Live updates: Follow the latest on Israel-Gaza
The deaths of foreign aid workers in Israeli strikes on a World Central Kitchen convoy in Gaza shocked medics who attended the scene.
Three UK citizens, one from Poland, one Australian and one American-Canadian citizen were killed in the attack on three vehicles in Deir Al Balah, central Gaza. A Palestinian was also among the dead.
A video sent to The National showed Palestine Red Crescent Society medics arriving at the scene of the strikes to discover foreign citizens were among the victims.
Mahmoud Thabet said he was at the PRCS headquarters in the city at the time of the attack. “We actually heard the strike that hit the vehicles,” he said.
The PRCS received a call about the strikes at 10.25pm and arrived at the site five minutes later. Mr Thabet said the team found one vehicle on fire, with nobody inside.
Four bodies were found in the second car, he said. The victims died instantly, he added.
Hassan Al Shorbaji, a Palestinian civilian displaced from Beit Lahia to Deir Al Balah, said he was part of a group that discovered belongings left in one of the cars, after the bodies had been removed.
"Around midnight, we heard the sound of an explosion and we went to investigate the source of the noise," he told The National. "We saw that the vehicle of the World Central Kitchen had been hit by a small rocket but it was empty, as the individuals who were inside it had already been removed.
"The vehicle caught fire and we attempted to extinguish it, but we were unsuccessful.
"Before the fire started, we observed the contents of the vehicle and found canned food, books and brochures belonging to the relief association. It is obvious the Israeli occupation is targeting any relief [to] Gaza [that] could help people."
Israel says vehicles 'misidentified'
On Wednesday, Israel's army chief apologised for the strikes, saying the civilians were “misidentified” by the military.
The World Central Kitchen workers were killed in Deir Al Balah as they departed a warehouse filled with food aid.
“This incident was a grave mistake,” army chief Herzi Halevi said in a video message. “I want to be very clear – the strike was not carried out with the intention of harming WCK aid workers.
“It was a mistake that followed a misidentification, at night during a war in very complex conditions. It shouldn’t have happened.”
He apologised for the “unintentional harm” caused to the US-based aid group, founded by celebrity chef Jose Andres.
Israeli media reports suggest the three aid vehicles, which were marked with the WCK logo, were hit as a result of poor co-ordination within the military. The vehicles were hit in separate strikes over a stretch of coastal road deemed a “safe zone” by Israel.
The strikes occurred after an Israeli military unit identified an “armed man” in a lorry that travelled with the aid workers to a warehouse in Deir Al Balah, Israeli newspaper Haaretz reported. The unit was aware the armed man did not leave the warehouse, it said.
The cars travelled along a coastal route approved by the army. After the first car was hit by a missile, passengers ran to the other vehicles and notified the army of the attack.
A missile struck the second car and then the third vehicle was hit. It was carrying the aid workers injured in the initial strikes.
The final attack is believed to have happened about 1.5km from the first strike.
Army sources told Haaretz that military officers in Gaza “can do whatever they want”.
Every commander “sets the rules for himself” and develops their own interpretation of the rules of engagement required in armed combat, it reported a source as saying.
Relations 'put to the test'
The strikes have inflamed diplomatic tensions between Israel and the countries whose citizens were killed. The UK summoned Israeli ambassador Tzipi Hotovely and demanded “full accountability” over the attack that killed three Britons, all army veterans.
Australia also called for accountability and Polish Prime Minister Donald Tusk warned relations with Israel were being “put to the test”.
US President Joe Biden said he was outraged by the attack and accused Israel of failing to protect aid workers and civilians. While Washington has continued to provide support to Israel during the Gaza war, relations are strained, particularly over Israel's insistence on invading the southern city of Rafah.
World Central Kitchen and other aid groups have halted operations in Gaza as a result of the strikes.
American Near East Refugee Aid, which worked with WCK and runs six community kitchens across southern Gaza, said the risk of delivering aid in the enclave “is far too great”.
The move comes as famine spreads across northern Gaza, killing at least 30 people in what remain of the enclave's struggling hospitals.
Malnutrition among children is spreading at a “record pace”, the World Food Programme warned on Wednesday. It said one in three children under the age of two were acutely malnourished.
Amal Fawzi, a 35-year-old woman who used to feed her children with the food distributed by WCK, is concerned about how she will now secure food for them.
"My son used to go to their food distribution point and he would return with food for his siblings to eat," she explained.
Ms Fawzi is now living in a tent in Deir Al Balah after her house was destroyed in Gaza, resulting in the loss of her husband.
"I have no source of income and no money to purchase food for my children," she said. "I hope they resume their operations and distribute food to us."
Hala Aboud, a 38-year-old who has been displaced from Gaza city to Khan Younis then to Rafah, received a box of cooked food from WCK and was grateful for the assistance, especially considering the scarcity of cooking gas and electricity.
"These food boxes alleviate some of the pressure on the family provider by offering cooked and canned food," she said.
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 specs
Engine: 3.0-litre 6-cyl turbo
Power: 435hp at 5,900rpm
Torque: 520Nm at 1,800-5,500rpm
Transmission: 9-speed auto
Price: from Dh498,542
On sale: now
How do Sim card scams work?
Sim swap frauds are a form of identity theft.
They involve criminals conning mobile phone operators into issuing them with replacement Sim cards by claiming to be the victim, often pretending their phone has been lost or stolen in order to secure a new Sim.
They use the victim's personal details - obtained through criminal methods - to convince such companies of their identity.
The criminal can then access any online service that requires security codes to be sent to a user's mobile phone, such as banking services.
if you go
The flights
Etihad and Emirates fly direct from the UAE to Seoul from Dh3,775 return, including taxes
The package
Ski Safari offers a seven-night ski package to Korea, including five nights at the Dragon Valley Hotel in Yongpyong and two nights at Seoul CenterMark hotel, from £720 (Dh3,488) per person, including transfers, based on two travelling in January
The info
Visit www.gokorea.co.uk
Zayed Sustainability Prize
How the bonus system works
The two riders are among several riders in the UAE to receive the top payment of £10,000 under the Thank You Fund of £16 million (Dh80m), which was announced in conjunction with Deliveroo's £8 billion (Dh40bn) stock market listing earlier this year.
The £10,000 (Dh50,000) payment is made to those riders who have completed the highest number of orders in each market.
There are also riders who will receive payments of £1,000 (Dh5,000) and £500 (Dh2,500).
All riders who have worked with Deliveroo for at least one year and completed 2,000 orders will receive £200 (Dh1,000), the company said when it announced the scheme.
The specs: 2018 Renault Koleos
Price, base: From Dh77,900
Engine: 2.5L, in-line four-cylinder
Transmission: Continuously variable transmission
Power: 170hp @ 6,000rpm
Torque: 233Nm @ 4,000rpm
Fuel economy, combined: 8.3L / 100km
Emergency
Director: Kangana Ranaut
Stars: Kangana Ranaut, Anupam Kher, Shreyas Talpade, Milind Soman, Mahima Chaudhry
Rating: 2/5
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All about the Sevens
Cape Town Sevens on Saturday and Sunday: Pools A – South Africa, Kenya, France, Russia; B – New Zealand, Australia, Spain, United States; C – England, Scotland, Argentina, Uganda; D – Fiji, Samoa, Canada, Wales
HSBC World Sevens Series standing after first leg in Dubai 1 South Africa; 2 New Zealand; 3 England; 4 Fiji; 5 Australia; 6 Samoa; 7 Kenya; 8 Scotland; 9 France; 10 Spain; 11 Argentina; 12 Canada; 13 Wales; 14 Uganda; 15 United States; 16 Russia
Tailors and retailers miss out on back-to-school rush
Tailors and retailers across the city said it was an ominous start to what is usually a busy season for sales.
With many parents opting to continue home learning for their children, the usual rush to buy school uniforms was muted this year.
“So far we have taken about 70 to 80 orders for items like shirts and trousers,” said Vikram Attrai, manager at Stallion Bespoke Tailors in Dubai.
“Last year in the same period we had about 200 orders and lots of demand.
“We custom fit uniform pieces and use materials such as cotton, wool and cashmere.
“Depending on size, a white shirt with logo is priced at about Dh100 to Dh150 and shorts, trousers, skirts and dresses cost between Dh150 to Dh250 a piece.”
A spokesman for Threads, a uniform shop based in Times Square Centre Dubai, said customer footfall had slowed down dramatically over the past few months.
“Now parents have the option to keep children doing online learning they don’t need uniforms so it has quietened down.”
TO ALL THE BOYS: ALWAYS AND FOREVER
Directed by: Michael Fimognari
Starring: Lana Condor and Noah Centineo
Two stars
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Our legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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Company name: baraka
Started: July 2020
Founders: Feras Jalbout and Kunal Taneja
Based: Dubai and Bahrain
Sector: FinTech
Initial investment: $150,000
Current staff: 12
Stage: Pre-seed capital raising of $1 million
Investors: Class 5 Global, FJ Labs, IMO Ventures, The Community Fund, VentureSouq, Fox Ventures, Dr Abdulla Elyas (private investment)
Western Region Asia Cup T20 Qualifier
Sun Feb 23 – Thu Feb 27, Al Amerat, Oman
The two finalists advance to the Asia qualifier in Malaysia in August
Group A
Bahrain, Maldives, Oman, Qatar
Group B
UAE, Iran, Kuwait, Saudi Arabia
UAE group fixtures
Sunday Feb 23, 9.30am, v Iran
Monday Feb 25, 1pm, v Kuwait
Tuesday Feb 26, 9.30am, v Saudi
UAE squad
Ahmed Raza, Rohan Mustafa, Alishan Sharafu, Ansh Tandon, Vriitya Aravind, Junaid Siddique, Waheed Ahmed, Karthik Meiyappan, Basil Hameed, Mohammed Usman, Mohammed Ayaz, Zahoor Khan, Chirag Suri, Sultan Ahmed
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