Israel's Iron Dome: the missile defence system shooting down Gaza rockets


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Follow the latest updates as violence escalates in Israel and Palestine

Israel's much-vaunted Iron Dome missile defence system is intercepting a barrage of rockets fired by Hamas and other Palestinian militants from Gaza as bloody clashes escalate.

It is the cornerstone of Israel's aerial defence set-up, designed to shoot rockets out of the sky.

According to the Israeli military on Tuesday, 200 of the more than 480 rockets that were fired the day before had been intercepted by the system.

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On Wednesday, the military updated the figure to more than 1,000 rockets launched towards Israel, of which 850 landed or were shot down.

Israeli authorities claimed that about 200 rockets fired from the Gaza Strip towards Israeli territory exploded inside the Gaza Strip.

  • Israel's Iron Dome aerial defence system intercepts a rocket launched from the Gaza Strip, controlled by the Palestinian Hamas movement, above the southern Israeli city of Ashkelon. AFP
    Israel's Iron Dome aerial defence system intercepts a rocket launched from the Gaza Strip, controlled by the Palestinian Hamas movement, above the southern Israeli city of Ashkelon. AFP
  • Israel's Iron Dome aerial defence system intercepts a rocket launched from the Gaza Strip, controlled by the Palestinian Hamas movement, above the southern Israeli city of Ashkelon. AFP
    Israel's Iron Dome aerial defence system intercepts a rocket launched from the Gaza Strip, controlled by the Palestinian Hamas movement, above the southern Israeli city of Ashkelon. AFP
  • Israel's Iron Dome anti-missile system fires to intercept rockets launched from the Gaza Strip, as seen from Ashkelon, southern Israel. Reuters
    Israel's Iron Dome anti-missile system fires to intercept rockets launched from the Gaza Strip, as seen from Ashkelon, southern Israel. Reuters
  • Trails of rockets fired by Israel's Iron Dome air defense system are seen in the sky over Ashdod, Israel. EPA
    Trails of rockets fired by Israel's Iron Dome air defense system are seen in the sky over Ashdod, Israel. EPA
  • Smoke trails are seen as Israel's Iron Dome anti-missile system intercepts rockets launched from the Gaza Strip, as seen from Ashkelon. Reuters
    Smoke trails are seen as Israel's Iron Dome anti-missile system intercepts rockets launched from the Gaza Strip, as seen from Ashkelon. Reuters
  • A rocket launched from Gaza city controlled by the Palestinian Hamas movement is intercepted by Israel's Iron Dome aerial defence system. AFP
    A rocket launched from Gaza city controlled by the Palestinian Hamas movement is intercepted by Israel's Iron Dome aerial defence system. AFP
  • Israel's Iron Dome aerial defence system intercepts rockets launched from the Gaza Strip, controlled by the Palestinian Islamist movement Hamas, above the southern Israeli city of Ashkelon. AFP
    Israel's Iron Dome aerial defence system intercepts rockets launched from the Gaza Strip, controlled by the Palestinian Islamist movement Hamas, above the southern Israeli city of Ashkelon. AFP
  • A streak of light is seen as Israel's Iron Dome anti-missile system intercepts rockets launched from the Gaza Strip towards Israel, as seen from Ashkelon. Reuters
    A streak of light is seen as Israel's Iron Dome anti-missile system intercepts rockets launched from the Gaza Strip towards Israel, as seen from Ashkelon. Reuters
  • The Israeli Iron Dome anti-rocket defense system in action against a rocket fired from Gaza Strip, in the city of Ashkelon, Israel. EPA
    The Israeli Iron Dome anti-rocket defense system in action against a rocket fired from Gaza Strip, in the city of Ashkelon, Israel. EPA
  • Israel's Iron Dome aerial defence system is launched to intercept a rocket launched from the Gaza Strip, controlled by the Palestinian Hamas movement, above the southern Israeli city of Ashdod. AFP
    Israel's Iron Dome aerial defence system is launched to intercept a rocket launched from the Gaza Strip, controlled by the Palestinian Hamas movement, above the southern Israeli city of Ashdod. AFP
  • An Iron Dome aerial defence system battery is seen in the foreground as fire rages at Ashkelon's refinery. AFP
    An Iron Dome aerial defence system battery is seen in the foreground as fire rages at Ashkelon's refinery. AFP
  • Israeli soldiers stand next to a Iron Dome aerial defence system set to intercept rockets launched from the Gaza Strip. AFP
    Israeli soldiers stand next to a Iron Dome aerial defence system set to intercept rockets launched from the Gaza Strip. AFP

The Israeli-designed Iron Dome system is meant to protect populated areas and critical assets by neutralising short-range aerial threats.

Each battery has a radar detection and tracking system, a firing control system and three launchers for 20 interceptor missiles. Each has a range of between four and 70 kilometres.

The head of the Israel Missile Defence Organisation, Moshe Patel, said that, as of January, the Iron Dome had intercepted more than 2,400 projectiles during the past decade.

An interceptor missile is meant to fire only if the trajectory of the rocket appears to be headed towards populated or important areas. With each launch reportedly costing almost $50,000, Mr Patel told the Times of Israel that it had "saved hundreds of lives".

The interceptors are fired vertically from the mobile or static Iron Dome sites and hit the incoming projectile, destroying the rocket mid-air. The trails from the winding interceptors and the blast smoke have become a common sight over Israeli cities near the Gaza Strip whenever there are outbreaks of violence.

Israeli military officials say that the system is 90 per cent effective at downing rockets, although analysts question the numbers.

One concern is that while the system may be capable of preventing sporadic salvos even if they number hundreds of rockets, they could be overwhelmed by a sustained massive bombardment.

Hamas in Gaza and Hezbollah on the Lebanese border possess hundreds of thousands of rockets.

The first battery was installed in March 2011 near the southern city of Beersheva – 40 kilometres from the Gaza Strip, and a favourite Hamas target – to combat Soviet-designed Grad rockets fired from the Palestinian territory.

Israel now has 10 such batteries.

Iron Dome was developed by Rafael Advanced Defence Systems, a state-owned arms company in the northern city of Haifa.

But it is also partly funded by the US, which committed $5 billion to its development costs in 2016.

It is one of the strategic pillars of the US-Israeli alliance that has been followed by successive Democratic and Republican administrations.

In August 2019, the US army signed a contract to purchase two Iron Dome batteries to enhance its own short-range missile defence capabilities.

  • Israeli artillery in action as the escalation continues between the Israeli army and Hamas at the Gaza Border. EPA
    Israeli artillery in action as the escalation continues between the Israeli army and Hamas at the Gaza Border. EPA
  • Mourners attend the funeral of Palestinian Rashid Abu Ara, 16, who was killed during clashes with Israeli troops in village of Aqaba near Nablus, north of the West Bank. AFP
    Mourners attend the funeral of Palestinian Rashid Abu Ara, 16, who was killed during clashes with Israeli troops in village of Aqaba near Nablus, north of the West Bank. AFP
  • A heavily damaged house in a residential area in the city of Yehud, in central Israel. AFP
    A heavily damaged house in a residential area in the city of Yehud, in central Israel. AFP
  • Parents of Palestinian man Abdulsalam Al-Ghazali, who was killed amid a flare-up of Israeli-Palestinian violence, react during their son funeral in Gaza City. Reuters
    Parents of Palestinian man Abdulsalam Al-Ghazali, who was killed amid a flare-up of Israeli-Palestinian violence, react during their son funeral in Gaza City. Reuters
  • Residents look at a car that was hit in an Israeli air strike, on the main road in Gaza City. Three people who were in the vehicle died. AP
    Residents look at a car that was hit in an Israeli air strike, on the main road in Gaza City. Three people who were in the vehicle died. AP
  • Palestinians mourn the death of relatives outside a hospital in Beit Lahia following a series of Israeli air strikes on the Hamas-controlled Gaza Strip. AFP
    Palestinians mourn the death of relatives outside a hospital in Beit Lahia following a series of Israeli air strikes on the Hamas-controlled Gaza Strip. AFP
  • Israeli Arabs treat a sheep that was wounded by a rocket fired from the Gaza Strip, where nearby a father and his daughter were killed, in the village of Dahmash near the Israeli city of Lod. AP
    Israeli Arabs treat a sheep that was wounded by a rocket fired from the Gaza Strip, where nearby a father and his daughter were killed, in the village of Dahmash near the Israeli city of Lod. AP
  • An injured man receives treatment at the scene after a rocket launched from the Gaza strip struck in Giv'atayim, Israel. Getty
    An injured man receives treatment at the scene after a rocket launched from the Gaza strip struck in Giv'atayim, Israel. Getty
  • A man looks at the damage in the aftermath of overnight Israeli air strikes on Gaza. EPA
    A man looks at the damage in the aftermath of overnight Israeli air strikes on Gaza. EPA
  • A Jewish man at a burnt-out synagogue after overnight riots between Arab and Jewish residents in Lod, Israel. EPA
    A Jewish man at a burnt-out synagogue after overnight riots between Arab and Jewish residents in Lod, Israel. EPA
  • Relatives of Palestinian Rashid Abu Arra, 16, who was killed during clashes with Israeli troops in the village of Aqqaba near Nablus at the hospital morgue in Tubas in the occupied West Bank. AFP
    Relatives of Palestinian Rashid Abu Arra, 16, who was killed during clashes with Israeli troops in the village of Aqqaba near Nablus at the hospital morgue in Tubas in the occupied West Bank. AFP
  • Rubble from the Hanadi tower after an Israeli air strike on Gaza City. EPA
    Rubble from the Hanadi tower after an Israeli air strike on Gaza City. EPA
  • Israeli security forces pass burnt-out vehicles in Holon near Tel Aviv. AFP
    Israeli security forces pass burnt-out vehicles in Holon near Tel Aviv. AFP
  • A huge crater in Gaza City caused by the Israeli air strikes. AFP
    A huge crater in Gaza City caused by the Israeli air strikes. AFP
  • A broken mannequin near a tower building in Gaza City that was hit by Israeli air strikes during the flare-up of Israeli-Palestinian violence. Reuters
    A broken mannequin near a tower building in Gaza City that was hit by Israeli air strikes during the flare-up of Israeli-Palestinian violence. Reuters
  • Fires at sunrise in Khan Yunish after an Israeli air strike on targets in the southern Gaza strip. AFP
    Fires at sunrise in Khan Yunish after an Israeli air strike on targets in the southern Gaza strip. AFP
  • Palestinian rescuers move an elderly woman from a building in Gaza City after Israeli air strikes in the area. AP Photo
    Palestinian rescuers move an elderly woman from a building in Gaza City after Israeli air strikes in the area. AP Photo
  • Palestinians evacuate after their tower building was hit by Israeli air strikes, in Gaza City. Reuters
    Palestinians evacuate after their tower building was hit by Israeli air strikes, in Gaza City. Reuters
  • The remains of a rocket, destroyed by Israel's Iron Dome aerial defence system, which was fired by the Palestinian Islamist group Hamas from the Gaza strip. AFP
    The remains of a rocket, destroyed by Israel's Iron Dome aerial defence system, which was fired by the Palestinian Islamist group Hamas from the Gaza strip. AFP
  • An Iron Dome aerial defence system battery is seen in the foreground as fire rages at Ashkelon's refinery, which was hit by Hamas rockets the previous day, in the southern Israeli city. AFP
    An Iron Dome aerial defence system battery is seen in the foreground as fire rages at Ashkelon's refinery, which was hit by Hamas rockets the previous day, in the southern Israeli city. AFP
  • Palestinians stand next to the remains of a tower building which was destroyed in Israeli air strikes, in Gaza City. Reuters
    Palestinians stand next to the remains of a tower building which was destroyed in Israeli air strikes, in Gaza City. Reuters
  • A Palestinian man holds an injured girl awaiting medical care at al-Shifa hospital, after an Israeli air strike in Gaza city. AFP
    A Palestinian man holds an injured girl awaiting medical care at al-Shifa hospital, after an Israeli air strike in Gaza city. AFP
  • People take shelter in the basement of a building in the Israeli city of Tel Aviv as alarm sirens wailed after 3:00 a.m. after rockets were launched towards Israel from the Gaza Strip. AFP
    People take shelter in the basement of a building in the Israeli city of Tel Aviv as alarm sirens wailed after 3:00 a.m. after rockets were launched towards Israel from the Gaza Strip. AFP
  • Israeli border police vehicles drive past an extinguished burnt vehicle in Lod near Tel Aviv, after rockets were launched towards Israel from the Gaza Strip controlled by the Palestinian Hamas movement. AFP
    Israeli border police vehicles drive past an extinguished burnt vehicle in Lod near Tel Aviv, after rockets were launched towards Israel from the Gaza Strip controlled by the Palestinian Hamas movement. AFP
  • An Israeli police officer gestures to a Palestinian woman and her daughter, frightened by clashes outside of the Damascus Gate to the Old City of Jerusalem. AP Photo
    An Israeli police officer gestures to a Palestinian woman and her daughter, frightened by clashes outside of the Damascus Gate to the Old City of Jerusalem. AP Photo
  • Israeli firefighters walk by a car with a fallen tree on it after it was hit by a rocket fired from Gaza towards Holon, Israel. Reuters
    Israeli firefighters walk by a car with a fallen tree on it after it was hit by a rocket fired from Gaza towards Holon, Israel. Reuters
  • Palestinians inspect a destroyed Hanadi tower after Israeli airstrike in Gaza City. EPA
    Palestinians inspect a destroyed Hanadi tower after Israeli airstrike in Gaza City. EPA
  • Arab Israelis gesture and wave Palestinian flags during the funeral of Mousa Hassouna in the central Israeli city of Lod near Tel Aviv. Hassouna was killed during clashes with Israeli security following an anti-Israel demonstration over tensions in Jerusalem. AFP
    Arab Israelis gesture and wave Palestinian flags during the funeral of Mousa Hassouna in the central Israeli city of Lod near Tel Aviv. Hassouna was killed during clashes with Israeli security following an anti-Israel demonstration over tensions in Jerusalem. AFP
  • Rescuers rush to help among the rubble in front of Al Sharouk tower, that collapsed after being hit by an Israeli air strike, in Gaza city on Wednesday. AFP
    Rescuers rush to help among the rubble in front of Al Sharouk tower, that collapsed after being hit by an Israeli air strike, in Gaza city on Wednesday. AFP
  • Palestinians view the smouldering remains of Al Sharouk tower, which collapsed after being hit by an Israeli air strike. AFP
    Palestinians view the smouldering remains of Al Sharouk tower, which collapsed after being hit by an Israeli air strike. AFP
  • Smoke and flames rise from Al Sharouk tower, as it collapses after being hit by an Israeli air strike in Gaza City. AFP
    Smoke and flames rise from Al Sharouk tower, as it collapses after being hit by an Israeli air strike in Gaza City. AFP
  • Al Sharouk tower block collapses after being hit by an Israeli air strike. AFP
    Al Sharouk tower block collapses after being hit by an Israeli air strike. AFP
  • A man peers out to survey destroyed buildings in Gaza city, following Israeli air strikes. AFP
    A man peers out to survey destroyed buildings in Gaza city, following Israeli air strikes. AFP
  • A plume of black smoke rises into the air in Khan Yunis, in the southern Gaza Strip, following an Israeli air strike on the area, which is controlled by the militant Hamas movement. AFP
    A plume of black smoke rises into the air in Khan Yunis, in the southern Gaza Strip, following an Israeli air strike on the area, which is controlled by the militant Hamas movement. AFP
  • Parts of a broken mannequin lie scattered near a building that was hit by Israeli air strikes in Gaza city. Reuters
    Parts of a broken mannequin lie scattered near a building that was hit by Israeli air strikes in Gaza city. Reuters
  • A Palestinian woman mourns her son Rasheed Abu Arra, who was killed during confrontations with Israeli forces, at his funeral in the village of Aqaba, near the West Bank town of Tubas. AP Photo
    A Palestinian woman mourns her son Rasheed Abu Arra, who was killed during confrontations with Israeli forces, at his funeral in the village of Aqaba, near the West Bank town of Tubas. AP Photo
  • Women mourn at the funeral of Palestinian Rasheed Abu Arra, who was killed during confrontations with Israeli forces, in the town of Aqaba, near Tubas, in the West Bank. Reuters
    Women mourn at the funeral of Palestinian Rasheed Abu Arra, who was killed during confrontations with Israeli forces, in the town of Aqaba, near Tubas, in the West Bank. Reuters
  • Israel's Iron Dome air defence system intercepts a rocket launched from the Gaza Strip, above the southern Israeli city of Ashdod. AFP
    Israel's Iron Dome air defence system intercepts a rocket launched from the Gaza Strip, above the southern Israeli city of Ashdod. AFP

Israel has other missile defence systems such as the Arrow, to counter ballistic missiles, and David's Sling, for medium-range rocket or missile attacks.

The idea of the three systems is to create a protective bubble around Israel that can defend against short-range rockets, like those from Gaza, longer-range rockets, like those they fear could be fired from Syria, or even longer range threats posed by Iran or others farther away.

Military experts say 13 Iron Dome batteries are needed to be able to defend the whole of Israeli territory, with its tense border with Syria also particularly at risk of attack.

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Sunday's games

All times UAE:

Tottenham Hotspur v Crystal Palace, 4pm

Manchester City v Arsenal, 6.15pm

Everton v Watford, 8.30pm

Chelsea v Manchester United, 8.30pm

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

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The specs

Engine: 3.8-litre, twin-turbo V8

Transmission: eight-speed automatic

Power: 582bhp

Torque: 730Nm

Price: Dh649,000

On sale: now  

What's in the deal?

Agreement aims to boost trade by £25.5bn a year in the long run, compared with a total of £42.6bn in 2024

India will slash levies on medical devices, machinery, cosmetics, soft drinks and lamb.

India will also cut automotive tariffs to 10% under a quota from over 100% currently.

Indian employees in the UK will receive three years exemption from social security payments

India expects 99% of exports to benefit from zero duty, raising opportunities for textiles, marine products, footwear and jewellery

Sustainable Development Goals

1. End poverty in all its forms everywhere

2. End hunger, achieve food security and improved nutrition and promote sustainable agriculture

3. Ensure healthy lives and promote well-being for all at all ages

4. Ensure inclusive and equitable quality education and promote lifelong learning opportunities for all

5. Achieve gender equality and empower all women and girls

6. Ensure availability and sustainable management of water and sanitation for all

7. Ensure access to affordable, reliable, sustainable and modern energy for all

8. Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all

9. Build resilient infrastructure, promote inclusive and sustainable industrialisation and foster innovation

10. Reduce inequality  within and among countries

11. Make cities and human settlements inclusive, safe, resilient and sustainable

12. Ensure sustainable consumption and production patterns

13. Take urgent action to combat climate change and its effects

14. Conserve and sustainably use the oceans, seas and marine resources for sustainable development

15. Protect, restore and promote sustainable use of terrestrial ecosystems, sustainably manage forests, combat desertification, and halt and reverse land degradation and halt biodiversity loss

16. Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels

17. Strengthen the means of implementation and revitalise the global partnership for sustainable development

UAE cricketers abroad

Sid Jhurani is not the first cricketer from the UAE to go to the UK to try his luck.

Rameez Shahzad Played alongside Ben Stokes and Liam Plunkett in Durham while he was studying there. He also played club cricket as an overseas professional, but his time in the UK stunted his UAE career. The batsman went a decade without playing for the national team.

Yodhin Punja The seam bowler was named in the UAE’s extended World Cup squad in 2015 despite being just 15 at the time. He made his senior UAE debut aged 16, and subsequently took up a scholarship at Claremont High School in the south of England.

Timeline

2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

FINAL LEADERBOARD

1. Jordan Spieth (USA) 65 69 65 69 - 12-under-par
2. Matt Kuchar (USA) 65 71 66 69 - 9-under
3. Li Haotong (CHN) 69 73 69 63 - 6-under
T4. Rory McIlroy (NIR) 71 68 69 67 - 5-under
T4. Rafael Cabrera-Bello (ESP) 67 73 67 68 - 5-under
T6. Marc Leishman (AUS) 69 76 66 65 - 4-under
T6. Matthew Southgate (ENG) 72 72 67 65 - 4-under
T6. Brooks Koepka (USA) 65 72 68 71 - 4-under
T6. Branden Grace (RSA) 70 74 62 70 - 4-under
T6. Alexander Noren (SWE)  68 72 69 67 - 4-under

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

Seven tips from Emirates NBD

1. Never respond to e-mails, calls or messages asking for account, card or internet banking details

2. Never store a card PIN (personal identification number) in your mobile or in your wallet

3. Ensure online shopping websites are secure and verified before providing card details

4. Change passwords periodically as a precautionary measure

5. Never share authentication data such as passwords, card PINs and OTPs  (one-time passwords) with third parties

6. Track bank notifications regarding transaction discrepancies

7. Report lost or stolen debit and credit cards immediately

Champions League Last 16

 Red Bull Salzburg (AUT) v Bayern Munich (GER) 

Sporting Lisbon (POR) v Manchester City (ENG) 

Benfica (POR) v Ajax (NED) 

Chelsea (ENG) v Lille (FRA) 

Atletico Madrid (ESP) v Manchester United (ENG) 

Villarreal (ESP) v Juventus (ITA) 

Inter Milan (ITA) v Liverpool (ENG) 

Paris Saint-Germain v Real Madrid (ESP)  

The five stages of early child’s play

From Dubai-based clinical psychologist Daniella Salazar:

1. Solitary Play: This is where Infants and toddlers start to play on their own without seeming to notice the people around them. This is the beginning of play.

2. Onlooker play: This occurs where the toddler enjoys watching other people play. There doesn’t necessarily need to be any effort to begin play. They are learning how to imitate behaviours from others. This type of play may also appear in children who are more shy and introverted.

3. Parallel Play: This generally starts when children begin playing side-by-side without any interaction. Even though they aren’t physically interacting they are paying attention to each other. This is the beginning of the desire to be with other children.

4. Associative Play: At around age four or five, children become more interested in each other than in toys and begin to interact more. In this stage children start asking questions and talking about the different activities they are engaging in. They realise they have similar goals in play such as building a tower or playing with cars.

5. Social Play: In this stage children are starting to socialise more. They begin to share ideas and follow certain rules in a game. They slowly learn the definition of teamwork. They get to engage in basic social skills and interests begin to lead social interactions.

Yahya Al Ghassani's bio

Date of birth: April 18, 1998

Playing position: Winger

Clubs: 2015-2017 – Al Ahli Dubai; March-June 2018 – Paris FC; August – Al Wahda

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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The specs

Engine: 1.5-litre turbo

Power: 181hp

Torque: 230Nm

Transmission: 6-speed automatic

Starting price: Dh79,000

On sale: Now

Reading List

Practitioners of mindful eating recommend the following books to get you started:

Savor: Mindful Eating, Mindful Life by Thich Nhat Hanh and Dr Lilian Cheung

How to Eat by Thich Nhat Hanh

The Mindful Diet by Dr Ruth Wolever

Mindful Eating by Dr Jan Bays

How to Raise a Mindful Eaterby Maryann Jacobsen

MATCH INFO

Manchester City 1 (Gundogan 56')

Shakhtar Donetsk 1 (Solomon 69')

if you go

The flights 

Etihad and Emirates fly direct to Kolkata from Dh1,504 and Dh1,450 return including taxes, respectively. The flight takes four hours 30 minutes outbound and 5 hours 30 minute returning. 

The trains

Numerous trains link Kolkata and Murshidabad but the daily early morning Hazarduari Express (3’ 52”) is the fastest and most convenient; this service also stops in Plassey. The return train departs Murshidabad late afternoon. Though just about feasible as a day trip, staying overnight is recommended.

The hotels

Mursidabad’s hotels are less than modest but Berhampore, 11km south, offers more accommodation and facilities (and the Hazarduari Express also pauses here). Try Hotel The Fame, with an array of rooms from doubles at Rs1,596/Dh90 to a ‘grand presidential suite’ at Rs7,854/Dh443.

UAE central contracts

Full time contracts

Rohan Mustafa, Ahmed Raza, Mohammed Usman, Chirag Suri, Mohammed Boota, Sultan Ahmed, Zahoor Khan, Junaid Siddique, Waheed Ahmed, Zawar Farid

Part time contracts

Aryan Lakra, Ansh Tandon, Karthik Meiyappan, Rahul Bhatia, Alishan Sharafu, CP Rizwaan, Basil Hameed, Matiullah, Fahad Nawaz, Sanchit Sharma

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The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059