• Miss England finalist Melisa Raouf, 20, made news when she decided to participate in the pageant without make-up. Photo: Kam Murali
    Miss England finalist Melisa Raouf, 20, made news when she decided to participate in the pageant without make-up. Photo: Kam Murali
  • Melisa Raouf, whose father immigrated to the UK from Iran, says she's proud of her Middle Eastern roots. Photo: Kam Murali
    Melisa Raouf, whose father immigrated to the UK from Iran, says she's proud of her Middle Eastern roots. Photo: Kam Murali
  • Miss England director Angie Beasley with finalist Melisa Raouf and other contestants. Photo: Kam Murali
    Miss England director Angie Beasley with finalist Melisa Raouf and other contestants. Photo: Kam Murali
  • Raouf decided to go make-up free after she won the Bare Face Top Model award in the Miss England contest. Photo: Instagram / melisaraouf
    Raouf decided to go make-up free after she won the Bare Face Top Model award in the Miss England contest. Photo: Instagram / melisaraouf
  • Raouf will now compete with 15 other contestants at the Miss England finals, to be held across two days on October 16 and 17. Photo: Instagram / melisaraouf
    Raouf will now compete with 15 other contestants at the Miss England finals, to be held across two days on October 16 and 17. Photo: Instagram / melisaraouf
  • Raouf has also started a hashtag, #barefacemovement, encouraging women to share photos of themselves without make-up, which now has more than 500 posts from around the world. Photo: Kam Murali
    Raouf has also started a hashtag, #barefacemovement, encouraging women to share photos of themselves without make-up, which now has more than 500 posts from around the world. Photo: Kam Murali
  • Raouf, a politics student, says she's aiming for a career in diplomacy. Photo: Instagram / melisaraouf
    Raouf, a politics student, says she's aiming for a career in diplomacy. Photo: Instagram / melisaraouf

Miss England finalist Melisa Raouf on her no-filters activism and Middle Eastern roots


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The death of Mahsa Amini in Iran has reverberated with people around the world, not least with Miss England contestant Melisa Raouf.

She was born in London to an Iranian father and Azerbaijani mother, so the issue is close to home, she says. Her personal convictions also resonate with the core of the issue surrounding Amini's death and the large-scale protests that have ensued.

Raouf, 20, made global headlines in August when she became the first participant in the pageant's 94-year history to compete without make-up.

"It's the idea of choice, which is my whole agenda," she tells The National.

"This is what I've been standing for, the freedom to choose, whether it's to do with your appearance or the way you dress. And it makes me so proud to see all these brave women around the world protest for that right, standing united with one another."

Miss England finalist Melisa Raouf. Photo: Instagram / melisaraouf
Miss England finalist Melisa Raouf. Photo: Instagram / melisaraouf

At least 92 people have been killed in Iran after authorities cracked down on protesters after Amini's funeral on September 17, the Norway-based Iran Human Rights NGO said on Sunday. Amini, 22, was pronounced dead after three days in a coma following her arrest by morality police in Tehran for wearing the hijab in an "improper" way.

Raouf, who will compete with 15 other contestants at the Miss England finals, to be held across two days on October 16 and 17, says she hopes to use the platform and newfound fame to continue to speak up for the freedom to choose.

The politics student first made waves when she won the Bare Face Top Model award at the pageant's preliminary contest in August.

Angie Beasley, the director of Miss England, tells The National that the Bare Face round of Miss England started in 2019 "due to the amount of contestants submitting heavily made-up and filtered photos of themselves to enter the contest".

"The younger generation are easily influenced by what they see on social media due to the likes of influencers posting highly edited images of themselves covered in make-up," she says.

"Melisa chose to take the Bare Face round a step further by competing in the whole Miss England competition make-up free, which is very brave, considering the finalists are all wearing make-up in the other rounds."

Miss England director Angie Beasley with finalist Melisa Raouf and other contestants at the Taj 51 Buckingham Gate in London. Photo: Kam Murali
Miss England director Angie Beasley with finalist Melisa Raouf and other contestants at the Taj 51 Buckingham Gate in London. Photo: Kam Murali

Raouf, who says she has always loved watching beauty pageants growing up, says going make-up free was not part of her original plan. But after she noticed the impact her photo made, she decided to do away with cosmetics for the rest of the competition.

"It made me realise that I don't always need the make-up or filters that I've been so dependent on. So I made my decision to arrive in the semi-finals bare-faced just to show women that make-up or filters are never compulsory, it's a choice," she says.

And she has been overwhelmed by the reaction from women around the world, she says.

"I knew my decision would make a positive impact with the women in the competition, as well as those watching, but I never thought it would resonate so much worldwide. So many women around the world have messaged me saying, 'Thank you for doing this for all of us,' and, 'Thank you for sharing that you can be comfortable in your own skin, even if it's in a beauty contest.'

"The fact that so many women are reaching out to me makes me so happy. It just means so much to me."

On Instagram, too, Raouf has seen her follower numbers explode.

"Before the competition, I had about 900 followers. And after that post went viral, I now have more than 44,000. So that was a big shock to me," she says.

She has also started a hashtag, #barefacemovement, encouraging women to share photos of themselves without make-up, now with more than 500 posts from around the world.

Raouf was also recently named the ambassador for UK cosmetics brand Cetuem.

With a career in diplomacy still firmly on her vision board, Raouf, who clarifies that she's not opposed to make-up and would still wear it occasionally, says whether or not she wins the Miss England crown, she's glad to have found a cause that has resonated with so many people.

"So often, society pressures women to look a certain way due to it's narrow concept of beauty, you know. And that single definition of beauty is why women tend to turn to make-up and other enhancements," she says.

"I would still love to continue and pursue my politics degree, but I definitely want to continue promoting body positivity, especially with younger girls who are going through changes and feeling insecure. I am going to continue to speak up even after the competition."

For now, though, she's juggling her university classes with preparing for the finals. If Raouf wins the crown, she will represent England at the Miss World competition, the date and location for which have not yet been announced. The annual global pageant crowned its 2021 winner, Poland's Karolina Bielawska, this year in March, after being delayed owing to the pandemic.

But before the finals, Raouf and other contestants will compete in a few more preliminary rounds, including a talent competition for which she will perform a belly dance.

"I am proud of my Middle Eastern heritage," she says. "And I will do my best to showcase the region and its rich culture in whatever I do."

The Miss England finals will take place at the Holiday Inn Birmingham Airport on October 16 and 17. More information is available at missengland.info

Scroll through the gallery below for pictures from the Miss World 2021 competition in Puerto Rico

  • Miss World 2021 contestants arrive at their hotel in Rio Grande, Puerto Rico. A total of 98 participants competed for the crown. All photos: EPA
    Miss World 2021 contestants arrive at their hotel in Rio Grande, Puerto Rico. A total of 98 participants competed for the crown. All photos: EPA
  • From left, Miss France, April Benayoum; Miss Japan, Tamaki Hoshi; Miss Venezuela, Alejandra Conde; and Miss Somalia, Khadija Omar, at the welcoming ceremony.
    From left, Miss France, April Benayoum; Miss Japan, Tamaki Hoshi; Miss Venezuela, Alejandra Conde; and Miss Somalia, Khadija Omar, at the welcoming ceremony.
  • Miss World 2021 was to be crowned on December 16, 2021, but was finally crowned on March 16, 2022.
    Miss World 2021 was to be crowned on December 16, 2021, but was finally crowned on March 16, 2022.
  • Toni-Ann Singh from Jamaica is the longest-reigning Miss World, having held the title since 2019 owing to the pageant being cancelled in 2020.
    Toni-Ann Singh from Jamaica is the longest-reigning Miss World, having held the title since 2019 owing to the pageant being cancelled in 2020.
  • Miss World Colombia, Andrea Aguilera.
    Miss World Colombia, Andrea Aguilera.
  • Miss World Bahamas, Sienna Evans, speaks with her companions Miss France, April Benayoum, Miss Japan, Tamaki Hoshi, Miss Venezuela, Alejandra Conde, Miss Somalia, Khadija Omar and Miss Cameroon, Audrey Nabila.
    Miss World Bahamas, Sienna Evans, speaks with her companions Miss France, April Benayoum, Miss Japan, Tamaki Hoshi, Miss Venezuela, Alejandra Conde, Miss Somalia, Khadija Omar and Miss Cameroon, Audrey Nabila.
  • Miss World Puerto Rico, Aryam Diaz.
    Miss World Puerto Rico, Aryam Diaz.
  • Miss World 2021 contestants wave the Puerto Rican flag at the Coliseo de Puerto Rico.
    Miss World 2021 contestants wave the Puerto Rican flag at the Coliseo de Puerto Rico.
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

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Weather warnings show that Storm Eunice is soon to make landfall. The videographer and I are scrambling to return to the other side of the Channel before it does. As we race to the port of Calais, I see miles of wire fencing topped with barbed wire all around it, a silent ‘Keep Out’ sign for those who, unlike us, aren’t lucky enough to have the right to move freely and safely across borders.

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Madrid Open schedule

Men's semi-finals

Novak Djokovic (1) v Dominic Thiem (5) from 6pm

Stefanos Tsitsipas (8) v Rafael Nadal (2) from 11pm

Women's final

Simona Halep (3) v Kiki Bertens (7) from 8.30pm

MATCH INFO

What: 2006 World Cup quarter-final
When: July 1
Where: Gelsenkirchen Stadium, Gelsenkirchen, Germany

Result:
England 0 Portugal 0
(Portugal win 3-1 on penalties)

Results:

5pm: Conditions (PA) Dh80,000 1,400m | Winner: AF Tahoonah, Richard Mullen (jockey), Ernst Oertel (trainer)

5.30pm: Handicap (TB) Dh90,000 1,400m | Winner: Ajwad, Gerald Avranche, Rashed Bouresly

6pm: Maiden (PA) Dh80,000 1,600m | Winner: RB Lam Tara, Fabrice Veron, Eric Lemartinel

6.30pm: Handicap (PA) Dh80,000 1,600m | Winner: Duc De Faust, Szczepan Mazur, Younis Al Kalbani

7pm: Wathba Stallions Cup (PA) Dh70,000 2,200m | Winner: Shareef KB, Fabrice Veron, Ernst Oertel

7.30pm: Handicap (PA) Dh90,000 1,500m | Winner: Bainoona, Pat Cosgrave, Eric Lemartinel

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Various Artists 
Habibi Funk: An Eclectic Selection Of Music From The Arab World (Habibi Funk)
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Updated: October 05, 2022, 11:06 AM