• Paul and Tracy Naggear have been grieving since the explosion that tore through the Lebanese capital in 2020 killed their three-year-old daughter. All photos: AFP
    Paul and Tracy Naggear have been grieving since the explosion that tore through the Lebanese capital in 2020 killed their three-year-old daughter. All photos: AFP
  • The August 4 blast, blamed on a fire that ignited tonnes of ammonium nitrate fertiliser haphazardly stored for years at Beirut harbour, was one of the largest non-nuclear detonations ever recorded.
    The August 4 blast, blamed on a fire that ignited tonnes of ammonium nitrate fertiliser haphazardly stored for years at Beirut harbour, was one of the largest non-nuclear detonations ever recorded.
  • Paul and Tracy moved out of Beirut and settled in the mountain town of Beit Mery, 10 kilometres away following the blast. The walls and shelves of their home are adorned with pictures of Alexandra.
    Paul and Tracy moved out of Beirut and settled in the mountain town of Beit Mery, 10 kilometres away following the blast. The walls and shelves of their home are adorned with pictures of Alexandra.
  • After the disaster, Lebanon's ruling elite drew even more public ire by interfering in an investigation that aimed to pinpoint culpability. The lead investigator, Tarek Bitar, has been barred from proceeding by a series of lawsuits filed by political leaders since last year.
    After the disaster, Lebanon's ruling elite drew even more public ire by interfering in an investigation that aimed to pinpoint culpability. The lead investigator, Tarek Bitar, has been barred from proceeding by a series of lawsuits filed by political leaders since last year.
  • Parliament member Melhem Khalaf, a former Beirut bar association head, has tried to fight the official impunity, but both domestic and external factors have hampered investigations.
    Parliament member Melhem Khalaf, a former Beirut bar association head, has tried to fight the official impunity, but both domestic and external factors have hampered investigations.
  • Top: Antoun Al Ahwaji, a victim of the August 4 Beirut port blast, standing on the balcony of his renovated apartment overlooking Beirut’s grain silos on August 2, 2022. Below: A photo taken on August 6, 2020 of him injured two days after the explosion.
    Top: Antoun Al Ahwaji, a victim of the August 4 Beirut port blast, standing on the balcony of his renovated apartment overlooking Beirut’s grain silos on August 2, 2022. Below: A photo taken on August 6, 2020 of him injured two days after the explosion.
  • Top: Leila Gholam posing inside her renovated apartment in Beirut's Gemayzeh neighbourhood on July 29, 2022. Below: a photo taken on August 6, 2020 shows her inspecting her damaged house.
    Top: Leila Gholam posing inside her renovated apartment in Beirut's Gemayzeh neighbourhood on July 29, 2022. Below: a photo taken on August 6, 2020 shows her inspecting her damaged house.
  • Top: Lebanese hairdresser Kamal Khaddaj inside his shop in Beirut's Gemayzeh neighbourhood, two years after the Beirut port explosion. Below: Mr Khaddaj at his destroyed shop after the explosion.
    Top: Lebanese hairdresser Kamal Khaddaj inside his shop in Beirut's Gemayzeh neighbourhood, two years after the Beirut port explosion. Below: Mr Khaddaj at his destroyed shop after the explosion.
  • Top: Pierre Mrad inside his renovated shop in Beirut's Gemayzeh neighbourhood on August 1, 2022. Below: a photo taken on August 12, 2020 shows him injured inside his destroyed shop after the port explosion.
    Top: Pierre Mrad inside his renovated shop in Beirut's Gemayzeh neighbourhood on August 1, 2022. Below: a photo taken on August 12, 2020 shows him injured inside his destroyed shop after the port explosion.

Parents of 2020 Beirut blast victim drive Christmas initiative to help feed Lebanon's poor


Jamie Prentis
  • English
  • Arabic

It’s the third Christmas since the deadly 2020 Beirut Port blast, but the memory of three-year-old Alexandra Naggear — one of the explosion's youngest victims — continues to spread solidarity in Lebanon as the country grapples with a devastating economic crisis.

Now in its third year, Alexandra’s Christmas Initiative has helped raise more than $70,000 and received food donations to help feed those in need during the holiday period.

The initiative has been organised by Paul and Tracy Naggear, Alexandra’s parents. They are two of the most prominent faces in the campaign for justice over the August 4 blast which killed more than 215 people, injured thousands and destroyed large parts of Beirut.

It occurred after a huge stock of ammonium nitrate, left in storage at the port for years, caught fire.

The blast is viewed as a symptom of the country's many systemic problems, including corruption and mismanagement — so far, no senior officials have been held accountable for the blast and a judicial investigation has been stalled for a year.

“It was difficult for us to come back to our apartment in Gemmayze, even back to the neighbourhood, after the blast,” Paul says.

“Tracy’s idea was; let’s do something positive and good that would allow us and the other people in our neighbourhood and in the neighbourhoods affected by the blast to come back.”

Gemmayze, a lively and popular area of East Beirut near to the port, was particularly hard hit by the blast and the impact of August 4, 2020 can still be seen on the neighbourhood today.

“We thought that cooking for others and distributing food during this period of the year — particularly in December after the blast where things were very gloomy still, it was a dark period for Beirut — we thought that it would be good to bring some hope, some joy to the heavily affected areas, and to ask people to cook from their homes and distribute food,” said Paul.

“So, this is where the where the idea started. And of course, for us it was doing good in the name of our daughter.”

Lebanon is struggling with the effects of a financial crisis — that first became apparent in 2019 — that has been described by the World Bank as one of the worst in modern history.

Much of the population has been plunged into poverty, there are widespread shortages in basic essentials including clean water, electricity and medicines, and many have their life savings trapped in the banks amid informal capital controls.

  • Fahed Abu Salah’s film 'Beirut After the Blast' aims to highlight how the healing process for many people is being strained by the lack of accountability. All Photos: MContent
    Fahed Abu Salah’s film 'Beirut After the Blast' aims to highlight how the healing process for many people is being strained by the lack of accountability. All Photos: MContent
  • It features interviews with several people affected by the blast, as well as with activists trying to secure justice for the victims.
    It features interviews with several people affected by the blast, as well as with activists trying to secure justice for the victims.
  • The film also honours the firefighters who died trying to contain the fire that led to the blast.
    The film also honours the firefighters who died trying to contain the fire that led to the blast.
  • The documentary was filmed over the course of 50 days and aims to show the humanitarian issues caused by the blast.
    The documentary was filmed over the course of 50 days and aims to show the humanitarian issues caused by the blast.
  • A shorter director’s cut of the documentary was shown in the metaverse in an event at the Waldorf Astoria Hotel in the DIFC.
    A shorter director’s cut of the documentary was shown in the metaverse in an event at the Waldorf Astoria Hotel in the DIFC.
  • Abu Salah says it was also important for him that the documentary makes it to MContent and the 'cineverse', to encourage other Arab filmmakers to make use of the metaverse as well.
    Abu Salah says it was also important for him that the documentary makes it to MContent and the 'cineverse', to encourage other Arab filmmakers to make use of the metaverse as well.

“Our main motivation this year was to really bring back a sense of solidarity and, and responsibility towards one another,” says Paul.

“You can’t imagine … there is such a great energy around this campaign. There's 450 donors, which is huge.

“There's so many messages that we receive from people, the expats coming back, the Lebanese that are here that want to volunteer, that want to help in any way and are sending us messages: ‘You guys are giving us strength and hope during this time of year. How can we help? How can we contribute?’”

Moving forward, the plan is to better formalise and structure the good work being done by setting up the Alexandra Foundation.

“We want to do more, we don't want to do just food distribution, and gifts and toys for children during the end-of-year period. We want to be able to actually contribute to projects that are not only one off initiatives.

“So, we've set three priorities that our food safety, education and employment — particularly for women.”

And on Friday as part of the initiative from 11am to 3pm in Gemmayze, the Naggear’s have organised a blood donation campaign in collaboration with local NGO Donner Sang Compter — an association which supported both Tracy’s mother in 2014 when she was sick and when Alexandra was in the hospital after the 2020 blast.

Last Christmas’s campaign saw more than 14,000 meals distributed to families in need, 2,500 gifts and toys offered to children, and the mobilisation of more than 100 volunteers who came together to put everything into action.

  • A woman, draped in a black-striped Lebanese flag, looks at the site of the massive explosion at Beirut's port area, during a demonstration to mark one month since the cataclysmic August 4 explosion that killed 191 people, in the Lebanese capital Beirut. AFP
    A woman, draped in a black-striped Lebanese flag, looks at the site of the massive explosion at Beirut's port area, during a demonstration to mark one month since the cataclysmic August 4 explosion that killed 191 people, in the Lebanese capital Beirut. AFP
  • A woman holds a noose as she observes a minute of silence to mark one month since the massive explosion at Beirut's port area. Reuters
    A woman holds a noose as she observes a minute of silence to mark one month since the massive explosion at Beirut's port area. Reuters
  • Families of Beirut port explosion victims carry their pictures during a minute of silence and prayer to mark one month of Beirut port explosion. EPA
    Families of Beirut port explosion victims carry their pictures during a minute of silence and prayer to mark one month of Beirut port explosion. EPA
  • Families of Beirut port explosion victims carry their pictures during a minute of silence and prayer to mark one month of Beirut port explosion. EPA
    Families of Beirut port explosion victims carry their pictures during a minute of silence and prayer to mark one month of Beirut port explosion. EPA
  • Protesters carry torches and hangman noose as they demand the punishment of those responsible for the port explosion during a moment of silence to mark one month of Beirut port explosion. EPA
    Protesters carry torches and hangman noose as they demand the punishment of those responsible for the port explosion during a moment of silence to mark one month of Beirut port explosion. EPA
  • Firefighters hold a flag as they commemorate a month since Beirut's deadly explosion. Getty Images
    Firefighters hold a flag as they commemorate a month since Beirut's deadly explosion. Getty Images
  • Protesters wave a Lebanese flag and hold nooses, which have become symbols of public anger against the Lebanese government, as they commemorate a month since the city's deadly explosion. Getty Images
    Protesters wave a Lebanese flag and hold nooses, which have become symbols of public anger against the Lebanese government, as they commemorate a month since the city's deadly explosion. Getty Images
  • Protesters hold torches and nooses as they commemorate a month since the city's deadly explosion. Getty Images
    Protesters hold torches and nooses as they commemorate a month since the city's deadly explosion. Getty Images
  • Paper lanterns in the shape of a Lebanese flag mark one month since the city's deadly explosion. Getty Images
    Paper lanterns in the shape of a Lebanese flag mark one month since the city's deadly explosion. Getty Images
  • A woman sings on a pile of rubble near paper lanterns arranged in the shape of a Lebanese flag to mark one month since the city's deadly explosion. Getty Images
    A woman sings on a pile of rubble near paper lanterns arranged in the shape of a Lebanese flag to mark one month since the city's deadly explosion. Getty Images
  • Families of Beirut port explosion victims carry their pictures during a minute of silence and prayer to mark one month of Beirut port explosion. EPA
    Families of Beirut port explosion victims carry their pictures during a minute of silence and prayer to mark one month of Beirut port explosion. EPA

Paul recalls the Christmases he has with Alexandra as “very joyful memories”.

“As for any kid, she was super happy. We used to make a big deal out of it.

“Every day for the week before Christmas, we put a small gift for her under the tree. She would be super excited … very joyful moments.”

The theme of the initiative this year is solidarity as the economic crisis tightens its grip on Lebanon and makes life increasingly difficult.

“That's the general idea of solidarity, responsibility. And all of that, for Tracy and I, is doing good in the name of Alexandra.”

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

What are the influencer academy modules?
  1. Mastery of audio-visual content creation. 
  2. Cinematography, shots and movement.
  3. All aspects of post-production.
  4. Emerging technologies and VFX with AI and CGI.
  5. Understanding of marketing objectives and audience engagement.
  6. Tourism industry knowledge.
  7. Professional ethics.
SQUAD

Ali Khaseif, Fahad Al Dhanhani, Adel Al Hosani, Mohammed Al Shamsi, Bandar Al Ahbabi, Mohammed Barghash, Salem Rashid, Khalifa Al Hammadi, Shaheen Abdulrahman, Hassan Al Mahrami, Walid Abbas, Mahmoud Khamis, Yousef Jaber, Saeed Ahmed, Majed Sorour, Majed Hassan, Ali Salmeen, Abdullah Ramadan, Khalil Al Hammadi, Fabio De Lima, Khalfan Mubarak, Tahnoun Al Zaabi, Ali Saleh, Caio Canedo, Muhammed Jumah, Ali Mabkhout, Sebastian Tagliabue, Zayed Al Ameri

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative 

Top New Zealand cop on policing the virtual world

New Zealand police began closer scrutiny of social media and online communities after the attacks on two mosques in March, the country's top officer said.

The killing of 51 people in Christchurch and wounding of more than 40 others shocked the world. Brenton Tarrant, a suspected white supremacist, was accused of the killings. His trial is ongoing and he denies the charges.

Mike Bush, commissioner of New Zealand Police, said officers looked closely at how they monitored social media in the wake of the tragedy to see if lessons could be learned.

“We decided that it was fit for purpose but we need to deepen it in terms of community relationships, extending them not only with the traditional community but the virtual one as well," he told The National.

"We want to get ahead of attacks like we suffered in New Zealand so we have to challenge ourselves to be better."

WHEN TO GO:

September to November or March to May; this is when visitors are most likely to see what they’ve come for.

WHERE TO STAY:

Meghauli Serai, A Taj Safari - Chitwan National Park resort (tajhotels.com) is a one-hour drive from Bharatpur Airport with stays costing from Dh1,396 per night, including taxes and breakfast. Return airport transfers cost from Dh661.

HOW TO GET THERE:

Etihad Airways regularly flies from Abu Dhabi to Kathmandu from around Dh1,500 per person return, including taxes. Buddha Air (buddhaair.com) and Yeti Airlines (yetiairlines.com) fly from Kathmandu to Bharatpur several times a day from about Dh660 return and the flight takes just 20 minutes. Driving is possible but the roads are hilly which means it will take you five or six hours to travel 148 kilometres.

Spec%20sheet
%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%204.7%22%20Retina%20HD%2C%201334%20x%20750%2C%20625%20nits%2C%201400%3A1%2C%20True%20Tone%2C%20P3%3Cbr%3E%3Cstrong%3EChip%3A%3C%2Fstrong%3E%20Apple%20A15%20Bionic%2C%206-core%20CPU%2C%204-core%20GPU%2C%2016-core%20Neural%20Engine%3Cbr%3E%3Cstrong%3ECamera%3A%3C%2Fstrong%3E%2012MP%2C%20f%2F1.8%2C%205x%20digital%20zoom%2C%20Smart%20HDR%2C%20Deep%20Fusion%3Cbr%3E%3Cstrong%3EVideo%3A%3C%2Fstrong%3E%204K%2B%40%2024%2F30%2F60fps%2C%20full%20HD%2B%40%2030%2F60fps%2C%20HD%2B%40%2030%20fps%3Cstrong%3E%3Cbr%3EFront%20camera%3A%20%3C%2Fstrong%3E7MP%2C%20f%2F2.2%2C%20Smart%20HDR%2C%20Deep%20Fusion%3B%20HD%20video%2B%40%2030fps%3Cbr%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%20Up%20to%2015%20hours%20video%2C%2050%20hours%20audio%3B%2050%25%20fast%20charge%20in%2030%20minutes%20with%2020W%20charger%3B%20wireless%20charging%3Cbr%3E%3Cstrong%3EBiometrics%3A%3C%2Fstrong%3E%20Touch%20ID%3Cbr%3E%3Cstrong%3EDurability%3A%3C%2Fstrong%3E%20IP67%2C%20dust%2C%20water%20resistant%20up%20to%201m%20for%2030%20minutes%3Cbr%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh1%2C849%3C%2Fp%3E%0A
Dubai World Cup prize money

Group 1 (Purebred Arabian) 2000m Dubai Kahayla Classic - $750,000
Group 2 1,600m(Dirt) Godolphin Mile - $750,000
Group 2 3,200m (Turf) Dubai Gold Cup – $750,000
Group 1 1,200m (Turf) Al Quoz Sprint – $1,000,000
Group 2 1,900m(Dirt) UAE Derby – $750,000
Group 1 1,200m (Dirt) Dubai Golden Shaheen – $1,500,000
Group 1 1,800m (Turf) Dubai Turf –  $4,000,000
Group 1 2,410m (Turf) Dubai Sheema Classic – $5,000,000
Group 1 2,000m (Dirt) Dubai World Cup– $12,000,000

Simran

Director Hansal Mehta

Stars: Kangana Ranaut, Soham Shah, Esha Tiwari Pandey

Three stars

COMPANY PROFILE

Company: Bidzi

● Started: 2024

● Founders: Akshay Dosaj and Asif Rashid

● Based: Dubai, UAE

● Industry: M&A

● Funding size: Bootstrapped

● No of employees: Nine

The specs: 2018 BMW R nineT Scrambler

Price, base / as tested Dh57,000

Engine 1,170cc air/oil-cooled flat twin four-stroke engine

Transmission Six-speed gearbox

Power 110hp) @ 7,750rpm

Torque 116Nm @ 6,000rpm

Fuel economy, combined 5.3L / 100km

Updated: December 22, 2022, 1:59 AM