Sheikh Hamdan posts Instagram throwback to his time stalking puffins on a remote Scottish Island

Travel might be off for everyone at the moment, but that does not mean we cannot relive some of our favourite memories during self-isolation.

And that is what Sheikh Hamdan bin Mohammed, Crown Prince of Dubai, did through his Instagram stories. He posted a series of pictures from his recent visit to the Isle of May, off the east coast of Scotland.

Sporting a blue fleece and beanie hat, Sheikh Hamdan's story showed him overladen with Canon cameras and lenses aboard a boat, heading out towards the Isle's towering cliffs.

The pictures were also featured on the Group Fazza Instagram account, accompanied by the words: “Life will move on, to make happy and new memories more and more beautiful than the past.”

A rare moment of nature captured by Sheikh Hamdan on a trip to Scotland's Isle of May. Courtesy Instagram / @faz3

The Isle of May is a preserved nature reserve known for its incredible bird life. Every summer, its scaling cliffs come alive with noisy nesting seabirds and brightly coloured puffins.

An expert photographer himself, Sheikh Hamdan has included some amazing images of seabirds. There is a superbly timed shot of a puffin with a mouth full of fish, and an adorable snap of a mother seabird and her newborn chick.

Sheikh Hamdan tucks into a pre-packed sandwich on his trip to the Isle of May. Courtesy Instagram / faz3

The post also includes some candid captures showing the Dubai crown prince tucking into a pre-packed sandwich and playing with a soft toy puffin in the local gift shop.

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Sheikh Hamdan congratulates Jetman team for dizzying Dubai Marina flight

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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

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Sheikh Hamdan posts Instagram throwback to his time stalking puffins on a remote Scottish Island

The Dubai Crown Prince reminded people that life will move on in order for us to create new memories

Ten tax points to be aware of in 2026

Timeline

COMPANY%20PROFILE

The view from The National

The specs

How to watch Ireland v Pakistan in UAE

Our legal consultant

SPECS

On Women's Day

While you're here

The specs

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The rules on fostering in the UAE