The survival skills class at the Bear Grylls Camp in RAK can be enjoyed alone or with the full family. Photo: Bear Grylls Survival Academy
The survival skills class at the Bear Grylls Camp in RAK can be enjoyed alone or with the full family. Photo: Bear Grylls Survival Academy
The survival skills class at the Bear Grylls Camp in RAK can be enjoyed alone or with the full family. Photo: Bear Grylls Survival Academy
The survival skills class at the Bear Grylls Camp in RAK can be enjoyed alone or with the full family. Photo: Bear Grylls Survival Academy

Six gift ideas for adventure lovers, car enthusiasts and eco warriors


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Every family has at least one person who is impossible to buy presents for. Either they already have everything, or maybe they don't want more 'stuff'.

Rather than handing over yet another pair of socks, a sustainable – and fun – gifting option is an exciting experience.

Instead of buying something for the sake of it, gift someone the chance to learn a new skill or try something out of the ordinary to make memories that will last a lifetime. As the saying goes, people will remember how you made them feel, so make your nearest and dearest feel loved and appreciated this festive season with a present that is anything but boring with these six experiential ideas.

Bear Grylls essential survival course

A half-day essential survival course is available from Dh325. Photo: Bear Grylls Camp
A half-day essential survival course is available from Dh325. Photo: Bear Grylls Camp

Ideal for the wild at heart, this intensive four-hour course will teach the basics of how to survive in the harsh terrain of Ras Al Khaimah. Covering essentials such as fire building and how to find food and water, it will take place at the Bear Grylls camp on Jebel Jais in Ras Al Khaimah, itself spectacular enough to get the heart racing.

Costing from Dh325 for children and Dh450 for adults, this is an ideal gift for anyone looking to do something adventurous and also makes for a great family bonding day out.

More information at www.beargryllscamp.ae

Freestyle Divers reef restoration

Buy a gift card that helps fund reef restoration, at Freestyle Divers. AFP
Buy a gift card that helps fund reef restoration, at Freestyle Divers. AFP

With the health of the sea so vital to life on Earth, anyone looking to help out will love this gift idea from Freestyle Divers in Dibba Port. Its REEFrame gift cards help fund the restoration of coral reefs, which in turn provide a precious home to a multitude of species.

Starting at Dh100 and going up to Dh5,000, the card is valid for 12 months and can be redeemed against various products, including training the recipient to become a reef restoration volunteer.

More information is at freestyledivers.me

The Makers Society woodwork classes

The Makers Society will teach newcomers basic woodworking skills. AFP
The Makers Society will teach newcomers basic woodworking skills. AFP

For people who like making things or like learning new skills, why not sign them up to a woodworking class at The Makers Society in Dubai? Specialising in teaching safe woodwork skills to complete beginners, right up to those who want an expert on hand to offer pointers, classes offer participants the chance to make a wooden toolbox and also provide in-depth training on machinery.

Gift cards range from Dh100 to Dh1,000, making this an interesting way to pick up a new skill and gain the confidence to tackle larger projects. This could be the gift that keeps on giving.

More information is at www.makingdubai.com

Dubai Autodrome

Supercars including Ferraris are available to drive at Dubai Autodrome. Chris Whiteoak / The National
Supercars including Ferraris are available to drive at Dubai Autodrome. Chris Whiteoak / The National

Petrol heads will love a gift card from the Dubai Kartdrome which will allow them to drive around the track on a motorised kart at high speed yet safely. The Autodrome is next door, where enthusiasts can drive a high-performance BMW or Ferrari GT.

Gift card prices start at Dh50 for either option, rising to Dh1000, and are all valid for six months. It might be worth bearing in mind that Dh50 might not go far towards a drive in a supercar, but, that aside, this is a unique gift for car lovers and will offer a memorable day out.

More information is at dubaiautodrome.ae

Moonlit kayaking for two in Abu Dhabi

Ithara is offering a kayak by moonlit tour in Abu Dhabi. Anita Denunzio / Unsplash
Ithara is offering a kayak by moonlit tour in Abu Dhabi. Anita Denunzio / Unsplash

Romantics might want to consider gifting a guided tour kayaking through the Abu Dhabi mangroves by moonlight to their significant other this year. This will not only earn major brownie points, but means you get to enjoy the experience too.

Priced at Dh339 for two people, the gift card is available through Ithara and is valid for a full year. It involves joining a kayak tour through the mangroves to discover the mysteries of nature under the moonlight. Single and two-seater kayaks are available, and the two-hour trip offers a fascinating insight into the coastline around the capital.

More information is at www.ithara.ae

The Den Salon pampering

Perfect for those who love getting a makeover, a brow lamination, eyelash tint or a Biotanix Brazilian protein hair treatment will make them feel properly pampered. All offered by The Den Salon, these start at Dh250 for the lash or brow treatment, inclusive of a tint, and go up to Dh950 for a hair treatment.

More information is at www.thedensalondubai.com

Why it pays to compare

A comparison of sending Dh20,000 from the UAE using two different routes at the same time - the first direct from a UAE bank to a bank in Germany, and the second from the same UAE bank via an online platform to Germany - found key differences in cost and speed. The transfers were both initiated on January 30.

Route 1: bank transfer

The UAE bank charged Dh152.25 for the Dh20,000 transfer. On top of that, their exchange rate margin added a difference of around Dh415, compared with the mid-market rate.

Total cost: Dh567.25 - around 2.9 per cent of the total amount

Total received: €4,670.30 

Route 2: online platform

The UAE bank’s charge for sending Dh20,000 to a UK dirham-denominated account was Dh2.10. The exchange rate margin cost was Dh60, plus a Dh12 fee.

Total cost: Dh74.10, around 0.4 per cent of the transaction

Total received: €4,756

The UAE bank transfer was far quicker – around two to three working days, while the online platform took around four to five days, but was considerably cheaper. In the online platform transfer, the funds were also exposed to currency risk during the period it took for them to arrive.

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Winners

Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)

Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)

Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)

Best Young Women’s Player
Vicky López (Barcelona / Spain)

Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)

Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)

Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)

Women’s Coach of the Year
Sarina Wiegman (England)

LIKELY TEAMS

South Africa
Faf du Plessis (captain), Dean Elgar, Aiden Markram, Hashim Amla, AB de Villiers, Quinton de Kock (wkt), Vernon Philander, Keshav Maharaj, Kagiso Rabada, Morne Morkel, Lungi Ngidi.

India (from)
Virat Kohli (captain), Murali Vijay, Lokesh Rahul, Cheteshwar Pujara, Rohit Sharma, Ajinkya Rahane, Hardik Pandya, Dinesh Karthik (wkt), Ravichandran Ashwin, Bhuvneshwar Kumar, Ishant Sharma, Mohammad Shami, Jasprit Bumrah.

Getting there
Flydubai flies direct from Dubai to Tbilisi from Dh1,025 return including taxes

Apple product price list

iPad Pro

11" - $799 (64GB)
12.9" - $999 (64GB)

MacBook Air 

$1,199

Mac Mini

$799

While you're here
Company%C2%A0profile
%3Cp%3ECompany%3A%20Zywa%3Cbr%3EStarted%3A%202021%3Cbr%3EFounders%3A%20Nuha%20Hashem%20and%20Alok%20Kumar%3Cbr%3EBased%3A%20UAE%3Cbr%3EIndustry%3A%20FinTech%3Cbr%3EFunding%20size%3A%20%243m%3Cbr%3ECompany%20valuation%3A%20%2430m%3C%2Fp%3E%0A
BRIEF SCORES

England 228-7, 50 overs
N Sciver 51; J Goswami 3-23

India 219, 48.4 overs
P Raut 86, H Kaur 51; A Shrubsole 6-46

England won by nine runs

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

The End of Loneliness
Benedict Wells
Translated from the German by Charlotte Collins
Sceptre

LIVERPOOL%20TOP%20SCORERS
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Updated: December 11, 2023, 11:01 AM