With nerves of steel, Mohammad Al Kindi descended through a 30-metre hole in the desert into the foreboding underground cave near Yemen's border with Oman.
Mohammad and a team of Omani cavers recently found out what exactly lay at the bottom of this geological structure known locally as the Well of Barhout or the Well of Hell in Al Mahra region, a mysterious place that has long been the subject of much mythology and folklore.
“Some say it is where apostates and non-believers are tortured after death," the geologist and owner of the Earth Sciences Consultancy Centre tells The National. "Others believe that their heads would be severed once they’re down there.
I was the last one to climb in and the last one to leave. I spent about six hours down there
Mohammad Al Kindi,
cave explorer and geologist
What they found may have been spellbinding, but he says neither he nor his seven teammates felt the effects of any curse.
“They say that Makkah’s Zamzam water is the holiest and purest on earth and that the water from the Well of Hell is the most evil,” he says. “All we saw was pure freshwater down there. We even drank an entire bottle and nothing happened to us!"
Mohammad says he’s always had a passion for natural formations and cave exploration.
“I live in a mountainous area. I have been visiting caves since I was a child,” he says.
But his quest into the belly of the mythical chasm was unlike any other of his adventures. “I was the last one to climb in and the last one to leave. I spent about six hours down there,” he says.
Using surveying equipment and gas detectors, Mohammad and the team found the sinkhole was indeed possessed – by normal levels of oxygen and poison-free air – and he says there was a high number of snakes.
"They procreate when there are no predators to eat them,” he explains. “That's normal."
The most magical elements he saw were the cave pearls that shone through underground waterfalls.
“Cave pearls are concentric calcium carbonate deposits that form around nuclei under falling water. These rings are smoothed by the movement of water falling for thousands of years until they form beautiful pearl shapes,” he said.
With the sinkhole steeped in local folklore, many brave Yemenis and some scientific expeditions claim to have entered and returned, but Mohammad says he saw no indications of any human encroachment at the bottom.
“There were no footprints or other signs of disturbances,” he says. “None of the prior missions there have been documented so it’s unclear whether anyone had actually gone down there, although it’s difficult to be 100 per cent certain.”
Mohammad hopes that with his visit to the bottom of the Well of Hell, his findings can dispel some of the myths surrounding the cave and other similar sites.
"I believe that the Well of Hell, known as Barhout, is a legendary cave assigned to many caves in Yemen. Now that we have gone to Khasfat Foujit, the cave should not be called by any other name than the area it is in."
To make sure there is no demonic phenomenon at other similar sites, Mohammad now plans to visit the Hadramout region in Yemen to investigate whether a similar sinkhole could hold the secrets of the underworld.
“I have no doubt that the one in Hadramout will also be normal, and even small. But with the right conditions, we will go and find out," he says.
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
Race card
1.45pm: Maiden Dh75,000 1,200m.
2.15pm: Maiden Dh75,000 1,200m.
2.45pm: Handicap Dh95,000 1,200m.
3.15pm: Handicap Dh120,000 1,400m.
3.45pm: Handicap Dh80,000 1,400m.
4.15pm: Handicap Dh90,000 1,800m.
4.45pm: Handicap Dh80,000 1,950m.
The National selections:
1.45pm: Galaxy Road – So Hi Speed
2.15pm: Majestic Thunder – Daltrey
2.45pm: Call To War – Taamol
3.15pm: Eqtiraan - Bochart
3.45pm: Kidd Malibu – Initial
4.15pm: Arroway – Arch Gold
4.35pm: Compliance - Muqaatil
MATCH INFO
Uefa Champions League, Group C
Liverpool v Red Star Belgrade
Anfield, Liverpool
Wednesday, 11pm (UAE)
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
The biog
Favourite food: Tabbouleh, greek salad and sushi
Favourite TV show: That 70s Show
Favourite animal: Ferrets, they are smart, sensitive, playful and loving
Favourite holiday destination: Seychelles, my resolution for 2020 is to visit as many spiritual retreats and animal shelters across the world as I can
Name of first pet: Eddy, a Persian cat that showed up at our home
Favourite dog breed: I love them all - if I had to pick Yorkshire terrier for small dogs and St Bernard's for big
Paatal Lok season two
Directors: Avinash Arun, Prosit Roy
Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong
Rating: 4.5/5
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The years Ramadan fell in May
SPEC SHEET
Display: 10.9" Liquid Retina IPS, 2360 x 1640, 264ppi, wide colour, True Tone, Apple Pencil support
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Price: Wi-Fi – Dh2,499 (64GB) / Dh3,099 (256GB); cellular – Dh3,099 (64GB) / Dh3,699 (256GB)
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
'Nope'
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Manchester United's summer dealings
In
Victor Lindelof (Benfica) £30.7 million
Romelu Lukaku (Everton) £75 million
Nemanja Matic (Chelsea) £40 million
Out
Zlatan Ibrahimovic Released
Wayne Rooney (Everton) Free transfer
Adnan Januzaj (Real Sociedad) £9.8 million
HIJRA
Starring: Lamar Faden, Khairiah Nathmy, Nawaf Al-Dhufairy
Director: Shahad Ameen
Rating: 3/5
How to increase your savings
- Have a plan for your savings.
- Decide on your emergency fund target and once that's achieved, assign your savings to another financial goal such as saving for a house or investing for retirement.
- Decide on a financial goal that is important to you and put your savings to work for you.
- It's important to have a purpose for your savings as it helps to keep you motivated to continue while also reducing the temptation to spend your savings.
- Carol Glynn, founder of Conscious Finance Coaching