The UK's National Health Service is “in danger of complete collapse”, with a poll revealing more than two in five of the most senior hospital medics are planning to leave in the next year, leading doctors have warned.
The NHS is “at breaking point” and there must be immediate government action, the British Medical Association said.
The BMA poll found that 44 per cent of hospital consultants in England plan to leave the NHS, or take a break from it, over the next year.
Among consultant surgeons, the figure was 50 per cent.
The BMA survey of almost 8,000 consultants suggested pay and pension tax arrangements were among the reasons they planned to leave.
Meanwhile, nine in 10 consultants said this year’s pay rise of 4.5 per cent, was “inadequate” or “completely unacceptable”.
The BMA said “punitive” rules on pension tax have led to a tripling of doctors taking early retirement in the past 13 years, with the average retirement age now 59.
“The NHS is already at breaking point and cannot afford to lose any of its staff, never mind facing the prospect of losing nearly half of its most senior doctors," said Dr Vishal Sharma, chairman of the BMA consultants' committee.
“Not only will this have a very significant adverse impact on patient care, this loss of doctors will simply result in increased pressure on those staff who remain in the workforce, further increasing the risk of burnout.
“After years of demoralising real-terms pay cuts and chronic staffing shortages, the NHS and its staff are on their knees.
“The government must urgently demonstrate that it values the medical workforce by taking steps to restore doctors’ pay.
“The government must also urgently address the pension tax trap that is forcing doctors to reduce their hours and take early retirement to avoid being unfairly taxed on their pensions.
“The good will of staff upon which the NHS depends has all but dried up. Without immediate action, the NHS is in danger of complete collapse.
“Our hospitals are full with patients left in corridors for hours and sometimes even days," Dr Sharma said.
"Ambulances are frequently unable to attend to emergencies in the community as they are stuck waiting to offload patients to emergency departments that are unable to take them.
"Patients are waiting months and even years to access the treatment that they need, with many more suffering in silence who haven’t yet made it on to a waiting list.
“This is not the NHS that our patients deserve or that our staff signed up to work in.
“We urge the government to come to the table and talk to consultants about the changes that are needed before it is too late to stop the drain of doctors from the NHS.”
'Cheb%20Khaled'
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Marathon results
Men:
1. Titus Ekiru(KEN) 2:06:13
2. Alphonce Simbu(TAN) 2:07:50
3. Reuben Kipyego(KEN) 2:08:25
4. Abel Kirui(KEN) 2:08:46
5. Felix Kemutai(KEN) 2:10:48
Women:
1. Judith Korir(KEN) 2:22:30
2. Eunice Chumba(BHR) 2:26:01
3. Immaculate Chemutai(UGA) 2:28:30
4. Abebech Bekele(ETH) 2:29:43
5. Aleksandra Morozova(RUS) 2:33:01
BUNDESLIGA FIXTURES
Friday (UAE kick-off times)
Cologne v Hoffenheim (11.30pm)
Saturday
Hertha Berlin v RB Leipzig (6.30pm)
Schalke v Fortuna Dusseldof (6.30pm)
Mainz v Union Berlin (6.30pm)
Paderborn v Augsburg (6.30pm)
Bayern Munich v Borussia Dortmund (9.30pm)
Sunday
Borussia Monchengladbach v Werder Bremen (4.30pm)
Wolfsburg v Bayer Leverkusen (6.30pm)
SC Freiburg v Eintracht Frankfurt (9on)
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
if you go
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The 12 breakaway clubs
England
Arsenal, Chelsea, Liverpool, Manchester City, Manchester United, Tottenham Hotspur
Italy
AC Milan, Inter Milan, Juventus
Spain
Atletico Madrid, Barcelona, Real Madrid