Live updates: Follow the latest news on Israel-Gaza
Israel's claims that Hamas has weapons stored in Al Shifa hospital are false, the director of the facility said on Thursday.
Israel has repeatedly claimed that Hamas was using the hospital as a base and said it had entered the facility to combat militants and search for hostages taken to Gaza after Hamas attacked Israeli settlements on October 7.
But the hospital's director general Muhammad Abu Salmiya denied gunmen were sheltering in the facility.
"There was no resistance from anyone at the hospital when the Israel occupying forces were closing in, so where are the gunmen that they claim?" Mr Abu Salmiya said.
"Snipers are still around the hospital and no one can move out or from building to building and we have lost communication with our colleagues," he said.
Israeli forces have damaged the main water supply to the hospital, he said, adding that Al Shifa complex remains under siege.
On Thursday, Gaza's Health Ministry said Israeli troops were holding medical staff and other civilians as human shields at the hospital.
Officials also said Israeli tanks bombarded the coronary care unit and patient wards during the raid on the hospital, Gaza's largest, on Wednesday.
Thousands of displaced people have been sheltering in the Gaza city hospital.
Soldiers remain “holed up inside the lower underground floors of the Shifa Medical Complex and are taking medical personnel and displaced people as human shields”, the ministry said on Thursday.
The Israeli military has not yet responded to the allegations.
Hamas and hospital and health officials deny that militants were in the hospital.
The ministry said: “How can there be a command and control centre in the Al Shifa complex when it is monitored by reconnaissance aircraft around the clock?”
On Wednesday, the ministry said that at least 30 people were killed while trying to flee the Israeli raid on the hospital.
Soldiers also arrested “the only electrical generator mechanic technician and the only oxygen station technician present in the complex”, the ministry said.
The Israeli military said it was conducting a targeted operation against Hamas militants in the hospital and denied targeting civilians.
Israel said it provided medical supplies, baby food and incubators to the hospital before the raid, and gave staff a 30-minute warning before the military operation began.
On Wednesday, Israel's military posted video of the raid.
“Tonight, we conducted a targeted operation into Al Shifa hospital. We continue to move forward,” Maj Gen Yaron Finkelman, head of Israeli military operations in Gaza, said in a social media post.
Israeli troops said they found weapons hidden behind MRI scanners.
A video showed about a dozen AK-47 automatic rifles, ammunition, grenades, protective vests and other equipment troops said were used by Hamas.
The equipment on display was enough weaponry to equip a squad of about 10 men.
However, no tunnels or command centres were reported.
A security expert described the results of Israel's search for a Hamas base at Al Shifa as “not very impressive”.
Israeli writer and journalist Yossi Melman, who has worked as an intelligence and strategic affairs correspondent, questioned whether the raid had been worthwhile.
Writing on X, Mr Melman said: “Was it worth the expectation and the damage to [Israel's] international image?”
The military operation followed days of Israeli forces besieging Al Shifa.
The hospital has suffered days without electricity, water and medical supplies during the Israeli siege. At least 15 patients – including six babies – died in recent days, hospital officials said.
Before Israeli forces raided Al Shifa, UN agencies estimated that 2,300 patients, staff and displaced civilians were sheltering there.
Health officials said staff and patients were terrified when Israeli troops moved through the buildings on Wednesday.
Palestinians and rights groups say Israel has recklessly endangered civilians as it seeks to eradicate Hamas.
Killing of Qassem Suleimani
Killing of Qassem Suleimani
The Buckingham Murders
Starring: Kareena Kapoor Khan, Ash Tandon, Prabhleen Sandhu
Director: Hansal Mehta
Rating: 4 / 5
AI traffic lights to ease congestion at seven points to Sheikh Zayed bin Sultan Street
The seven points are:
Shakhbout bin Sultan Street
Dhafeer Street
Hadbat Al Ghubainah Street (outbound)
Salama bint Butti Street
Al Dhafra Street
Rabdan Street
Umm Yifina Street exit (inbound)
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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
Two-step truce
The UN-brokered ceasefire deal for Hodeidah will be implemented in two stages, with the first to be completed before the New Year begins, according to the Arab Coalition supporting the Yemeni government.
By midnight on December 31, the Houthi rebels will have to withdraw from the ports of Hodeidah, Ras Issa and Al Saqef, coalition officials told The National.
The second stage will be the complete withdrawal of all pro-government forces and rebels from Hodeidah city, to be completed by midnight on January 7.
The process is to be overseen by a Redeployment Co-ordination Committee (RCC) comprising UN monitors and representatives of the government and the rebels.
The agreement also calls the deployment of UN-supervised neutral forces in the city and the establishment of humanitarian corridors to ensure distribution of aid across the country.
Read more from Kareem Shaheen
What are the influencer academy modules?
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Fixtures
Wednesday
4.15pm: Japan v Spain (Group A)
5.30pm: UAE v Italy (Group A)
6.45pm: Russia v Mexico (Group B)
8pm: Iran v Egypt (Group B)
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
Leaderboard
15 under: Paul Casey (ENG)
-14: Robert MacIntyre (SCO)
-13 Brandon Stone (SA)
-10 Laurie Canter (ENG) , Sergio Garcia (ESP)
-9 Kalle Samooja (FIN)
-8 Thomas Detry (BEL), Justin Harding (SA), Justin Rose (ENG)