Israel launched a large-scale attack on Iran on Friday morning, killing top military officials and targeting key nuclear sites, marking a major escalation that brings the two countries to the brink of all-out war.
Israeli Defence Minister Israel Katz warned of retaliation from Iran, saying “a missile and drone attack against the state of Israel and its civilian population is expected in the immediate future”. The Israeli army said more than 100 drones were launched from Iran.
Iranian state media announced Islamic Revolutionary Guard Corps Commander-in-Chief Maj Gen Hossein Salami was killed in the strikes, along with another senior IRGC figure. Chief of staff of the Iranian armed forces Maj Gen Mohammad Bagheri was also killed in the strikes, Fars news said.
Six Iranian nuclear scientists were also killed, according to Tasnim news agency. At least 50 Iranians were injured in the Israeli attack, it added.
Iran's supreme leader Ayatollah Ali Khamenei threatened “severe punishment” and warned Israel it should brace for a “bitter and painful fate” in response to its attack on his country.
Ali Shamkhani, a top aide to Mr Khamenei, was “critically injured” in a strike that targeted his residence in Tehran, Nour news reported.
Iran, Iraq and Jordan announced they had closed their airspace.
The US denied involvement in the strikes. Secretary of State Marco Rubio said in a statement that “Israel advised us that they believe this action was necessary for its self-defence”. He notably did not say the US supported Israel's attack, which comes as President Donald Trump had been trying to negotiate a new nuclear deal with Iran.
Explosions were heard north-east of Tehran, state-run Nour News reported. Local news outlets said at least one of the strikes had hit a residential area, with reports of civilian casualties. Witnesses reported other strikes around the central city of Natanz − where nuclear sites are located − and elsewhere.
The UN nuclear watchdog confirmed that the Natanz nuclear site had been struck and said it was in contact with Iranian authorities regarding radiation levels.
Videos and photos posted on social media showed plumes of smoke rising from several locations in the Iranian capital.
Iran's air defence system was activated on Friday morning at full capacity, state TV reported. Iranian officials previously warned that any military action would elicit a firm and definite response from Tehran, news outlet Tasnim reported.
Israel's military said in a post on X that “dozens of jets” had carried out the attack on nuclear sites in Iran.
“The state of Israel has no choice but to fulfil the obligation to act in defence of its citizens and will continue to do so everywhere it is required to do so, as we have done in the past,” the military said.
Israeli Prime Minister Benjamin Netanyahu described the strikes as a “targeted military operation to roll back the Iranian threat to Israel's very survival”.
“We struck at the heart of Iran's nuclear enrichment programme. We struck at the heart of Iran's nuclear weaponisation programme. We targeted Iran's main enrichment facility in Natanz,” he said in an address. “We targeted Iran's leading nuclear scientists working on the Iranian bomb. We also struck in the heart of Iran's ballistic missile programme.”
Israel's ambassador to the UN, Danny Danon, said the country had launched “Operation Rising Lion” against Iranian nuclear and missile infrastructure. He also thanked the US, particularly Mr Trump, for its “leadership in confronting Iran's nuclear weapons programme”.
Mr Rubio said in a statement that “President Trump and the administration have taken all necessary steps to protect our forces and remain in close contact with our regional partners”. He also warned Tehran not to take action against the US.
“Let me be clear: Iran should not target US interests or personnel,” Mr Rubio said.
Mike Huckabee, the US ambassador to Israel, said in a post on X before reports of the strike that he was “at our embassy in Jerusalem and closely following the situation. We will remain here all night. Pray for the peace of Jerusalem.”
The US embassy in Israel has directed “all government employees and their family members to shelter in place until further notice”.
Israel has repeatedly warned it could attack Iranian nuclear plants, particularly if US-Iran talks on a deal to put limits on Tehran's nuclear programme were to collapse.
Mr Trump said on Thursday that a potential attack by Israel “looks like it’s something that could very well happen”.
Tehran had on Wednesday threatened to hit US military bases in the region if conflict breaks out, and if it were attacked over its nuclear programme. Hours later, the US announced it was evacuating non-essential staff from its missions in Iraq and elsewhere in the region.
Further fuelling tension, Iran said on Thursday it had built and would activate a third nuclear enrichment plant, after the UN's atomic watchdog censured Tehran for failing to comply with non-proliferation obligations meant to prevent it from developing a nuclear weapon.
Brief scores:
Huesca 0
Real Madrid 1
Bale 8'
World record transfers
1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m
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The Dictionary of Animal Languages
Heidi Sopinka
Scribe
RedCrow Intelligence Company Profile
Started: 2016
Founders: Hussein Nasser Eddin, Laila Akel, Tayeb Akel
Based: Ramallah, Palestine
Sector: Technology, Security
# of staff: 13
Investment: $745,000
Investors: Palestine’s Ibtikar Fund, Abu Dhabi’s Gothams and angel investors
First Person
Richard Flanagan
Chatto & Windus
German intelligence warnings
- 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
- 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
- 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250
Source: Federal Office for the Protection of the Constitution
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The specs
Engine: Direct injection 4-cylinder 1.4-litre
Power: 150hp
Torque: 250Nm
Price: From Dh139,000
On sale: Now
UAE currency: the story behind the money in your pockets
Remaining Fixtures
Wednesday: West Indies v Scotland
Thursday: UAE v Zimbabwe
Friday: Afghanistan v Ireland
Sunday: Final
Bundesliga fixtures
Saturday, May 16 (kick-offs UAE time)
Borussia Dortmund v Schalke (4.30pm)
RB Leipzig v Freiburg (4.30pm)
Hoffenheim v Hertha Berlin (4.30pm)
Fortuna Dusseldorf v Paderborn (4.30pm)
Augsburg v Wolfsburg (4.30pm)
Eintracht Frankfurt v Borussia Monchengladbach (7.30pm)
Sunday, May 17
Cologne v Mainz (4.30pm),
Union Berlin v Bayern Munich (7pm)
Monday, May 18
Werder Bremen v Bayer Leverkusen (9.30pm)
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
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
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Afghanistan squad
Gulbadin Naib (captain), Mohammad Shahzad (wicketkeeper), Noor Ali Zadran, Hazratullah Zazai, Rahmat Shah, Asghar Afghan, Hashmatullah Shahidi, Najibullah Zadran, Samiullah Shinwari, Mohammad Nabi, Rashid Khan, Dawlat Zadran, Aftab Alam, Hamid Hassan, Mujeeb Ur Rahman.
'Nope'
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