Live updates: Follow the latest news on Israel-Gaza
As my family and I huddled together, our mattresses side by side, as we have done every night since we moved to my brother’s house in western Gaza, there was an explosion.
The flash made everything extremely bright, before it became pitch black again.
There was dust everywhere and the acrid smell of chemicals sent us all coughing and gasping for breath. A few seconds later, there was another blast.
I threw myself over my two kids as they slept soundly, as if to shield them with my body, as if that would have helped at all.
This was what I’ve been trying to prepare myself for – either living together, or dying together.
We thought we would be safe in this neighbourhood, with schools, the Swedish clinic and a hospital near by. We trained ourselves to stay clear of the windows, but my brother was not so lucky. He could not move quickly enough to avoid the glass that shattered around him during the explosion.
Somehow, my three-year-old son Qais and his younger brother Omar slept through the commotion. I was relieved, because I have been unable to answer some of Qais’s questions about what is going on and was in no shape to explain what had just happened.
He has been afraid of going anywhere by himself. He always needs his mother by his side. And he keeps asking me what the loud noises are, where they are coming from, when we are going back home and where his dad has been.
My husband, who is also a journalist, has been in Khan Younis, southern Gaza, covering the war.
Every day, I question my decision to remain where I am, instead of joining him in the south, where Israel told us to go. I feel responsible for the consequences. But it did not feel any safer there.
It was hours before we found out exactly where the explosions were. Thankfully, it was only an empty building – but still, at least 40 people got injured.
I got nervous. Will we be next?
We have heard about strikes being carried out on residential buildings without warnings, or calls to those inside to evacuate.
I kept replaying the moment in my head. Did I do the right thing? Will I have time, next time, to carry my kids to safety? What if there is an explosion while I’m away covering a story?
Every time I leave the house on assignment, I am conflicted.
I go out to face a reality I refuse to believe. I see bodies being brought in by the lorry-load. My beautiful Gaza, reduced to rubble.
Women and the elderly queue for hours to receive a few pieces of bread, and fathers search for their children by hand under massive stones.
We know many people who have been killed. We have heard about their deaths, and some day someone might hear about ours.
Is it only a matter of time?
Will I continue to cover the news, or will I become it?
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
MATCH INFO
Schalke 0
Werder Bremen 1 (Bittencourt 32')
Man of the match Leonardo Bittencourt (Werder Bremen)
more from Janine di Giovanni
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
England squad
Moeen Ali, James Anderson, Jofra Archer, Jonny Bairstow, Dominic Bess, James Bracey, Stuart Broad, Rory Burns, Jos Buttler, Zak Crawley, Sam Curran, Joe Denly, Ben Foakes, Lewis Gregory, Keaton Jennings, Dan Lawrence, Jack Leach, Saqib Mahmood, Craig Overton, Jamie Overton, Matthew Parkinson, Ollie Pope, Ollie Robinson, Joe Root, Dom Sibley, Ben Stokes, Olly Stone, Amar Virdi, Chris Woakes, Mark Wood
Ovo's tips to find extra heat
- Open your curtains when it’s sunny
- Keep your oven open after cooking
- Have a cuddle with pets and loved ones to help stay cosy
- Eat ginger but avoid chilli as it makes you sweat
- Put on extra layers
- Do a few star jumps
- Avoid alcohol
