I have never been a big fan of meals, preferring instead to nibble the day away with the likes of nuts, crackers and dates. In the never ending quest to find the perfect snack, therefore, thoughts turned recently to popcorn. Filled with excitement at the prospect of something new, I set about trying to find the recipe for perfect, stove top, just-like-in-the-cinema popped corn.
Here are some tips for the best fool-proof, stove-top popcorn ...
Use a good pan
Every recipe calls for a good quality, heavy bottom sauce pan (with lid) that will distribute the heat evenly, meaning less burnt kernels. A rummage in the cupboard revealed I do not own such a thing, so I had to resort to a cheap (read thin) sauce pan and lid.
Choose a good quality oil
Popcorn will take part of its flavour from the oil it is cooked in, so it makes sense to use something you like the taste of. Olive oils and coconut oils are both good options but burn easily, so the process needs to be carefully watched. Use about a tablespoon.
Go easy on the heat
Use a medium heat. Tempting though it may be to turn up the heat to speed up the process, it will just burn the oil, resulting in an unpleasant charcoal taste. Instead be patient and heat the oil gently.
Check the temperature
Check to see if the oil is hot enough by dropping a couple of kernels into it. Using more than one kernel checks the oil in different places, rather than in just one spot. When they pop, the oil is ready.
Remove from the heat
Once the test kernels have popped, remove the pan from the heat (this bit is important.)
Add kernels to form an even layer over the bottom of the pan, and shake or stir well to ensure an even coating in oil. Leave off the heat for one minute to bring kernels to the same temperature, and increase the likelihood of all popping at the same time. Then, put the pan back on the heat, with the lid on and wait. If the lid is glass, even better, as you get to watch the corn exploding.
Let the steam out & keep shaking
Once the popcorn starts popping, tilt the lid slightly to let the steam out. This will keep the corn crisp, but don’t over do it or you will end up with popcorn all over the floor. If the popcorn doesn’t all pop at the same time (mine certainly didn’t) don’t worry, just shake the pan to redistribute the kernels in the heat. With my inferior pan, this meant rather a lot of shaking, but we got there in the end.
Bon Appetite
The result: (almost) perfectly popped corn. OK this isn't cinema perfect, as I ended up with a few darkened bits (not burnt, just sort of smokey looking) and a handful of kernels abandoned at the bottom of the pan. In hindsight, the heavy pan seems to be a deal breaker. But even with a decidedly flimsy pot, the trick of leaving the kernels off the heat for one minute seems to be what makes the difference. In my case, that meant going from scraping a welded mass off the bottom of a pan, to tucking into a deliciously crunchy bowl of popped corn.
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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Killing of Qassem Suleimani