Make the most of the heat and relax with a yoga package at The Yas Hotel in Abu Dhabi.
Make the most of the heat and relax with a yoga package at The Yas Hotel in Abu Dhabi.
Make the most of the heat and relax with a yoga package at The Yas Hotel in Abu Dhabi.
Make the most of the heat and relax with a yoga package at The Yas Hotel in Abu Dhabi.

M Is All About: Scents, scarves and shades


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Step inside for a great tan

Another week, another new Abu Dhabi beauty salon, this time around the corner from Jones the Grocer in the Al Mamoura Building. So why is this one different? Well, as well as the usual services - nails, grooming, massages - they offer a full menu of Dermalogica skincare treatments and are one of the few salons in the capital to do spray tans. At Dh175 per session, they're around Dh100 cheaper than any rival, and also one of the best we've ever tried. The brand used is the innovative SunFx, an Australian airbrush system using a formula that's 100 per cent chemical-free, delivering a fast, safe, natural-looking tan without that tell-tale "biscuity" scent. There's a shade to suit every skin tone and the tan lasts for seven to 10 days. Who needs the sun?

Bellacure Nails Spa, Muroor Road on 15th Street, 02 658 4100, www.bellacurenails.com

Yoga at Yas

For those staying in the city this summer why not take advantage of the many hotel deals around? At the top of our list is The Yas Hotel Yoga Retreat Package, the ideal way to relax and make the most of the heat. The day starts at sunrise when beginner to advanced yoga students start the session on the hotel's rooftop terrace. Next is a one-hour treatment at the Espa spa, which needs to be booked in advance. The package is for two people and includes a one-night stay in a deluxe room and dinner at any of the hotel's six restaurants. The sessions require at least four people and take place every Sunday and Monday until August 31.

Dh2,260 for two, The Yas Hotel, 02 656 0700, www.theyashotel.com

Throw on some liberty

Nothing says cosy quite like a fluffy throw at the edge of a bed. This one is part of the Liberty London for Zara Home collection, designed for kids. Any one of the collection's bibs, shoes and children's accessories would make a lovely gift for little ones. We loved the fine print so much we wanted to buy the throw for ourselves - too bad it covered only our feet.

Dh69, Zara Home, Marina Mall, 02 681 5560; Dubai Mall, 04 399 9105; and elsewhere

Scent of New York

New York's biggest name in fragrance, Bond No.9, combines its classic floral notes with a hint of the Middle East for the new perfume New York Oud. Even the traditional star-shaped bottle gets an Arabian twist with ornate metal and gold. The perfume is 30 per cent oud with musk, vetiver and rose. Bond No. 9 generally names its scents after New York City boroughs, so the unusual title is certain to tempt collectors.

Dh1,540, Saks Fifth Avenue, BurJuman Centre, 04 501 2700, and Paris Gallery shops nationwide

Step inside for a great tan

Another week, another new Abu Dhabi beauty salon, this time in the building next to Jones The Grocer and the Al Mamoura Building. So why is this one different? Well, as well as the usual services - nails, grooming, massages - it offers a full menu of Dermalogica skincare treatments and is one of the few salons in the capital to do spray tans. At Dh175 per session, they're around Dh100 cheaper than any rival, and also one of the best we've ever tried. The brand used is the innovative SunFx, an Australian airbrush system that uses a formula that's 100 per cent chemical-free, delivering a fast, safe, natural-looking tan without that telltale "biscuity" scent. There's a shade to suit every skin tone and the tan lasts for seven to 10 days. Who needs the sun?

Bellacure Nails Spa, Muroor Road on 15th Street, 02 658 4100, www.bellacurenails.com

Jeepers peepers

Tired of your run- of-the-mill gold-rimmed, crytallised, plastic sunglasses? So are we - that's why we loved this pair at first sight. Don't get us wrong, we know that a round, quirky pair of sunglasses can look a bit OTT, but the key is wearing them well. Steer clear of these bad boys if your face is round - they will only look like two saucers on a big plate. Square or oval-shaped faces are ideal for this style, but make sure you keep your clothing simple to avoid looking too try-hard. The New York-based brand Illesteva is great for a pair of timeless, yet unconventional, sunglasses, which are all handmade in Italy or Germany.

Approximately Dh1,060, check www.matchesfashion.com for availability

All wrapped up

Yes, we know that it's far too hot for scarves in June, but surely walking in from a baking-hot parking garage into an icy mall can't be good for you. Instead of carrying a cardigan around everywhere, try this Jonathan Saunders scarf that can easily fit into your handbag. The pastel-and-black floral print will go well with most colours and gives a great texture to your overall look. It's also on sale at the moment, at half its original price.

Dh900, Boutique 1, The Walk, Jumeirah Beach Residence, 04 425 7888; Mirdif City Centre, 04 284 3777; and elsewhere; www.boutique1.com

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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

Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

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Explainer: Tanween Design Programme

Non-profit arts studio Tashkeel launched this annual initiative with the intention of supporting budding designers in the UAE. This year, three talents were chosen from hundreds of applicants to be a part of the sixth creative development programme. These are architect Abdulla Al Mulla, interior designer Lana El Samman and graphic designer Yara Habib.

The trio have been guided by experts from the industry over the course of nine months, as they developed their own products that merge their unique styles with traditional elements of Emirati design. This includes laboratory sessions, experimental and collaborative practice, investigation of new business models and evaluation.

It is led by British contemporary design project specialist Helen Voce and mentor Kevin Badni, and offers participants access to experts from across the world, including the likes of UK designer Gareth Neal and multidisciplinary designer and entrepreneur, Sheikh Salem Al Qassimi.

The final pieces are being revealed in a worldwide limited-edition release on the first day of Downtown Designs at Dubai Design Week 2019. Tashkeel will be at stand E31 at the exhibition.

Lisa Ball-Lechgar, deputy director of Tashkeel, said: “The diversity and calibre of the applicants this year … is reflective of the dynamic change that the UAE art and design industry is witnessing, with young creators resolute in making their bold design ideas a reality.”

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Five famous companies founded by teens

There are numerous success stories of teen businesses that were created in college dorm rooms and other modest circumstances. Below are some of the most recognisable names in the industry:

  1. Facebook: Mark Zuckerberg and his friends started Facebook when he was a 19-year-old Harvard undergraduate. 
  2. Dell: When Michael Dell was an undergraduate student at Texas University in 1984, he started upgrading computers for profit. He starting working full-time on his business when he was 19. Eventually, his company became the Dell Computer Corporation and then Dell Inc. 
  3. Subway: Fred DeLuca opened the first Subway restaurant when he was 17. In 1965, Mr DeLuca needed extra money for college, so he decided to open his own business. Peter Buck, a family friend, lent him $1,000 and together, they opened Pete’s Super Submarines. A few years later, the company was rebranded and called Subway. 
  4. Mashable: In 2005, Pete Cashmore created Mashable in Scotland when he was a teenager. The site was then a technology blog. Over the next few decades, Mr Cashmore has turned Mashable into a global media company.
  5. Oculus VR: Palmer Luckey founded Oculus VR in June 2012, when he was 19. In August that year, Oculus launched its Kickstarter campaign and raised more than $1 million in three days. Facebook bought Oculus for $2 billion two years later.
Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

The Two Popes

Director: Fernando Meirelles

Stars: Anthony Hopkins, Jonathan Pryce 

Four out of five stars

Charlotte Gainsbourg

Rest

(Because Music)

MOUNTAINHEAD REVIEW

Starring: Ramy Youssef, Steve Carell, Jason Schwartzman

Director: Jesse Armstrong

Rating: 3.5/5

South Africa's T20 squad

Duminy (c), Behardien, Dala, De Villiers, Hendricks, Jonker, Klaasen (wkt), Miller, Morris, Paterson, Phangiso, Phehlukwayo, Shamsi, Smuts.