From surviving hours under the rubble to constantly cowering from incessant air raids, Gaza's one million children face the traumatic consequences of war ravaging their home.
“When we brought him to the hospital he was unconscious and we thought he was dead,” said Basma Manoun, at the bedside of her seven-year-old son.
Zaid, whose eyes are ringed with bruises, was playing outside in the Jabaliya area when the building next door was bombed. He suffered serious injuries, including a fractured skull, bleeding on the brain and a broken femur.
On a ward in Gaza City’s Shifa hospital, toys sit idly while he struggles to lift himself. Zaid talks little and in a whisper.
“He needs psychological treatment,” said his mother, 27, who is worried that he cannot remember what happened.
Sixty-six children were killed and hundreds more wounded in the 11-day war between Gaza militants and Israel, which ended with a ceasefire on Friday.
Yasser Abu Jamei, director of the Gaza Community Mental Health Programme, said even those who escaped physical harm were affected by the urban warfare.
"People were simply exposed in different areas, on different days, to a continuum of this very large bombardment," he told The National, describing a "feeling of imminent death".
"Your nervous system was extremely alert, there was no pause. There was no capacity for people just to hold their breath, not even to be able to tell your children that everything is going to be OK," Dr Abu Jamei said.
Although the air strikes have ended, Gaza is littered with the ruins of buildings that were once offices or homes. The absence of the children killed also ricochets through society.
"They not only belong to families, but they go to schools, they have friends, they have colleagues, they have teachers, they will be remembered all the time," Dr Abu Jamei said.
"They are not just numbers, these are real human beings who had lives," he said.
In Gaza City, Abbed Al Rahman, 10, said he was sad about two girls who were killed in his neighbourhood.
He was being hugged by his father in their high-rise apartment when strikes flattened the adjacent residential block. More than 40 people were killed, according to health officials.
“It’s not a good feeling,” he said, a few metres from the rubble. “I can’t play when there’s bombing.”
Nearby, a passerby said children had become afraid of car doors slamming and vehicles that sounded like incoming fire. His nephew was rendered speechless after one attack.
"[When] he hears any strong sound, he is shocked and so afraid," he said.
Just days after the ceasefire came into effect, staff at the Gaza Community Mental Health Programme were seeing the impact among children.
I can't play when there's bombing
Parents report their children are having stomach aches and other pains in their body, as a physical manifestation of their trauma. Others have started wetting the bed, or waking up screaming.
Suzy Ishkontana, 7, was trapped under the rubble of her home for hours after an attack that killed her mother and four siblings.
“Sometimes she’s woken up during the night and cried,” said her father, Riad Ishkontana, whose hands are bandaged after he was rescued from the ruins.
“When I asked her about her experience while she was under the rubble, I asked her: ‘Who did you see? Who did you hear? Did you hear anyone?’ She keeps silent,” he said.
"I think that maybe she saw something under the rubble and she is afraid to talk about it," Mr Ishkontana said.
After the walls of their home caved in, Suzy may have heard her brothers and sisters.
"I heard my children calling me from under the ground: 'Daddy, Daddy, Daddy'," Mr Ishkontana said.
“It was dark and I was alone, and I was hearing the voices of my children, one by one, go silent,” he said.
Since the attack, Suzy shies away from strangers and is distant from
her father. She asks where her mother is.
"I don't have any psychological support," her father said. "Maybe there is someone who can tell me what are the suitable conversations to have with my child."
A fourteen-year blockade imposed on Gaza by Israel and Egypt has impoverished the enclave's health sector, with few doctors to meet the needs of the community.
The situation is compounded by the four wars fought with Israel since 2008, in addition to cross-border skirmishes that remind children of the wars.
"There isn't enough support for such a place, because I think we are experiencing what is called a national disaster," Dr Abu Jamei said.
“We are extremely under-resourced,” he said.
Gazans can visit community centres or call a helpline for support, while doctors have run social media and television campaigns to inform the public about trauma.
But there is no end in sight to the cause of the mental health crisis, since peace talks between Israelis and Palestinians faltered years ago.
"Unfortunately, we expect the worst," said Dr Abu Jamei, who is bracing for diagnoses of post-traumatic stress disorder and other illnesses in the weeks to come.
In Shifa hospital, Zaid lies propped up on a pillow and briefly smiles. He may soon be discharged, but his physical and mental recovery will take months, possibly years.
It will depend on the help that he receives, as well as whether he is exposed to further violence.
"I have to be strong so I can give him strength," his mother said. "So he can carry on."
The specs
Engine: 2.7-litre 4-cylinder Turbomax
Power: 310hp
Torque: 583Nm
Transmission: 8-speed automatic
Price: From Dh192,500
On sale: Now
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
LILO & STITCH
Starring: Sydney Elizebeth Agudong, Maia Kealoha, Chris Sanders
Director: Dean Fleischer Camp
Rating: 4.5/5
MADAME%20WEB
%3Cp%3EDirector%3A%20S.J.%20Clarkson%3C%2Fp%3E%0A%3Cp%3EStarring%3A%20Dakota%20Johnson%2C%20Tahar%20Rahim%2C%20Sydney%20Sweeney%3C%2Fp%3E%0A%3Cp%3ERating%3A%203.5%2F5%3C%2Fp%3E%0A
England's all-time record goalscorers:
Wayne Rooney 53
Bobby Charlton 49
Gary Lineker 48
Jimmy Greaves 44
Michael Owen 40
Tom Finney 30
Nat Lofthouse 30
Alan Shearer 30
Viv Woodward 29
Frank Lampard 29
Key findings of Jenkins report
- Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
- Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
- Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
- Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
Results
1. New Zealand Daniel Meech – Fine (name of horse), Richard Gardner – Calisto, Bruce Goodin - Backatorps Danny V, Samantha McIntosh – Check In. Team total First round: 200.22; Second round: 201.75 – Penalties 12 (jump-off 40.16 seconds) Prize €64,000
2. Ireland Cameron Hanley – Aiyetoro, David Simpson – Keoki, Paul Kennedy – Cartown Danger Mouse, Shane Breen – Laith. Team total 200.25/202.84 – P 12 (jump-off 51.79 – P17) Prize €40,000
3. Italy Luca Maria Moneta – Connery, Luca Coata – Crandessa, Simone Coata – Dardonge, Natale Chiaudani – Almero. Team total 130.82/198.-4 – P20. Prize €32,000
Name: Peter Dicce
Title: Assistant dean of students and director of athletics
Favourite sport: soccer
Favourite team: Bayern Munich
Favourite player: Franz Beckenbauer
Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates
ESSENTIALS
The flights
Emirates flies direct from Dubai to Rio de Janeiro from Dh7,000 return including taxes. Avianca fliles from Rio to Cusco via Lima from $399 (Dhxx) return including taxes.
The trip
From US$1,830 per deluxe cabin, twin share, for the one-night Spirit of the Water itinerary and US$4,630 per deluxe cabin for the Peruvian Highlands itinerary, inclusive of meals, and beverages. Surcharges apply for some excursions.
War 2
Director: Ayan Mukerji
Stars: Hrithik Roshan, NTR, Kiara Advani, Ashutosh Rana
Rating: 2/5
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SERIES INFO
Cricket World Cup League Two
Nepal, Oman, United States tri-series
Tribhuvan University, Kathmandu
Fixtures
Wednesday February 5, Oman v Nepal
Thursday, February 6, Oman v United States
Saturday, February 8, United States v Nepal
Sunday, February 9, Oman v Nepal
Tuesday, February 11, Oman v United States
Wednesday, February 12, United States v Nepal
Table
The top three sides advance to the 2022 World Cup Qualifier.
The bottom four sides are relegated to the 2022 World Cup playoff
1 United States 8 6 2 0 0 12 0.412
2 Scotland 8 4 3 0 1 9 0.139
3 Namibia 7 4 3 0 0 8 0.008
4 Oman 6 4 2 0 0 8 -0.139
5 UAE 7 3 3 0 1 7 -0.004
6 Nepal 0 0 0 0 0 0 0
7 PNG 8 0 8 0 0 0 -0.458