Hanging up stockings has been a Christmas tradition for centuries.
They're typically put up on Christmas Eve and filled with food, gifts and toys – by Santa, of course – but only for those who have been good.
Stocking fillers usually consist of small affordable gifts and toys along with essentials such as socks or handkerchiefs.
Fruit – usually oranges, satsumas or mandarins are included – along with nuts and candy canes. Recently, chocolate coins have become a favourite and stockings, whether bought or homemade, can be tailored to suit any budget or style.
Why do we hang Christmas stockings?
There are a couple of countries from where the tradition of hanging and filling stockings may have come from.
The Dutch shoe tradition is one possibility and dates back to the Middle Ages.
In the Netherlands on St Nicholas Day (December 6), children would fill their shoes, usually a clog, with food gifts for the saint – such as nuts and fruits – and put them by the fireplace. In return, St Nick would leave edible treats, such as mandarins, and gifts.
Italy is another country where the tradition may have started from through Befana celebrations. In Italian folklore, La Befana is a kind old witch who delivers presents to children on Epiphany Eve (January 5 or 6).
Dating back to the 13th century, children would leave food out for La Befana, and receive small gifts in return.
In the US, Christmas stockings are mentioned in the 1823 poem A Visit from St Nicholas, also known as T’was The Night Before Christmas, by the American writer Clement Clarke Moore. "The stockings were hung by the chimney with care, in hopes that St Nicholas soon would be there," it reads.
Stocking traditions from around the world
In the Czech Republic, the stocking is hung on a window on the evening of December 3, so that Barborka (St Barbara) can fill it with sweets, fruit and nuts.
While stockings have become popular to hang at Christmas time in the UK and US, many cultures continue to use shoes instead to give and receive gifts.
In Ecuador, shoes are placed near a doorway and contain a list of toys children would like to receive; while in France, shoes are put beside the fireplace with a food gift for Pierre Noel, as well as a treat for his donkey.
In Iceland, children put their shoes on the windowsill for magical elves called "Olasveiners" to leave small gifts over 13 days.
In Puerto Rico, it is shoeboxes, not shoes that are used for the tradition. Little ones take grass from the garden and put it in shoeboxes under their beds on January 6 for the camels the Three Wise Men rode. In the morning, they hope to find the box filled with toys and treats.
What if you’ve been naughty?
If you didn’t make the nice list this year, you may find an array of not-so-nice items in your stocking. Across many cultures, including Italy, the UK and the US, a lump of coal is left in the stockings of naughty boys and girls.
Using coal as an anti-present was thought to have originated in the mid-19th century when many homes were heated by a coal fire. As such, Santa would have simply grabbed a nearby lump to put into the stocking.
Another theory is that the idea came from Charles Dickens’s 1843 novella A Christmas Carol, in which Ebenezer Scrooge wouldn’t even give Bob Cratchit a single lump of coal to heat his freezing office.
Gift ideas for her
Matryoshka doll pouch
This hand-embroidered velvet pouch by Powder Design is festive enough to give at Christmas and versatile enough to be used the whole year round.
Dhs184, www.boomandmellow.com
Christmas candle
This single-wick candle will fit perfectly in a stocking and the fresh pine, cinnamon and marshmallow scent will fill the home with a festive fragrance.
Dh69, www.bathandbodyworks.ae
Holiday hair clips
This three-piece Pinksettia hair clip set by Kitsch is handy to pop into any bag.
Dh65, www.sanddollardubai.com
Kiehl’s Ultra Facial Cream
The ultra-light cream works for all skin types and can be used morning and night.
Dh145, www.bloomingdales.ae
Crown dish
This versatile brass-finished catchall dish can be placed on a dresser to hold make-up or cosmetics, or in the hallway for loose change and house keys.
Dh93, www.westelm.ae
Gift ideas for him
Pill organiser
Perfect for those who travel a lot, or who simply need to keep track of their daily vitamins or medication, this Tidyard organiser sorts weekly supplements.
Dh33.79, www.amazon.ae
Patterned pyjama shorts
Thanks to their colourful old-school MTV logo, these pyjama shorts could double as beachwear, too.
Dh89, ae.hm.com
Bento box
If packed lunches have become a myriad of Tupperware boxes and sandwich bags, bring everything under control with this Binostar stainless steel bento box.
Dh40.50, www.amazon.ae
Small wooden tray
Made from mango wood, this minimalist tray is the perfect bedside mini-storage for loose coins, ear pods, watches and much more.
Dh35, ae.hm.com
Crew neck T-shirt
Available in 22 colours, a simple cotton crew neck T-shirt is a staple for any man’s wardrobe.
Dh49, www.marksandspencer.com/ae
Gift ideas for children
Gingerbread house mug
As part of Zara Home's children’s Christmas collection, this stoneware mug in the shape of a gingerbread house is simply crying out to be filled with hot chocolate.
Dh79, www.zarahome.com/ae
Bubble gun
Available in an array of colours, this bubble gun by Mumuso has 23 holes to create lashings of bubbles.
Dh22.90, www.theselection.ae
Storybook projector
Perfect for little ones, this projector by Mideer contains images of 11 traditional fairytales on discs that slide into the projector, along with an accompanying book. It also doubles as a nightlight.
Dh72.67, www.mumzworld.com
Hot chocolate bomb
Made from luxury Belgian chocolate, children will love watching the mini marshmallows pop out when hot milk is poured over them.
Dh25 each, www.godivauae.com
Mini bonsai grass head
This fun and educational gift from FDTY is perfect for children of all ages. Simply water these little characters and watch the grass grow. Hair trimming optional.
Dh49.89 each, www.amazon.ae
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Springsteen: Deliver Me from Nowhere
Director: Scott Cooper
Starring: Jeremy Allen White, Odessa Young, Jeremy Strong
Rating: 4/5
Real estate tokenisation project
Dubai launched the pilot phase of its real estate tokenisation project last month.
The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.
Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.
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ACL Elite (West) - fixtures
Monday, Sept 30
Al Sadd v Esteghlal (8pm)
Persepolis v Pakhtakor (8pm)
Al Wasl v Al Ahli (8pm)
Al Nassr v Al Rayyan (10pm)
Tuesday, Oct 1
Al Hilal v Al Shorta (10pm)
Al Gharafa v Al Ain (10pm)
LA LIGA FIXTURES
Friday Valladolid v Osasuna (Kick-off midnight UAE)
Saturday Valencia v Athletic Bilbao (5pm), Getafe v Sevilla (7.15pm), Huesca v Alaves (9.30pm), Real Madrid v Atletico Madrid (midnight)
Sunday Real Sociedad v Eibar (5pm), Real Betis v Villarreal (7.15pm), Elche v Granada (9.30pm), Barcelona v Levante (midnight)
Monday Celta Vigo v Cadiz (midnight)
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
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more from Janine di Giovanni
ICC men's cricketer of the year
2004 - Rahul Dravid (IND) ; 2005 - Jacques Kallis (SA) and Andrew Flintoff (ENG); 2006 - Ricky Ponting (AUS); 2007 - Ricky Ponting; 2008 - Shivnarine Chanderpaul (WI); 2009 - Mitchell Johnson (AUS); 2010 - Sachin Tendulkar (IND); 2011 - Jonathan Trott (ENG); 2012 - Kumar Sangakkara (SL); 2013 - Michael Clarke (AUS); 2014 - Mitchell Johnson; 2015 - Steve Smith (AUS); 2016 - Ravichandran Ashwin (IND); 2017 - Virat Kohli (IND); 2018 - Virat Kohli; 2019 - Ben Stokes (ENG); 2021 - Shaheen Afridi
The specs
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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
About Karol Nawrocki
• Supports military aid for Ukraine, unlike other eurosceptic leaders, but he will oppose its membership in western alliances.
• A nationalist, his campaign slogan was Poland First. "Let's help others, but let's take care of our own citizens first," he said on social media in April.
• Cultivates tough-guy image, posting videos of himself at shooting ranges and in boxing rings.
• Met Donald Trump at the White House and received his backing.
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BEACH SOCCER WORLD CUP
Group A
Paraguay
Japan
Switzerland
USA
Group B
Uruguay
Mexico
Italy
Tahiti
Group C
Belarus
UAE
Senegal
Russia
Group D
Brazil
Oman
Portugal
Nigeria
THE DETAILS
Solo: A Star Wars Story
Director: Ron Howard
2/5
The five pillars of Islam
F1 2020 calendar
March 15 - Australia, Melbourne; March 22 - Bahrain, Sakhir; April 5 - Vietnam, Hanoi; April 19 - China, Shanghai; May 3 - Netherlands, Zandvoort; May 20 - Spain, Barcelona; May 24 - Monaco, Monaco; June 7 - Azerbaijan, Baku; June 14 - Canada, Montreal; June 28 - France, Le Castellet; July 5 - Austria, Spielberg; July 19 - Great Britain, Silverstone; August 2 - Hungary, Budapest; August 30 - Belgium, Spa; September 6 - Italy, Monza; September 20 - Singapore, Singapore; September 27 - Russia, Sochi; October 11 - Japan, Suzuka; October 25 - United States, Austin; November 1 - Mexico City, Mexico City; November 15 - Brazil, Sao Paulo; November 29 - Abu Dhabi, Abu Dhabi.