Supporters of the Iran-backed group Hezbollah and the Amal movement, a Shia political party, gathered outside Beirut’s Palace of Justice on Thursday to protest against an arrest warrant issued by the judge leading the investigation into the Beirut port blast.
Before the protest could begin, they were fired upon by unknown snipers, according to Lebanon’s Interior Minister Bassam Mawlawi. In the ensuing armed clashes in Beirut, at least six people were killed and dozens injured.
The investigation into the explosion at Beirut port, which killed more than 200 people, is a political minefield, with Lebanon’s various political parties venting fury any time the finger of blame appeared to be twitching towards them. They are protecting political and financial interests built up over decades, and all want to avoid taking the blame for the national tragedy.
In their desperation to avoid being held to account over the blast, they have tried everything from threatening those leading the probe to hiding behind immunities offered by their memberships of parliament and the country’s powerful unions.
Why has fighting broken out in Beirut?
Political pressure led to the previous judge, Fadi Sawan, being removed from the investigation after he indicted two former ministers. He was replaced by Tarek Bitar.
In recent weeks, Mr Bitar has been battling to avoid the same fate as his predecessor after issuing arrest warrants and indictments against several high-profile politicians.
Yet it is one, in particular, that appears to have sparked Thursday’s clashes in Beirut. Mr Bitar first summoned Ali Hassan Khalil for questioning in late September, along with two others.
The former finance minister, Ali Hassan Khalil, is a close ally of Amal leader and speaker of parliament Nabih Berri, and has been described as the group’s “number two”.
A Human Rights Watch investigation found that Mr Khalil was aware of the deadly nature of thousands of tonnes of ammonium nitrate, which would later catch fire and explode, devastating the city.
Mr Khalil has previously been sanctioned by the US government for providing material support to Hezbollah.
Mr Bitar, has so far remained steadfast in the face of threats from Amal and Hezbollah, faced perhaps his greatest public criticism this week, when Hezbollah chief Hassan Nasrallah publicly rebuked him in a televised address, accusing him of “politicising” the investigation.
Why are there so many guns in Lebanon?
Lebanon’s parties fought a brutal civil war between 1975 and 1990. The country was armed to the teeth, and anyone who could stand owned a weapon. The war was eventually bought to an end by the Taif agreement, or National Reconciliation Accord, signed in Saudi Arabia in 1989.
The Taif agreement also paved the way for the demobilisation of the country’s militias by offering a pathway to political representation in exchange for them standing down their armies. Yet the agreement essentially allowed Hezbollah to keep its weapons, on the grounds that the group was waging a campaign of national resistance against Israeli troops who occupied the country’s south until 2000.
Yet even after the Israeli withdrawal, Hezbollah held on to its weapons, maintaining a military force that is widely seen as stronger than the Lebanese Army, and that has been sent in recent years to fight in Syria in support of the regime of Bashar Al Assad.
Though Amal officially disarmed after Taif, like many of Lebanon’s other parties, it is believed to have secretly kept hold of some weapons.
What is the difference between Amal and Hezbollah?
Amal and Hezbollah are the country’s two dominant Shia political forces, though the two used to be one.
Hezbollah was formed by a splinter from the then-dominant Amal movement during the country’s civil war.
After the split, the two groups fought a bloody inter-Shia civil war that became known as the War of the Brothers.
Now there exists an uneasy coexistence between the two. Some days they are allies, other days they are rivals.
Today, and throughout the probe, they have been firmly on the same side, fighting the snipers. They accuse the Lebanese Forces, a rival Christian party which is vehemently anti-Hezbollah, of launching the attack.
Where is the fighting happening?
The clashes have reignited fighting along some of Beirut’s old front lines from the civil war.
The Tayouneh neighbourhood, where Amal fighters were filmed firing RPGs and assault rifles, is a Shia neighbourhood separated from the Christian area of Badaro and Achrafieh by Sami el Solh Road. The division closely traces the green line, which divided Christian east Beirut from the largely Muslim west Beirut during the civil war.
KILLING OF QASSEM SULEIMANI
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Vaccine Progress in the Middle East
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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.
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 specs: Aston Martin DB11 V8 vs Ferrari GTC4Lusso T
Price, base: Dh840,000; Dh120,000
Engine: 4.0L V8 twin-turbo; 3.9L V8 turbo
Transmission: Eight-speed automatic; seven-speed automatic
Power: 509hp @ 6,000rpm; 601hp @ 7,500rpm
Torque: 695Nm @ 2,000rpm; 760Nm @ 3,000rpm
Fuel economy, combined: 9.9L / 100km; 11.6L / 100km
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What can you do?
Document everything immediately; including dates, times, locations and witnesses
Seek professional advice from a legal expert
You can report an incident to HR or an immediate supervisor
You can use the Ministry of Human Resources and Emiratisation’s dedicated hotline
In criminal cases, you can contact the police for additional support
At a glance
Global events: Much of the UK’s economic woes were blamed on “increased global uncertainty”, which can be interpreted as the economic impact of the Ukraine war and the uncertainty over Donald Trump’s tariffs.
Growth forecasts: Cut for 2025 from 2 per cent to 1 per cent. The OBR watchdog also estimated inflation will average 3.2 per cent this year
Welfare: Universal credit health element cut by 50 per cent and frozen for new claimants, building on cuts to the disability and incapacity bill set out earlier this month
Spending cuts: Overall day-to day-spending across government cut by £6.1bn in 2029-30
Tax evasion: Steps to crack down on tax evasion to raise “£6.5bn per year” for the public purse
Defence: New high-tech weaponry, upgrading HM Naval Base in Portsmouth
Housing: Housebuilding to reach its highest in 40 years, with planning reforms helping generate an extra £3.4bn for public finances