• This Despicable Me cake by House of Cakes, Dubai took first place in the professional category. Delores Johnson / The National
    This Despicable Me cake by House of Cakes, Dubai took first place in the professional category. Delores Johnson / The National
  • All the flowers on this cake are edible. Delores Johnson / The National
    All the flowers on this cake are edible. Delores Johnson / The National
  • This mosque replica cake by Sweet Lane won second place in the professional category. Delores Johnson / The National
    This mosque replica cake by Sweet Lane won second place in the professional category. Delores Johnson / The National
  • This tree house cake was baked by Shianne Fernandes and won second place in the home baker category. Delores Johnson / The National
    This tree house cake was baked by Shianne Fernandes and won second place in the home baker category. Delores Johnson / The National
  • This UAE themed cake by Lana’s Partiperfect won third place in professional category. Delores Johnson / The National
    This UAE themed cake by Lana’s Partiperfect won third place in professional category. Delores Johnson / The National
  • There was no lack of UAE national pride during the cake contest and many participants designed UAE themed cakes to represent UAE heritage. Delores Johnson / The National
    There was no lack of UAE national pride during the cake contest and many participants designed UAE themed cakes to represent UAE heritage. Delores Johnson / The National
  • Both Valastro and Haebe were impressed at the participants’ level of expertise, especially among the home bakers. Haebe says: “It was something we didn’t expect. The individuals who entered were the same level as the professionals.” Delores Johnson / The National
    Both Valastro and Haebe were impressed at the participants’ level of expertise, especially among the home bakers. Haebe says: “It was something we didn’t expect. The individuals who entered were the same level as the professionals.” Delores Johnson / The National
  • The bake shop category had several showstoppers like this colourful camel cake. Delores Johnson / The National
    The bake shop category had several showstoppers like this colourful camel cake. Delores Johnson / The National
  • The five finalists in both categories won a meet-and-greet with Valastro after the show. Delores Johnson / The National
    The five finalists in both categories won a meet-and-greet with Valastro after the show. Delores Johnson / The National
  • This wedding cake was entered into the home baker category. Delores Johnson / The National
    This wedding cake was entered into the home baker category. Delores Johnson / The National
  • There were 47 cakes in the home-baker category and 18 cakes in the professional-bakeshop category. Delores Johnson / The National
    There were 47 cakes in the home-baker category and 18 cakes in the professional-bakeshop category. Delores Johnson / The National
  • One of the cakes that stood out was baked in the shape of an upright violin. Sally El Shafei, who runs her business Cake Away out of her home in Dubai, says: “It’s standing up so this was a challenge for me. It’s my first cake ever that’s ‘standing’. I’m happy with the result.”
    One of the cakes that stood out was baked in the shape of an upright violin. Sally El Shafei, who runs her business Cake Away out of her home in Dubai, says: “It’s standing up so this was a challenge for me. It’s my first cake ever that’s ‘standing’. I’m happy with the result.”

In pictures: Cake Boss Buddy Valastro Jr judges competition at Emirates Palace


  • English
  • Arabic

Entries for a cake competition judged by Cake Boss, Buddy Valastro Jr and the Emirates Palace executive pastry chef Alexander Haebe.

The specs: 2018 Nissan 370Z Nismo

The specs: 2018 Nissan 370Z Nismo
Price, base / as tested: Dh182,178
Engine: 3.7-litre V6
Power: 350hp @ 7,400rpm
Torque: 374Nm @ 5,200rpm
Transmission: Seven-speed automatic
​​​​​​​Fuel consumption, combined: 10.5L / 100km

Tips to keep your car cool
  • Place a sun reflector in your windshield when not driving
  • Park in shaded or covered areas
  • Add tint to windows
  • Wrap your car to change the exterior colour
  • Pick light interiors - choose colours such as beige and cream for seats and dashboard furniture
  • Avoid leather interiors as these absorb more heat
Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
THE BIO

Favourite author - Paulo Coelho 

Favourite holiday destination - Cuba 

New York Times or Jordan Times? NYT is a school and JT was my practice field

Role model - My Grandfather 

Dream interviewee - Che Guevara

How to get there

Emirates (www.emirates.com) flies directly to Hanoi, Vietnam, with fares starting from around Dh2,725 return, while Etihad (www.etihad.com) fares cost about Dh2,213 return with a stop. Chuong is 25 kilometres south of Hanoi.
 

UJDA CHAMAN

Produced: Panorama Studios International

Directed: Abhishek Pathak

Cast: Sunny Singh, Maanvi Gagroo, Grusha Kapoor, Saurabh Shukla

Rating: 3.5 /5 stars

The biog

Favourite colour: Brown

Favourite Movie: Resident Evil

Hobbies: Painting, Cooking, Imitating Voices

Favourite food: Pizza

Trivia: Was the voice of three characters in the Emirati animation, Shaabiyat Al Cartoon

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

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
FINAL SCORES

Fujairah 130 for 8 in 20 overs

(Sandy Sandeep 29, Hamdan Tahir 26 no, Umair Ali 2-15)

Sharjah 131 for 8 in 19.3 overs

(Kashif Daud 51, Umair Ali 20, Rohan Mustafa 2-17, Sabir Rao 2-26)

Match info:

Wolves 1
Boly (57')

Manchester City 1
Laporte (69')

LOVE%20AGAIN
%3Cp%3EDirector%3A%20Jim%20Strouse%3C%2Fp%3E%0A%3Cp%3EStars%3A%20Priyanka%20Chopra%20Jonas%2C%20Sam%20Heughan%2C%20Celine%20Dion%3C%2Fp%3E%0A%3Cp%3ERating%3A%202%2F5%3C%2Fp%3E%0A
Key findings of Jenkins report
  • Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
  • Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
  • Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
  • Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

match info

Chelsea 2
Willian (13'), Ross Barkley (64')

Liverpool 0

Results

2.15pm: Maiden (PA) Dh40,000 1,700m; Winner: AF Arrab, Antonio Fresu (jockey), Ernst Oertel (trainer).

2.45pm: Maiden (PA) Dh40,000 1,700m; Winner: AF Mahaleel, Antonio Fresu, Ernst Oertel.

3.15pm: Sheikh Ahmed bin Rashid Al Maktoum handicap (TB) Dh200,000 2,000m; Winner: Dolmen, Richard Mullen, Satish Seemar.

3.45pm: Handicap (PA) Dh40,000 1,200m; Winner: Amang Alawda, Sandro Paiva, Bakhit Al Ketbi.

4.15pm: The Crown Prince of Sharjah Cup Prestige (PA) Dh200,000 1,200m; Winner: AF Alwajel, Tadhg O’Shea, Ernst Oertel.

4.45pm: Handicap (PA) Dh40,000 2,000m; Winner: Al Jazi, Jesus Rosales, Eric Lemartinel.