A six-year-old boy on a heart transplant waiting list who became the figurehead for legal change joked with the British Prime Minister when he was presented with a special award recognising his outstanding contribution to his community.
Daithi Mac Gabhann ribbed Rishi Sunak about Ireland’s rugby win over England in the Six Nations and they also chatted about football when they met on Wednesday.
Daithi’s Law, a new organ donation law for Northern Ireland, is named after the Belfast boy in recognition of his family’s campaign.
Mr Sunak said he wanted to thank the Mac Gabhanns for their “tireless campaigning” for Daithi’s Law, which implemented an opt-out organ donation system, bringing Northern Ireland in line with the rest of the UK.
“One of the joys of my job is being able to meet some exceptional people. Just like Daithi Mac Gabhann,” Mr Sunak said. “Daithi’s Law will save lives.”
Daithi was joined for the award presentation by his father Mairtin Mac Gabhann, mother Seph Ni Mheallain and younger brother Cairbre.
Mr Sunak presented Daithi with a Points of Light award to acknowledge the family’s campaigning efforts.
The family’s campaigning efforts were a factor in Northern Ireland Secretary of State Chris Heaton-Harris helping to introduce legislation at Westminster that allowed Daithi’s Law to come into effect.
From June, all adults in the region will be considered potential organ donors unless they choose to opt out or are in an excluded group.
In a letter to Daithi, who is awaiting a new heart, Mr Sunak said: “Every day I write a letter to thank someone for doing something remarkable for others. Today is very special, because I get to thank you.
“The bravery and determination you have shown in campaigning to change the law on organ donation in Northern Ireland is truly inspiring.
“With Daithi’s Law you are helping others in your situation to get the life-changing help they need. It is a huge achievement.
“In your father’s words: 'Exceptional things happen for exceptional people'.
“I agree with him that you are truly exceptional and so I am delighted to recognise your courage by naming you as the UK’s 2,029th Point of Light. The whole country is with you as you continue your treatment.”
The meeting at the Culloden Hotel came before Mr Sunak’s political engagement with US President Joe Biden in Belfast city centre.
Those excluded from deemed consent legislation are children under 18, people who lack the mental capacity to understand the change in law and visitors to Northern Ireland and temporary residents
Specialist nursing staff will continue to speak to families about donation, as well as considerations around faith and beliefs, before any organ or tissue donation goes ahead.
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- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
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MATCH INFO:
Second Test
Pakistan v Australia, Tuesday-Saturday, 10am daily at Zayed Cricket Stadium, Abu Dhabi
Entrance is free
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MATCH INFO
Manchester City 3
Danilo (16'), Bernardo Silva (34'), Fernandinho (72')
Brighton & Hove Albion 1
Ulloa (20')
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
The years Ramadan fell in May
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
The specs: 2018 Bentley Bentayga V8
Price, base: Dh853,226
Engine: 4.0-litre twin-turbo V8
Transmission: Eight-speed automatic
Power: 550hp @ 6,000pm
Torque: 770Nm @ 1,960rpm
Fuel economy, combined: 11.4L / 100km
Veil (Object Lessons)
Rafia Zakaria
Bloomsbury Academic
Singham Again
Director: Rohit Shetty
Stars: Ajay Devgn, Kareena Kapoor Khan, Ranveer Singh, Akshay Kumar, Tiger Shroff, Deepika Padukone
Rating: 3/5
WITHIN%20SAND
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RACE SCHEDULE
All times UAE ( 4 GMT)
Friday, September 29
First practice: 7am - 8.30am
Second practice: 11am - 12.30pm
Saturday, September 30
Qualifying: 1pm - 2pm
Sunday, October 1
Race: 11am - 1pm
The BIO:
He became the first Emirati to climb Mount Everest in 2011, from the south section in Nepal
He ascended Mount Everest the next year from the more treacherous north Tibetan side
By 2015, he had completed the Explorers Grand Slam
Last year, he conquered K2, the world’s second-highest mountain located on the Pakistan-Chinese border
He carries dried camel meat, dried dates and a wheat mixture for the final summit push
His new goal is to climb 14 peaks that are more than 8,000 metres above sea level
RESULT
Los Angeles Galaxy 2 Manchester United 5
Galaxy: Dos Santos (79', 88')
United: Rashford (2', 20'), Fellaini (26'), Mkhitaryan (67'), Martial (72')