al Raihe

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

Find the right policy for you

Don’t wait until the week you fly to sign up for insurance – get it when you book your trip. Insurance covers you for cancellation and anything else that can go wrong before you leave.

Some insurers, such as World Nomads, allow you to book once you are travelling – but, as Mr Mohammed found out, pre-existing medical conditions are not covered.

Check your credit card before booking insurance to see if you have any travel insurance as a benefit – most UAE banks, such as Emirates NBD, First Abu Dhabi Bank and Abu Dhabi Islamic Bank, have cards that throw in insurance as part of their package. But read the fine print – they may only cover emergencies while you’re travelling, not cancellation before a trip.

Pre-existing medical conditions such as a heart condition, diabetes, epilepsy and even asthma may not be included as standard. Again, check the terms, exclusions and limitations of any insurance carefully.

If you want trip cancellation or curtailment, baggage loss or delay covered, you may need a higher-grade plan, says Ambareen Musa of Souqalmal.com. Decide how much coverage you need for emergency medical expenses or personal liability. Premium insurance packages give up to $1 million (Dh3.7m) in each category, Ms Musa adds.

Don’t wait for days to call your insurer if you need to make a claim. You may be required to notify them within 72 hours. Gather together all receipts, emails and reports to prove that you paid for something, that you didn’t use it and that you did not get reimbursed.

Finally, consider optional extras you may need, says Sarah Pickford of Travel Counsellors, such as a winter sports holiday. Also ensure all individuals can travel independently on that cover, she adds. And remember: “Cheap isn’t necessarily best.”

'Midnights'
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Tips to stay safe during hot weather
  • Stay hydrated: Drink plenty of fluids, especially water. Avoid alcohol and caffeine, which can increase dehydration.
  • Seek cool environments: Use air conditioning, fans, or visit community spaces with climate control.
  • Limit outdoor activities: Avoid strenuous activity during peak heat. If outside, seek shade and wear a wide-brimmed hat.
  • Dress appropriately: Wear lightweight, loose and light-coloured clothing to facilitate heat loss.
  • Check on vulnerable people: Regularly check in on elderly neighbours, young children and those with health conditions.
  • Home adaptations: Use blinds or curtains to block sunlight, avoid using ovens or stoves, and ventilate living spaces during cooler hours.
  • Recognise heat illness: Learn the signs of heat exhaustion and heat stroke (dizziness, confusion, rapid pulse, nausea), and seek medical attention if symptoms occur.
Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

On sale: Now

Price: From Dh590,000

UAE currency: the story behind the money in your pockets
A little about CVRL

Founded in 1985 by Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, the Central Veterinary Research Laboratory (CVRL) is a government diagnostic centre that provides testing and research facilities to the UAE and neighbouring countries.

One of its main goals is to provide permanent treatment solutions for veterinary related diseases. 

The taxidermy centre was established 12 years ago and is headed by Dr Ulrich Wernery. 

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About Okadoc

Date started: Okadoc, 2018

Founder/CEO: Fodhil Benturquia

Based: Dubai, UAE

Sector: Healthcare

Size: (employees/revenue) 40 staff; undisclosed revenues recording “double-digit” monthly growth

Funding stage: Series B fundraising round to conclude in February

Investors: Undisclosed

The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

AndhaDhun

Director: Sriram Raghavan

Producer: Matchbox Pictures, Viacom18

Cast: Ayushmann Khurrana, Tabu, Radhika Apte, Anil Dhawan

Rating: 3.5/5