Live updates: Follow the latest news on Israel-Gaza
Scotland's First Minister Humza Yousaf on Friday shared a video by his mother-in-law from Gaza which she said would be her last, as Israel issued a deadline to evacuate more than one million people from the northern half of the Palestinian enclave.
The former nurse is trapped in Gaza after travelling from her home in Dundee last week with her husband, Maged, to visit family there.
They are in Deir al-Balah, which is not included in the evacuation order.
She previously shared a video with a tearful appeal urging “the world to help Palestinians”.
"This will be my last video", Elizabeth El-Nakla said in the recording shared by Mr Yousaf on X, formerly known as Twitter.
“Everybody from Gaza is moving towards where we are.
"One million people - no food, no water, and still they are bombing them as they leave. Where are we going to put them?" Ms El-Nakla said.
"But my [first] thought is, all these people in the hospital cannot be evacuated.
"Where's humanity? Where's people's hearts in the world to let this happen in this day and age," she said, unable to hold back tears.
"May God help us. Goodbye."
The couple are living with Mr El-Nakla’s 93-year-old mother, who is unwell, their son Mohammed, his wife Duas and four children, one of whom is two months old.
Yousaf was thanked by the Scotland Jewish Council for his appearance at their service in solidarity for Israel in Glasgow on Wednesday, where he was pictured hugging the mother and family of Glasgow-born Bernard Cowan, who was killed in Hamas' attack.
"I stand in solidarity with Scotland's Jewish community, who have lost members of their community in the senseless and horrific attacks we witnessed last Saturday in Southern Israel," he told members of the Jewish community.
The United Nations said it had been informed of Israel's evacuation order shortly before midnight Thursday, six days after hundreds of Hamas gunmen broke through the militarised barrier around the overcrowded Gaza Strip by land, sea and air, killing more than 1,300 people in Israel.
But Israel's military did not confirm the UN report that it had set a 24-hour deadline, admitting on Friday that it would take time for Palestinians to follow its orders to evacuate northern Gaza.
The UN said the mass relocation, affecting 1.1 million, or about half the entire population of the Gaza Strip, to the territory's south was impossible and urgently appealed for the order to be rescinded.
Areas destroyed in Gaza - in pictures
Israel declared war on Hamas on Sunday in response to the militant group's weekend attack and has since fired thousands of munitions at targets in Gaza, flattening entire neighbourhoods and sending residents fleeing for safety.
UN humanitarian agency OCHA, citing Palestinian authorities, said more than 2,500 homes have been destroyed or made uninhabitable by the bombing.
Israel's Defence Minister Yoav Gallant on Monday ordered a "complete siege" of Gaza, meaning "no electricity, no food, no water, no gas".
The UN criticised that as a possible breach of international law.
On Friday Israel amassed tanks for an expected ground assault in response to last weekend’s attack by the militant group Hamas.
Hamas, which controls the strip, told residents to stay put, and vowed to fight to the last drop of blood. By Friday afternoon there was no sign of any mass movement of people as Israel prepared its onslaught.
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MATCH INFO
Uefa Champions League semi-final, first leg
Bayern Munich v Real Madrid
When: April 25, 10.45pm kick-off (UAE)
Where: Allianz Arena, Munich
Live: BeIN Sports HD
Second leg: May 1, Santiago Bernabeu, Madrid
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 End of Loneliness
Benedict Wells
Translated from the German by Charlotte Collins
Sceptre
Tamkeen's offering
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- Option 2: 50% across three years
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Syria squad
Goalkeepers: Ibrahim Alma, Mahmoud Al Youssef, Ahmad Madania.
Defenders: Ahmad Al Salih, Moayad Ajan, Jehad Al Baour, Omar Midani, Amro Jenyat, Hussein Jwayed, Nadim Sabagh, Abdul Malek Anezan.
Midfielders: Mahmoud Al Mawas, Mohammed Osman, Osama Omari, Tamer Haj Mohamad, Ahmad Ashkar, Youssef Kalfa, Zaher Midani, Khaled Al Mobayed, Fahd Youssef.
Forwards: Omar Khribin, Omar Al Somah, Mardik Mardikian.
