Name: Mohammed Kaloub
Age: 30
Nationality: Palestinian
Work: PCR technician at the Tamouh tent in Mussaffah for five months
Past work: Hotel manager
"The biggest challenge so far is the day-by-day interaction with thousands of people who are both negative and positive. I and my colleagues are always in danger of being infected."
Name: Batool Hayek
Age: 40
Nationality: Syrian
Work: PCR technician at Seha Covid-19 drive-through at Al Manhal in Abu Dhabi for 18 months
Past work: Nurse at Mafraq Hospital
"A big challenge was working as a nurse with positive corona patients. Inside you feel scared and at the same time you have to help those patients."
Name: Loui Royo
Age: 33
Nationality: Filipino
Work: Manager of PCR operations at Biogenix Labs for one year
Past work: MOPH-Manticao OT/ER/DR nurse
"The biggest challenge I face as a frontliner was to stand up to the expectation of keeping everyone safe, with regular testing. We are grateful to have received well-structured training in order to deliver quality care to our clients with the proper techniques and knowledge to lower the discomfort levels during testing procedures."
Name: Yusra Al Antari
Age: 38
Nationality: Emirati
Work: PCR technician at Seha Covid-19 drive-through at Al Manhal in Abu Dhabi for 13 months
Past work: Charge nurse at School Health
"Nurses will remain key players in stopping the pandemic with adequate assistance, as they have a direct exposure with the patients, which puts them at high risk of infection. Therefore, as a charge nurse, I have to make sure that we have appropriate infection control procedures and sufficient personal protective equipment all the time. Thus, they must be provided with a healthy work environment, such as being free to comment or report abuse or infection control risks, to empower their efforts to control and manage the outbreak."
Name: Bagob Fonyuy
Age: 26
Nationality: Cameroonian
Work: PCR technician at Biogenix Labs for eight months
Past work: Labour and delivery nurse
"Being a part of the PCR frontliner team is a challenging-yet-rewarding experience. One of the many challenges I face is having to protect myself from the highly infectious Covid-19 virus. Nevertheless, I am doing everything possible to help screen large crowds by carrying out swab tests for quick identification and isolation. I am always mindful of the fact that the well-being of the community depends on my levels of efficiency, so I try and work as hard as possible. The satisfaction of helping the UAE outweighs everything else."
Name: Ravikant Rajpoot
Age: 31
Nationality: Indian
Work: PCR technician at Biogenix Labs for four months
Past work: Staff nurse in India
"I understand the stress everyone is experiencing as a result of the pandemic, so I try to be as polite and kind as possible. I worry about my health but the support I receive from the Biogenix Labs and G42 Healthcare team motivates me to face any challenge with a positive attitude."
Name: Sanaa Shebl Shoker
Age: 45
Nationality: Egyptian
Work: PCR technician at Seha Covid-19 drive-through centre at Al Manhal in Abu Dhabi for nine months
Past work: Charge nurse at Al Mushrif Children's Specialty Centre
"As a frontline worker, I had been dealing with the pandemic head-on for almost a year. That’s a year of face masks. A year of dealing with angry customers. A year of health uncertainty. We all know that people have every right to be tired."
Name: Safaa Bissar
Age: 44
Nationality: Lebanese
Work: Senior lab technician at Biogenix Labs for 13 months
Past work: Lab technician in Lebanon
"Being on the frontline of this battle as a laboratory technologist takes a lot of courage to endure our current challenges. The hardest part has been to fight the virus efficiently so that we are able to return to our normal lives. There is always the anxiety of falling ill and bringing the virus home to your loved ones. But we have to keep on fighting to win this battle. We are in this together."
Name: Rabiatu Mannan
Age: 27
Nationality: Ghanaian
Work: PCR technician at the Tamouh tent in Mussaffah for six months
"One of the challenges so far is the stress, due to the number of people being swabbed daily. Just when you think the day will slow down, another busload of workers comes in the tent to get tested."
Name: Carlien Grabe
Age: 45
Nationality: British
Work: Head of PCR operations at Biogenix Labs for eight months
Past work: Nurse manager ICU and OPD Al Rahba Hospital, clinical lead Mafraq Covid Hospital, senior charge nurse in London.
"As nurses, we always have the fear of taking the virus back home to our kids, immunocompromised parents and elderly family members. Although wearing the personal protective equipment kit is beneficial, wearing it for long hours can be uncomfortable as it gets too hot, even with regular breaks. In hindsight, these challenges are dwarfed in comparison to safeguarding public health in our fight against the pandemic."
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Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Batti Gul Meter Chalu
Producers: KRTI Productions, T-Series
Director: Sree Narayan Singh
Cast: Shahid Kapoor, Shraddha Kapoor, Divyenndu Sharma, Yami Gautam
Rating: 2/5
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
'Moonshot'
Director: Chris Winterbauer
Stars: Lana Condor and Cole Sprouse
Rating: 3/5
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
Our legal advisor
Ahmad El Sayed is Senior Associate at Charles Russell Speechlys, a law firm headquartered in London with offices in the UK, Europe, the Middle East and Hong Kong.
Experience: Commercial litigator who has assisted clients with overseas judgments before UAE courts. His specialties are cases related to banking, real estate, shareholder disputes, company liquidations and criminal matters as well as employment related litigation.
Education: Sagesse University, Beirut, Lebanon, in 2005.
The specs
Engine: 4.0-litre V8 twin-turbocharged and three electric motors
Power: Combined output 920hp
Torque: 730Nm at 4,000-7,000rpm
Transmission: 8-speed dual-clutch automatic
Fuel consumption: 11.2L/100km
On sale: Now, deliveries expected later in 2025
Price: expected to start at Dh1,432,000
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
At a glance
Global events: Much of the UK’s economic woes were blamed on “increased global uncertainty”, which can be interpreted as the economic impact of the Ukraine war and the uncertainty over Donald Trump’s tariffs.
Growth forecasts: Cut for 2025 from 2 per cent to 1 per cent. The OBR watchdog also estimated inflation will average 3.2 per cent this year
Welfare: Universal credit health element cut by 50 per cent and frozen for new claimants, building on cuts to the disability and incapacity bill set out earlier this month
Spending cuts: Overall day-to day-spending across government cut by £6.1bn in 2029-30
Tax evasion: Steps to crack down on tax evasion to raise “£6.5bn per year” for the public purse
Defence: New high-tech weaponry, upgrading HM Naval Base in Portsmouth
Housing: Housebuilding to reach its highest in 40 years, with planning reforms helping generate an extra £3.4bn for public finances
more from Janine di Giovanni
Notable Yas events in 2017/18
October 13-14 KartZone (complimentary trials)
December 14-16 The Gulf 12 Hours Endurance race
March 5 Yas Marina Circuit Karting Enduro event
March 8-9 UAE Rotax Max Challenge
More from Neighbourhood Watch
Family reunited
Nazanin Zaghari-Ratcliffe was born and raised in Tehran and studied English literature before working as a translator in the relief effort for the Japanese International Co-operation Agency in 2003.
She moved to the International Federation of Red Cross and Red Crescent Societies before moving to the World Health Organisation as a communications officer.
She came to the UK in 2007 after securing a scholarship at London Metropolitan University to study a master's in communication management and met her future husband through mutual friends a month later.
The couple were married in August 2009 in Winchester and their daughter was born in June 2014.
She was held in her native country a year later.