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Israeli forces withdrew from the Jabalia refugee camp in northern Gaza early on Friday, after a 20-day military operation that destroyed about 70 per cent of the camp, Palestinian officials told The National.
The attack resulted in the destruction of the camp and its surrounding areas, where more than 100,000 Palestinians live, with scenes of devastation circulating on social media.
Civilians returning to their homes have found many in ruins.
“Around 70 per cent of Jabalia camp has been completely destroyed, with 800 houses demolished,” Mahmoud Bassal, civil defence spokesman in the north of the Gaza Strip, told The National. “The camp is unlivable, as the infrastructure and water pipes have also been completely destroyed.”
Jabalia is the largest of the Gaza Strip's eight refugee camps, according to the UN. After the 1948 war, refugees settled there, most having fled villages in areas of southern Palestine that became Israel.
The Jabalia camp is only 1.4 square kilometres, but 116,011 Palestinian refugees are registered as living there, according to the UN agency for Palestinian refugees, UNRWA.
Israel launched the operation in Jabalia in mid-May, having previously announced northern Gaza was cleared of Hamas fighters in the first stage of its military ground offensive following the Hamas-led October 7 attacks.
The Israeli military said the operation was over on Friday and that it had destroyed more than 10km of tunnels below Jabalia that it says were used by militants.
It accused Hamas of turning the “civilian area into a fortified combat compound” and claimed it had killed Hamas's district battalion commander and hundreds of militants in the raid.
Hamas denies Israel's accusations that it uses civilians as cover and accuses Israel of indiscriminately targeting Palestinians.
The military acknowledged it had conducted more than 200 air strikes on the densely populated area during the operation.
Many civilians are missing after the fighting, Mr Bassal said, as the civil defence received at least 20 dead bodies from the camp, with a team still searching for survivors and casualties.
“We still receive appeals from the families about the missing of their family members,” he said.
The Red Crescent in Gaza said it is having difficulty burying the high number of bodies without the necessary equipment.
“Rescue teams are facing difficulties in recovering and burying the dead, we urgently need equipment. The difficulty in retrieving the bodies threatens the spread of diseases and epidemic in the northern areas of Gaza,” the group said in a statement.
'It feels like Judgment Day'
Civilians told The National of the horror they witnessed after nearly three weeks of a military offensive and bombardment by Israeli forces.
“When I entered the Jabalia camp … I felt like it was Judgment Day because of the immense destruction and debris in the streets,” Sobhi Al Mokid, 48, told The National.
The smell of dead bodies spread across the camp, he said.
“We could tell there were bodies in certain places from the swarms of flies and insects around them,” he said.
He said he lives close to the UNRWA school in the camp but he couldn't find his home, which had been flattened.
“The house has turned into a pile of sand, as if someone had put it in a grinder and ground it down to bits. Everything was annihilated before my eyes. I wished for death rather than losing the home,” he said.
Mohammed Zoaiter, 35, told The National he couldn't find the site of his home for an hour, as everything around it was destroyed.
“A home isn't just walls; it's the memories that we lived in. I kept searching for more than an hour, trying to find the location of my house and my neighbours' houses in Block 2 until I managed to recognise them,” he said.
“They demolished our houses, along with our hopes, dreams, and all the beautiful memories we had."
Mr Zoaiter said he left his house with nothing and thought he might be back in two or three days to find moderate damage to his home, at most.
“The people in the camp weren't very wealthy and didn't have much money but they loved life, loved to help each other and stood by each other in every way possible,” he said.
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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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MADAME%20WEB
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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."
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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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