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Lior Shelef lights cigarette after cigarette in the smoking room of a new five-star hotel in the north of Israel. Despite the peaceful, luxury surroundings, he and his family are going through a personal catastrophe.
Mr Shelef’s wife and children were among the roughly 120,000 Israelis evacuated by the government after October 7 from areas surrounding the Gaza Strip and the northern border with Lebanon and Syria.
Their fate is fast becoming one of the most pressing political issues in Israel. Housing them in hotels across the country is a massive financial burden on the state, takes a huge psychological toll on the evacuees and, in the eyes of many citizens, is an unacceptable humiliation at the hands of Israel’s enemies, who in the course of a day emptied large swathes of a country that was supposed to be a safe haven for Jews.
In the south, there are expectations that people are on the cusp of returning, as Israel continues to damage Hamas’s capabilities in Gaza.
There is no such expectation for people in the north, where Israel and Hezbollah – a militant group far more capable than Hamas and in possession of about 150,000 rockets and missiles – trade increasingly aggressive fire, adding to fears a catastrophic war is on the horizon.
An alert pops up on Mr Shelef's phone showing another rocket attack on Snir, the kibbutz close to the occupied Golan Heights in northern Israel where his family has lived for decades.
Mr Shelef, an army reservist, keeps a particularly close eye on the situation because he is part of a small security force made up of residents who have stayed to guard Snir in case of a major escalation.
It is a dangerous responsibility – Mr Shelef’s friend was killed by Hezbollah anti-tank missiles in a neighbouring village in January – but he is happy to do it.
“I get to see the kids whenever I can,” he says. "It’s not on a weekly basis, if everything is sort of OK then maybe once every two weeks or so.
“I love my country and I love my army. I can admit that most reservists are excited when they put their uniform on again.”
But as the months drag on, he cannot help but think the situation is unsustainable.
The security team on his kibbutz, whose income relies heavily on agriculture, is struggling to harvest as fast as usual.
The kibbutz faces a far worse existential threat because of the evacuation.
“We built a new neighbourhood in our kibbutz about a year ago, for 23 new families who only recently came to the community,” Mr Shelef says.
“Now most of them don’t want to come back. They want to sell their homes.
“The whole idea of the kibbutz movement is to build new settlements on the borderline to grow Israel. Now it will be harder to do that, [which is] exactly what Hezbollah wants. [Hezbollah leader Hassan Nasrallah] now has a buffer zone inside Israel."
“Even keeping the soldiers in shape for that long is hard,” Mr Shelef adds.
“We’ve had to build a training schedule. I gained about 7 or 8 kilos since the beginning. You eat horribly during war.”
Most of all, Mr Shelef misses his family, who recently moved further north to be closer to him, after a two-and-a-half month stint in a hotel in Nazareth.
“On one level it was nice for the kids being in a five-star hotel with knafeh for breakfast,” he says.
“But it still wasn’t home, which eventually drove them nuts. They would start screaming at breakfast that they wanted to go home. It was really hard.
“It’s a little bit better since we came here. On the downside, we are close to the border so there are more rocket alarms.”
The growing urgency of the evacuee issue has led to an intense and at times bitter debate within Israel about how to restore safety in country’s peripheral areas.
“I think most Israelis want to hit Hezbollah hard,” Mr Shelef says.
He is familiar with war. He is a reservist in an elite unit and has fought in operations and conflicts across the region, including in Lebanon.
Nonetheless, he desperately wants a diplomatic solution, fearing a war would be a “catastrophe” for both sides.
Former intelligence official Sarit Zehavi thinks a great deal about what such an arrangement would involve.
She runs a think tank dedicated to security in the north and lives in the area with a young family.
“Hezbollah is no longer focusing only on military targets,” she says. "Maybe that was true at the beginning but now we are gradually seeing more and more accurate targeting of civilians.
“A diplomatic arrangement is definitely an option but can we get one in which we’re not fooling ourselves?
“After all, we had one before that Hezbollah violated from day one,” she says, referring to UN Resolution 1701, which was intended to restore peace in the region after the 2006 Lebanon War.
There is widespread feeling within Israel that Unifil, the military coalition charged with keeping peace at the border, has failed in its mission.
Ms Zehavi says there are four conditions Israel needs to arrive at an acceptable deal: disarmament of Hezbollah in southern Lebanon; a proper means of enforcing an agreement; a strict deadline for its implementation, after which Israel can take military action; and Hezbollah relinquishing its claim on the contested areas of Sheeba Farms and the town of Ghajar.
She acknowledges these conditions are unlikely to be accepted by Hezbollah, which has sought to maintain pressure on Israel as long as it continues its offensive in Gaza. The group has repeatedly said it is not afraid of a large-scale war, while maintaining proportionate responses to increasingly escalatory Israeli strikes.
Lebanon also considers the Sheeba Farms to be illegally occupied by Israel.
"I don’t think we’ll get a diplomatic solution,” she says. “I’m just listing what the Israeli requirements should be. I admit that Hezbollah probably won’t agree to these principles.”
Ms Zehavi is uncompromising on the need to deal with the problem of Hezbollah, even if it means a devastating war.
“After October 7, I don’t sleep,” she says. "I have a little girl and am not willing to live next to this monster any more.”
Specs
Engine: 51.5kW electric motor
Range: 400km
Power: 134bhp
Torque: 175Nm
Price: From Dh98,800
Available: Now
Trump v Khan
2016: Feud begins after Khan criticised Trump’s proposed Muslim travel ban to US
2017: Trump criticises Khan’s ‘no reason to be alarmed’ response to London Bridge terror attacks
2019: Trump calls Khan a “stone cold loser” before first state visit
2019: Trump tweets about “Khan’s Londonistan”, calling him “a national disgrace”
2022: Khan’s office attributes rise in Islamophobic abuse against the major to hostility stoked during Trump’s presidency
July 2025 During a golfing trip to Scotland, Trump calls Khan “a nasty person”
Sept 2025 Trump blames Khan for London’s “stabbings and the dirt and the filth”.
Dec 2025 Trump suggests migrants got Khan elected, calls him a “horrible, vicious, disgusting mayor”
What can victims do?
Always use only regulated platforms
Stop all transactions and communication on suspicion
Save all evidence (screenshots, chat logs, transaction IDs)
Report to local authorities
Warn others to prevent further harm
Courtesy: Crystal Intelligence
The specs: 2018 Genesis G70
Price, base / as tested: Dh155,000 / Dh205,000
Engine: 3.3-litre, turbocharged V6
Gearbox: Eight-speed automatic
Power: 370hp @ 6,000rpm
Torque: 510Nm @ 1,300rpm
Fuel economy, combined: 10.6L / 100km
Results
6.30pm Madjani Stakes Rated Conditions (PA) I Dh160,000 I 1,900m I Winner: Mawahib, Tadhg O’Shea (jockey), Eric Lemartinel (trainer)
7.05pm Maiden Dh150,000 I 1,400m I Winner One Season, Antonio Fresu, Satish Seemar
7.40pm: Maiden Dh150,000 I 2,000m I Winner Street Of Dreams, Pat Dobbs, Doug Watson
8.15pm Dubai Creek Listed I Dh250,000 I 1,600m I Winner Heavy Metal, Royston Ffrench, Salem bin Ghadayer
8.50pm The Entisar Listed I Dh250,000 I 2,000m I Winner Etijaah, Dane O’Neill, Doug Watson
9.25pm The Garhoud Listed I Dh250,000 I 1,200m I Winner Muarrab, Dane O’Neill, Ali Rashid Al Raihe
10pm Handicap I Dh160,000 I 1,600m I Winner Sea Skimmer, Patrick Cosgrave, Helal Al Alawi
How does ToTok work?
The calling app is available to download on Google Play and Apple App Store
To successfully install ToTok, users are asked to enter their phone number and then create a nickname.
The app then gives users the option add their existing phone contacts, allowing them to immediately contact people also using the application by video or voice call or via message.
Users can also invite other contacts to download ToTok to allow them to make contact through the app.
RESULTS
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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
UAE central contracts
Full time contracts
Rohan Mustafa, Ahmed Raza, Mohammed Usman, Chirag Suri, Mohammed Boota, Sultan Ahmed, Zahoor Khan, Junaid Siddique, Waheed Ahmed, Zawar Farid
Part time contracts
Aryan Lakra, Ansh Tandon, Karthik Meiyappan, Rahul Bhatia, Alishan Sharafu, CP Rizwaan, Basil Hameed, Matiullah, Fahad Nawaz, Sanchit Sharma
Types of bank fraud
1) Phishing
Fraudsters send an unsolicited email that appears to be from a financial institution or online retailer. The hoax email requests that you provide sensitive information, often by clicking on to a link leading to a fake website.
2) Smishing
The SMS equivalent of phishing. Fraudsters falsify the telephone number through “text spoofing,” so that it appears to be a genuine text from the bank.
3) Vishing
The telephone equivalent of phishing and smishing. Fraudsters may pose as bank staff, police or government officials. They may persuade the consumer to transfer money or divulge personal information.
4) SIM swap
Fraudsters duplicate the SIM of your mobile number without your knowledge or authorisation, allowing them to conduct financial transactions with your bank.
5) Identity theft
Someone illegally obtains your confidential information, through various ways, such as theft of your wallet, bank and utility bill statements, computer intrusion and social networks.
6) Prize scams
Fraudsters claiming to be authorised representatives from well-known organisations (such as Etisalat, du, Dubai Shopping Festival, Expo2020, Lulu Hypermarket etc) contact victims to tell them they have won a cash prize and request them to share confidential banking details to transfer the prize money.
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
The%20specs
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10 tips for entry-level job seekers
- Have an up-to-date, professional LinkedIn profile. If you don’t have a LinkedIn account, set one up today. Avoid poor-quality profile pictures with distracting backgrounds. Include a professional summary and begin to grow your network.
- Keep track of the job trends in your sector through the news. Apply for job alerts at your dream organisations and the types of jobs you want – LinkedIn uses AI to share similar relevant jobs based on your selections.
- Double check that you’ve highlighted relevant skills on your resume and LinkedIn profile.
- For most entry-level jobs, your resume will first be filtered by an applicant tracking system for keywords. Look closely at the description of the job you are applying for and mirror the language as much as possible (while being honest and accurate about your skills and experience).
- Keep your CV professional and in a simple format – make sure you tailor your cover letter and application to the company and role.
- Go online and look for details on job specifications for your target position. Make a list of skills required and set yourself some learning goals to tick off all the necessary skills one by one.
- Don’t be afraid to reach outside your immediate friends and family to other acquaintances and let them know you are looking for new opportunities.
- Make sure you’ve set your LinkedIn profile to signal that you are “open to opportunities”. Also be sure to use LinkedIn to search for people who are still actively hiring by searching for those that have the headline “I’m hiring” or “We’re hiring” in their profile.
- Prepare for online interviews using mock interview tools. Even before landing interviews, it can be useful to start practising.
- Be professional and patient. Always be professional with whoever you are interacting with throughout your search process, this will be remembered. You need to be patient, dedicated and not give up on your search. Candidates need to make sure they are following up appropriately for roles they have applied.
Arda Atalay, head of Mena private sector at LinkedIn Talent Solutions, Rudy Bier, managing partner of Kinetic Business Solutions and Ben Kinerman Daltrey, co-founder of KinFitz
Zayed Sustainability Prize
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More on Quran memorisation:
COMPANY%20PROFILE%20
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MATCH INFO
Brescia 1 (Skrinia og, 76)
Inter Milan 2 (Martinez 33, Lukaku 63)
MOUNTAINHEAD REVIEW
Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
Rating: 3.5/5
Easter%20Sunday
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Champions parade (UAE timings)
7pm Gates open
8pm Deansgate stage showing starts
9pm Parade starts at Manchester Cathedral
9.45pm Parade ends at Peter Street
10pm City players on stage
11pm event ends