The maintenance man has installed a cat in the water-tank room in our building. It has been living there for weeks. On the face of it, it is a benevolent act. The cat is ginger and fluffy and cute and he is saving it from life on the mean streets of the neighbourhood. At least, that's how we felt at first.
Then our kitchen started to stink. The reek of animal urine invaded our nostrils. A sudden infestation of mice, perhaps. We scoured the kitchen for evidence, scrubbed every nook, sluiced every cranny. The smell lingered. Acrid, throat-burning, eye-watering, it grew worse by the day. And the smell was in the bathroom as well. What beast had suddenly invaded our flat? It turned out to be the cute and fluffy cat.
The labyrinthine structure of our building is partly to blame. The windows in the kitchen and the fan in the bathroom open on to an internal passage, which runs parallel to the lift shaft from the ground to the roof of the building.
It is, I suppose, to enable air to circulate and prevent the bathroom in particular from fogging up. At the bottom of the space is the cat's lair - the water-tank room. Bad smells rise. With no other ventilation in such a cramped space, the fug of cat wafts into our flat. You can imagine what it is like trying to cook.
I sealed up the window in the kitchen with tape and covered the fan with a plastic bag. Sure enough, the smell vanished. We enjoyed unsullied air for a few days until the foulness started to seep in through the pores in the tape.
So I asked the maintenance man to remove the cat. I explained the situation and he agreed to move it. But the cat and its smells stayed put. I phoned the building manager and asked him to tell the maintenance man - presumably his employee - to remove the cat. The animal remains to this day. The smell grows worse by the week.
I've become less tolerant of this kind of situation since Astrid was born. I used to brush them off or ignore them. But there is something primal about parental protectiveness. It can grip you like a fever. I feel no prick of conscience about turfing the cat out on to the streets. I don't care one jot that it will have to endure a life of brawls and torn ears and scratting in bins.
I have even fantasised - in more desperate (and particularly pungent) moments - about poisoning it.
Becoming a parent has turned me into a vicarious hypochondriac as well as an imaginary cat killer. I immediately assume this smell is doing terrible things to Astrid's lungs. It might or might not be, but the internet is a fertile realm for such thoughts to grow. Try Googling "cat faeces baby". The results are toxic. They include things like toxoplasmosis and asthma.
Parenthood kills perspective. It becomes hard to determine just how serious problems are. It makes it difficult to decide whether the cat is a danger or a nuisance. Either way, it would be easiest if it found a new home.
For 200 years, Humpty Dumpty has tumbled to the ground and shattered. His fate has been irrevocable and inevitable - until now.
CBeebies, a children's television channel in the UK run by the BBC, has changed the words. The nursery rhyme's traditional closing lines are "All the king's horses, / And all the king's men, / Couldn't put Humpty together again". The last line was changed to "Couldn't make Humpty happy again". Apparently the ending was too glum.
The BBC said the words were changed once for "creative" reasons and the original version is on the CBeebies website.
Politicians and journalists in the UK are irked by the alteration. It is, they say, another example of political correctness. Children need to be protected, but, they argue, the world should not and cannot be completely cleansed of badness.
At least there was a reaction. At a time when, according to a survey by a charity called Booktrust, one fifth of parents in the UK do not read nursery rhymes to their children, it is good to know that people still care.
* Robert Carroll
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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 Buckingham Murders
Starring: Kareena Kapoor Khan, Ash Tandon, Prabhleen Sandhu
Director: Hansal Mehta
Rating: 4 / 5
The UN General Assembly President in quotes:
YEMEN: “The developments we have seen are promising. We really hope that the parties are going to respect the agreed ceasefire. I think that the sense of really having the political will to have a peace process is vital. There is a little bit of hope and the role that the UN has played is very important.”
PALESTINE: “There is no easy fix. We need to find the political will and comply with the resolutions that we have agreed upon.”
OMAN: “It is a very important country in our system. They have a very important role to play in terms of the balance and peace process of that particular part of the world, in that their position is neutral. That is why it is very important to have a dialogue with the Omani authorities.”
REFORM OF THE SECURITY COUNCIL: “This is complicated and it requires time. It is dependent on the effort that members want to put into the process. It is a process that has been going on for 25 years. That process is slow but the issue is huge. I really hope we will see some progress during my tenure.”
British Grand Prix free practice times in the third and final session at Silverstone on Saturday (top five):
1. Lewis Hamilton (GBR/Mercedes) 1:28.063 (18 laps)
2. Sebastian Vettel (GER/Ferrari) 1:28.095 (14)
3. Valtteri Bottas (FIN/Mercedes) 1:28.137 (20)
4. Kimi Raikkonen (FIN/Ferrari) 1:28.732 (15)
5. Nico Hulkenberg (GER/Renault) 1:29.480 (14)