Iran's supreme leader Ayatollah Ali Khamenei said on Wednesday that his country will "never surrender" in the face of threats by US President Donald Trump to join Israel's war in the air.
In a televised speech a day after Mr Trump hinted he could have Iran's leader assassinated, Mr Khamenei said any US involvement in Israel's war would have “irreparable” consequences.
Mr Trump said his patience with Iran had "run out ", as he continued to send mixed signals on whether the US will join the Israeli attacks on Iran. Asked whether it was too late for negotiations, he said: "Nothing is too late."
Israel and Iran exchanged a sixth day of fire with no peace talks in sight. The Israeli military said it hit Tehran, where explosions were heard, while fighter jets attacked alleged missile storage sites in western Iran. Israeli Defence Minister Israel Katz said an Iranian internal security headquarters had been destroyed.
Air raid sirens in the Golan Heights signalled Iran's response with a drone attack that Israel said it had intercepted. Tehran said its air defences had shot down 28 aerial vehicles, including a spy drone, in 24 hours.
Iran on Wednesday denied sending a delegation to Oman for negotiations on a ceasefire with Israel. Reports claimed three Iranian planes were on their way to Muscat for talks with US officials, but Iranian foreign ministry spokesman Esmail Baghaei said that "such news is not accurate".
The UN's nuclear watchdog said a workshop and research centre used to produce centrifuges for uranium enrichment were attacked. Israel says Iran is developing nuclear weapons, which Mr Trump says must never be allowed to succeed.
“The US President threatens us,” Mr Khamenei said. “With his absurd rhetoric, he demands that the Iranian people surrender to him. They should make threats against those who are afraid of being threatened. The Iranian nation isn’t frightened by such threats.
“It isn’t wise to tell the Iranian nation to surrender. What should the Iranian nation surrender to? We will never surrender in response to the attacks of anyone. This is the logic of the Iranian nation. This is the spirit of the Iranian nation.”
Tehran had threatened to attack US military bases in the Middle East if the US entered the war.
“The US entering this matter [war] is 100 per cent to its own detriment,” said Mr Khamenei. “The damage it will suffer will be far greater than any harm that Iran may encounter. The harm the US will suffer will definitely be irreparable if they enter this conflict militarily.”
The supreme leader was responding after Mr Trump demanded Tehran's “unconditional surrender” and said America's patience is wearing thin, apparently paving the way for the US to join Israel’s war against Iran.
In two posts on Truth Social on Tuesday, Mr Trump warned Mr Khamenei that the US knows where he is “hiding” but does not plan to kill him, “at least for now”. In a subsequent post, he wrote simply: “Unconditional surrender!”
Mr Trump had earlier said “we” have control of the skies above Iran, and hailed the use of US-made weapons. His remarks came after he urged Tehran's residents to evacuate the Iranian capital. Residents poured out of the city, and shops and the historic Grand Bazaar were closed on Tuesday.
Several countries began evacuating their citizens from Iran and Israel as flights are scrapped and airspaces closed due to the air war. Some Europeans leaving Israel were taken by bus to Jordan or Egypt before flying home.
China has evacuated nearly 800 citizens and has started moving its citizens from Tehran to Turkmenistan by bus, a distance of 1,150km, the state-run China News Service reported.
Israel began bringing stranded citizens home on special flights to Ben Gurion Airport, which remained closed to commercial traffic. A first plane load arrived from Cyprus on Wednesday in what Israel is calling Operation Safe Return.
On the home front, the Israeli military eased some restrictions on residents. While schools remain closed, gatherings of up to 30 people can take place and workplaces reopen if a bomb shelter can be reached within a certain time.
Must be punished
Mr Trump flew back to Washington late on Monday, cutting short his trip to the G7 summit in Canada to confer with his national security team as the Israel-Iran air war raged for a fifth day.
His comments were a far cry from earlier messages, in which he maintained that a US-Iranian nuclear deal remained within reach.
In his second revised message since the war started on Friday, the Iranian leader praised the “firm and courageous stance of the Iranian nation” in the face of the Israeli attacks.
He stressed that the Iranian nation “firmly stands against any imposed peace. The Iranian nation will not capitulate to anyone in the face of coercion”.
Israeli strikes have hit several nuclear and military sites, killing senior generals, nuclear scientists and hundreds of civilians.
Iran has fired about 400 missiles and hundreds of drones in retaliatory strikes that have killed at least 20 people in Israel and wounded hundreds. Some have hit apartment buildings in central Israel, causing heavy damage, and air raid sirens have repeatedly forced Israelis to run for shelter.
Iran has fired fewer missiles as the conflict has worn on. It has not explained the decline, but Israel has targeted launchers and other infrastructure related to the missiles.
Mr Khamenei acknowledged that “there was no indication on the part of Iran that signalled a military move”, as the Israeli attack took place at a time when Iranian officials were engaged in negotiations with the US.
“It was already suspected that the US was involved in the malicious move carried out by the Zionist regime, but considering their recent remarks, this suspicion is growing stronger day by day,” he added.
“The Zionist enemy has made a grave mistake and committed a serious crime, and it must be punished.”
The biog
Simon Nadim has completed 7,000 dives.
The hardest dive in the UAE is the German U-boat 110m down off the Fujairah coast.
As a child, he loved the documentaries of Jacques Cousteau
He also led a team that discovered the long-lost portion of the Ines oil tanker.
If you are interested in diving, he runs the XR Hub Dive Centre in Fujairah
Green ambitions
- Trees: 1,500 to be planted, replacing 300 felled ones, with veteran oaks protected
- Lake: Brown's centrepiece to be cleaned of silt that makes it as shallow as 2.5cm
- Biodiversity: Bat cave to be added and habitats designed for kingfishers and little grebes
- Flood risk: Longer grass, deeper lake, restored ponds and absorbent paths all meant to siphon off water
The five pillars of Islam
Coffee: black death or elixir of life?
It is among the greatest health debates of our time; splashed across newspapers with contradicting headlines - is coffee good for you or not?
Depending on what you read, it is either a cancer-causing, sleep-depriving, stomach ulcer-inducing black death or the secret to long life, cutting the chance of stroke, diabetes and cancer.
The latest research - a study of 8,412 people across the UK who each underwent an MRI heart scan - is intended to put to bed (caffeine allowing) conflicting reports of the pros and cons of consumption.
The study, funded by the British Heart Foundation, contradicted previous findings that it stiffens arteries, putting pressure on the heart and increasing the likelihood of a heart attack or stroke, leading to warnings to cut down.
Numerous studies have recognised the benefits of coffee in cutting oral and esophageal cancer, the risk of a stroke and cirrhosis of the liver.
The benefits are often linked to biologically active compounds including caffeine, flavonoids, lignans, and other polyphenols, which benefit the body. These and othetr coffee compounds regulate genes involved in DNA repair, have anti-inflammatory properties and are associated with lower risk of insulin resistance, which is linked to type-2 diabetes.
But as doctors warn, too much of anything is inadvisable. The British Heart Foundation found the heaviest coffee drinkers in the study were most likely to be men who smoked and drank alcohol regularly.
Excessive amounts of coffee also unsettle the stomach causing or contributing to stomach ulcers. It also stains the teeth over time, hampers absorption of minerals and vitamins like zinc and iron.
It also raises blood pressure, which is largely problematic for people with existing conditions.
So the heaviest drinkers of the black stuff - some in the study had up to 25 cups per day - may want to rein it in.
Rory Reynolds
Farage on Muslim Brotherhood
Nigel Farage told Reform's annual conference that the party will proscribe the Muslim Brotherhood if he becomes Prime Minister.
"We will stop dangerous organisations with links to terrorism operating in our country," he said. "Quite why we've been so gutless about this – both Labour and Conservative – I don't know.
“All across the Middle East, countries have banned and proscribed the Muslim Brotherhood as a dangerous organisation. We will do the very same.”
It is 10 years since a ground-breaking report into the Muslim Brotherhood by Sir John Jenkins.
Among the former diplomat's findings was an assessment that “the use of extreme violence in the pursuit of the perfect Islamic society” has “never been institutionally disowned” by the movement.
The prime minister at the time, David Cameron, who commissioned the report, said membership or association with the Muslim Brotherhood was a "possible indicator of extremism" but it would not be banned.
Teachers' pay - what you need to know
Pay varies significantly depending on the school, its rating and the curriculum. Here's a rough guide as of January 2021:
- top end schools tend to pay Dh16,000-17,000 a month - plus a monthly housing allowance of up to Dh6,000. These tend to be British curriculum schools rated 'outstanding' or 'very good', followed by American schools
- average salary across curriculums and skill levels is about Dh10,000, recruiters say
- it is becoming more common for schools to provide accommodation, sometimes in an apartment block with other teachers, rather than hand teachers a cash housing allowance
- some strong performing schools have cut back on salaries since the pandemic began, sometimes offering Dh16,000 including the housing allowance, which reflects the slump in rental costs, and sheer demand for jobs
- maths and science teachers are most in demand and some schools will pay up to Dh3,000 more than other teachers in recognition of their technical skills
- at the other end of the market, teachers in some Indian schools, where fees are lower and competition among applicants is intense, can be paid as low as Dh3,000 per month
- in Indian schools, it has also become common for teachers to share residential accommodation, living in a block with colleagues
Closing the loophole on sugary drinks
As The National reported last year, non-fizzy sugared drinks were not covered when the original tax was introduced in 2017. Sports drinks sold in supermarkets were found to contain, on average, 20 grams of sugar per 500ml bottle.
The non-fizzy drink AriZona Iced Tea contains 65 grams of sugar – about 16 teaspoons – per 680ml can. The average can costs about Dh6, which would rise to Dh9.
Drinks such as Starbucks Bottled Mocha Frappuccino contain 31g of sugar in 270ml, while Nescafe Mocha in a can contains 15.6g of sugar in a 240ml can.
Flavoured water, long-life fruit juice concentrates, pre-packaged sweetened coffee drinks fall under the ‘sweetened drink’ category
Not taxed:
Freshly squeezed fruit juices, ground coffee beans, tea leaves and pre-prepared flavoured milkshakes do not come under the ‘sweetened drink’ band.
Red flags
- Promises of high, fixed or 'guaranteed' returns.
- Unregulated structured products or complex investments often used to bypass traditional safeguards.
- Lack of clear information, vague language, no access to audited financials.
- Overseas companies targeting investors in other jurisdictions - this can make legal recovery difficult.
- Hard-selling tactics - creating urgency, offering 'exclusive' deals.
Courtesy: Carol Glynn, founder of Conscious Finance Coaching
Director: Laxman Utekar
Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna
Rating: 1/5
The specs
AT4 Ultimate, as tested
Engine: 6.2-litre V8
Power: 420hp
Torque: 623Nm
Transmission: 10-speed automatic
Price: From Dh330,800 (Elevation: Dh236,400; AT4: Dh286,800; Denali: Dh345,800)
On sale: Now
The specs
Engine: 3.0-litre six-cylinder turbo
Power: 398hp from 5,250rpm
Torque: 580Nm at 1,900-4,800rpm
Transmission: Eight-speed auto
Fuel economy, combined: 6.5L/100km
On sale: December
Price: From Dh330,000 (estimate)
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
THE SIXTH SENSE
Starring: Bruce Willis, Toni Collette, Hayley Joel Osment
Director: M. Night Shyamalan
Rating: 5/5
