Live updates: Follow the latest on Israel-Gaza
Israel escalated its bombardment of south Lebanon overnight on Friday, killing at least five militant fighters, following a speech by Hezbollah leader Hassan Nasrallah in which he described the Iranian embassy strike in Damascus as a "turning point".
Three of the fighters killed belonged to the Amal Movement, a Hezbollah-allied political party that officially joined the conflict in February. The other two were members of Hezbollah.
The hours before and after Mr Nasrallah’s Quds Day speech – highly anticipated following Israel’s strike on the Iranian embassy compound in Damascus on April 1 – were tense. The strike sparked fears of a broader escalation, with Israel temporarily closing at least 28 embassies following the threat of retaliation.
In his speech, the Hezbollah leader said that Iran would retaliate against Israel, describing its attack on the embassy compound as a "turning point".
Iran’s supreme leader Ayatollah Ali Khamenei has vowed to retaliate and "punish" Israel over the strike that killed at least 14 people, including seven Islamic Revolutionary Guard Corps commanders and operatives, among them the head of the Quds Force in Lebanon and Syria, Mohammad Reza Zahedi.
It was the most significant attack against an Iranian target since the Gaza war began on October 7 and risks pulling Iran into a direct confrontation with Israel.
On Saturday, Iran’s armed forces chief Maj Gen Mohammad Bagheri said that the strike was “a kind of madness” and reiterated that Tehran “will punish the enemy with the help of our brave men, and we will surely take revenge.”
“This will be done at the right time and with maximum damage,” he was quoted by state-owned media as saying in Isfahan during a public funeral for the Iranians killed in Damascus.
Meanwhile, the Iranian embassy said on X, formerly known as Twitter, that consular services resumed on Saturday, days after the Israeli strike levelled the residence of the Iranian ambassador, which was also used as the consulate.
In Lebanon, the three Amal fighters – Moussa Al Moussawi, Mohammad Wehbi, and Mohammad Shait – were killed in Israeli strikes on a “military compound of the Amal Movement” in the Marjaayoun district, the Israeli army claimed. Residents of the area said the building struck was an office belonging to the party.
It was the first time the Israeli army specifically named the Amal Movement.
The statement did not specify why the Amal compound had been attacked, but said that “throughout the war, the Amal Movement operated against the state of Israel and planned to carry out an additional attack on Israeli territory in recent days.”
A statement by the Amal Movement said the three fighters were killed “while carrying out their national and jihadist duty in defence of Lebanon and the South".
Hezbollah announced the death of two of its fighters in similar circumstances.
The Iran-allied group has engaged in daily fighting with Israel, in support of its ally Hamas in the Gaza Strip. Hezbollah has consistently made a ceasefire in Gaza a condition of a ceasefire in Lebanon.
Cross-border fighting intensified overnight Saturday, following Mr Nasrallah’s speech and the death of the fighters in Hezbollah and the Amal movement.
Israeli bombardment on south Lebanon was particularly intense overnight in Marjaayoun, where several villages suffered “harsh” Israeli artillery and white phosphorus attacks, according to the state news agency. It also reported Israeli reconnaissance planes flying over villages throughout the night “all the way to the outskirts of the city of Tyre.”
In Lebanon, cross-border exchanges have killed at least 347 people, mostly Hezbollah fighters, but also at least 68 civilians, according to an AFP tally.
The specs
Engine: 3.8-litre, twin-turbo V8
Transmission: eight-speed automatic
Power: 582bhp
Torque: 730Nm
Price: Dh649,000
On sale: now
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UAE v Gibraltar
What: International friendly
When: 7pm kick off
Where: Rugby Park, Dubai Sports City
Admission: Free
Online: The match will be broadcast live on Dubai Exiles’ Facebook page
UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)
Sui Dhaaga: Made in India
Director: Sharat Katariya
Starring: Varun Dhawan, Anushka Sharma, Raghubir Yadav
3.5/5
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Unresolved crisis
Russia and Ukraine have been locked in a bitter conflict since 2014, when Ukraine’s Kremlin-friendly president was ousted, Moscow annexed Crimea and then backed a separatist insurgency in the east.
Fighting between the Russia-backed rebels and Ukrainian forces has killed more than 14,000 people. In 2015, France and Germany helped broker a peace deal, known as the Minsk agreements, that ended large-scale hostilities but failed to bring a political settlement of the conflict.
The Kremlin has repeatedly accused Kiev of sabotaging the deal, and Ukrainian officials in recent weeks said that implementing it in full would hurt Ukraine.
Milestones on the road to union
1970
October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar.
December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.
1971
March 1: Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.
July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.
July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.
August 6: The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.
August 15: Bahrain becomes independent.
September 3: Qatar becomes independent.
November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.
November 29: At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.
November 30: Despite a power sharing agreement, Tehran takes full control of Abu Musa.
November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties
December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.
December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.
December 9: UAE joins the United Nations.
First Person
Richard Flanagan
Chatto & Windus
Various Artists
Habibi Funk: An Eclectic Selection Of Music From The Arab World (Habibi Funk)
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
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EPL's youngest
- Ethan Nwaneri (Arsenal)
15 years, 181 days old
- Max Dowman (Arsenal)
15 years, 235 days old
- Jeremy Monga (Leicester)
15 years, 271 days old
- Harvey Elliott (Fulham)
16 years, 30 days old
- Matthew Briggs (Fulham)
16 years, 68 days old
What sanctions would be reimposed?
Under ‘snapback’, measures imposed on Iran by the UN Security Council in six resolutions would be restored, including:
- An arms embargo
- A ban on uranium enrichment and reprocessing
- A ban on launches and other activities with ballistic missiles capable of delivering nuclear weapons, as well as ballistic missile technology transfer and technical assistance
- A targeted global asset freeze and travel ban on Iranian individuals and entities
- Authorisation for countries to inspect Iran Air Cargo and Islamic Republic of Iran Shipping Lines cargoes for banned goods
Tom Fletcher on 'soft power'
Specs
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Silent Hill f
Publisher: Konami
Platforms: PlayStation 5, Xbox Series X/S, PC
Rating: 4.5/5