Major Abbasi remembers an ominous atmosphere in Mosul in the days and weeks before fighting erupted on June 6, 2014, when ISIS began a lightning assault on Iraq’s second city that shocked the world.
“Intelligence indicated that the militants planned to cross the border from Syria and join sleeper cells in Nineveh,” the military officer told The National, adding that local leaders did not take serious measures or inform Baghdad.
In early June, extremists started attacking the Iraqi army and Federal Police on the western side of Mosul.
“Their attacks were not the usual hit-and-run tactic, but they were advancing,” said Maj Abbasi, whose name has been changed because he is not authorised to speak to the media.
Mosul fell to ISIS on June 10.
Five days earlier, security forces declared a curfew and on June 7, Baghdad sent the Defence Ministry's deputy chief of staff, Aboud Qanbar, and the commander of the ground forces, Ali Ghaidan, to assess the situation.
Then the operational commander of Nineveh Province, Lt Gen Mahdi Gharawi ordered soldiers to shell neighbourhoods under ISIS control.
Lt Gen Gharawi was in the widely disliked Federal Police, a force residents accused of brutality, sectarianism and corruption.
The shelling “didn’t work, hundreds of militants kept flocking to the city and outnumbered our troops", Maj Abbasi said.
“It became obvious that we lost the battle in the western part, especially when we heard and saw on TV how some of the residents welcomed the militants and how a number of security forces joined them," he added.
Maj Abbasi’s remark about being outnumbered jars with the strength of the Iraqi army at the time, at least on paper. Mosul was defended by the 2nd Army Division and the 3rd Federal Police Division.
South of the city, Kirkuk and nearby towns were overseen by the 4th and 12th army divisions.
These units should have had a combined strength of about 40,000, far more than the estimated 4,000 ISIS fighters.
But the Iraqi forces largely crumbled, with the exception of some tenacious groups that fought on for several days.
Years of resentment
Like many overwhelmingly Sunni cities, Mosul was a hotbed for insurgency in the years after the 2003 US-led invasion of Iraq that toppled the dictator Saddam Hussein.
After Mosul fell to US forces, many Moslawis perceived them to be pro-Kurdish. Kurdish Peshmerga forces entered the city alongside the US troops and were accused of trying to establish security dominance.
Attempts to install a representative local government broke down due to the US policy of de-Baathification, under which members of local government were removed for their association with Saddam's Baath party. Former prime minister Nouri Al Maliki, in office from 2006 to 2014, was a champion of this policy.
After a brief period of relative calm as troops led by former US general David Petraeus took over operations in the city – working closely with local governors – militant groups soon re-established themselves, particularly in the city’s western side.
Many army officers linked to the Saddam regime lived in the city’s west, with its historic Old Town and famed Al Habda minaret.
Attacks on Iraqi security forces and US troops occurred almost daily, sometimes leading to the control of some areas by the militants for hours or during the night, to leave in the morning.
Iraqi security forces imposed strict security measures inside the city, arresting suspects and closing roads. Some residents accused them of using the war against the militants to extort money from businesses and arrest innocent people.
Police brutality
Some of these practices are still etched in the memory of the residents.
“I saw with my own eyes how an army lieutenant ordered a man in his forties to get out of his car only to lash him three times with a hose, accusing him of not complying to stop at the checkpoint,” Nadhim Mohammed Al Zubaidi, 68, told The National.
“Can you imagine the deep-seated resentment that resulted from these acts?” he said, sitting inside his tools and construction materials shop in the heart of Mosul’s Old City. The residents were under pressure.”
Maj Abbasi, who served in the city from 2006 until its fall to ISIS, acknowledged that the security forces failed to win the hearts of the community.
“The relation between Mosul residents and the security forces was tense,” he said. “Yes, there were provocative practices by some field leaders and their soldiers in streets and markets.
“All that made Mosul a hotbed for different militant groups – even those who are not directly involved with them sympathised with them and just wanted anyone other than Baghdad-run security forces.”
Among these practices, he added, was the widespread arrests of suspects, who were later released in return for payment, and extorting money from merchants for letting lorries through checkpoints.
ISIS was simultaneously raising funds through protection rackets and the black market.
Corroded by corruption
Lax discipline within the security forces was exacerbated by corruption, particularly the problem of “ghost soldiers” who paid their officers half their salaries and in return did not show up for duty.
One brigade defending Mosul was meant to number 2,500, but it had only 500 men.
On June 9, commanders began to flee in a bitter blow to the morale of their troops.
Qanbar and Ghaidan left Mosul for the Kurdistan region of Iraq, leaving Gharawi with a handful of soldiers in the operational command in the city's east. He, too, left for Kurdistan the next day.
Nawzad Al Haji was one of the soldiers guarding one the main gates of the complex of Saddam's presidential palaces that housed the headquarters of various security factions when an officer told them to leave.
“The officer told us: ‘What are you doing here? All officers and leaders left and you are still here? They [militants] come and kill you. Run away,'” Mr Al Haji recalled.
The soldiers took off their uniforms, put on civilian clothes and managed to blend in with families fleeing the city.
Mosul's residents were shocked by how quickly the security forces evaporated.
Mr Al Zubaidi recalled being at home around noon when he heard militants telling residents through the loudspeakers of Al Nouri Mosque to stay in their homes and not to open fire.
“I rushed outside to check on my store and found pickup trucks of the nearby police station ablaze, the doors wide open and no one, officers and policemen, there,” he recalled.
“There were, like, 100 policemen, where did they go? All evaporated.”
Small but deadly force
Iraqi security sources who spoke to The National emphasised how, while ISIS in Iraq may not have been powerful, they formed convenient alliances with several anti-government groups, arming and gaining experience in the war in neighbouring Syria.
“Expansion allowed ISIS to amass resources, territory and fighters in both Syria and Iraq,” an Interior Ministry intelligence officer said.
“It started to attract those who were disappointed with Al Qaeda’s failure, offering them the caliphate as a new model of governing. The caliphate idea resonated globally, attracting foreign fighters.”
At that time, ISIS adopted new strategies and tactics.
“ISIS also made the most of social media for propaganda and recruitment that further augmented its ranks and influence,” the intelligence officer said.
Among groups briefly allied to ISIS were the Naqshbandi Order, formed by Saddam's right-hand man Izzat Ibrahim Al Douri, the Islamic Army and the 1920s Revolution Brigades.
However, these agreements collapsed weeks after ISIS’s successful offensive. Soon enemies and early sympathisers alike were terrified by the group’s rise.
It published high-quality videos of well-co-ordinated attacks against security forces and raids on the homes of officers or tribal sheikhs aligned with Baghdad. Scenes of beheadings and shootings were essential elements of these videos, to further break their opponents' morale.
ISIS also increased operations by its elite troops, known as the Inghemasiyoun – Arabic for “those who immerse themselves”.
They would infiltrate their targets, unleashing mayhem and fighting to the death, wearing explosive belts to blow themselves up among their opponents.
Such attacks, like the case of a suicide bomber who walked into an Iraqi general’s house in 2013 but was shot before he could detonate explosives, were near impossible to stop. The general survived the first attack, 60km west of Mosul, only for a second bomber to kill him and three guards.
A decade later, such attacks are almost unheard of. The vast majority of ISIS fighters died during the government campaign that ultimately defeated them in 2017, while communities where they sought shelter during the war have rejected their brutality.
Tailor Mahmoud Thanoon said extremism that plagued his hometown of Mosul after 2003 was one of the main factors that led to the events of 2014.
“I think extremism in Mosul is gone now, people realise now who’s the friend and who’s the enemy,” said Mr Thanoon, who has lost three sons in Iraq's conflicts since 2003.
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
Sui Dhaaga: Made in India
Director: Sharat Katariya
Starring: Varun Dhawan, Anushka Sharma, Raghubir Yadav
3.5/5
THE SPECS
Engine: 1.5-litre, four-cylinder turbo
Transmission: seven-speed dual clutch automatic
Power: 169bhp
Torque: 250Nm
Price: Dh54,500
On sale: now
KILLING OF QASSEM SULEIMANI
More from Neighbourhood Watch:
Directed: Smeep Kang
Produced: Soham Rockstar Entertainment; SKE Production
Cast: Rishi Kapoor, Jimmy Sheirgill, Sunny Singh, Omkar Kapoor, Rajesh Sharma
Rating: Two out of five stars
Killing of Qassem Suleimani
UAE's role in anti-extremism recognised
General John Allen, President of the Brookings Institution research group, commended the role the UAE has played in the fight against terrorism and violent extremism.
He told a Globsec debate of the UAE’s "hugely outsized" role in the fight against Isis.
"It’s trite these days to say that any country punches above its weight, but in every possible way the Emirates did, both militarily, and very importantly, the UAE was extraordinarily helpful on getting to the issue of violent extremism," he said.
He also noted the impact that Hedayah, among others in the UAE, has played in addressing violent extremism.
Sarfira
Director: Sudha Kongara Prasad
Starring: Akshay Kumar, Radhika Madan, Paresh Rawal
Rating: 2/5
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
Company profile
Name: Back to Games and Boardgame Space
Started: Back to Games (2015); Boardgame Space (Mark Azzam became co-founder in 2017)
Founder: Back to Games (Mr Azzam); Boardgame Space (Mr Azzam and Feras Al Bastaki)
Based: Dubai and Abu Dhabi
Industry: Back to Games (retail); Boardgame Space (wholesale and distribution)
Funding: Back to Games: self-funded by Mr Azzam with Dh1.3 million; Mr Azzam invested Dh250,000 in Boardgame Space
Growth: Back to Games: from 300 products in 2015 to 7,000 in 2019; Boardgame Space: from 34 games in 2017 to 3,500 in 2019
UAE currency: the story behind the money in your pockets
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059
Groom and Two Brides
Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
MATCH INFO
Serie A
Juventus v Fiorentina, Saturday, 8pm (UAE)
Match is on BeIN Sports
The finalists
Player of the Century, 2001-2020: Cristiano Ronaldo (Juventus), Lionel Messi (Barcelona), Mohamed Salah (Liverpool), Ronaldinho
Coach of the Century, 2001-2020: Pep Guardiola (Manchester City), Jose Mourinho (Tottenham Hotspur), Zinedine Zidane (Real Madrid), Sir Alex Ferguson
Club of the Century, 2001-2020: Al Ahly (Egypt), Bayern Munich (Germany), Barcelona (Spain), Real Madrid (Spain)
Player of the Year: Cristiano Ronaldo, Lionel Messi, Robert Lewandowski (Bayern Munich)
Club of the Year: Bayern Munich, Liverpool, Real Madrid
Coach of the Year: Gian Piero Gasperini (Atalanta), Hans-Dieter Flick (Bayern Munich), Jurgen Klopp (Liverpool)
Agent of the Century, 2001-2020: Giovanni Branchini, Jorge Mendes, Mino Raiola
65
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Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
Tour de France 2017: Stage 5
Vittel - La Planche de Belles Filles, 160.5km
It is a shorter stage, but one that will lead to a brutal uphill finish. This is the third visit in six editions since it was introduced to the race in 2012. Reigning champion Chris Froome won that race.
The five pillars of Islam
FIXTURES
All kick-off times UAE ( 4 GMT)
Friday
Sevilla v Levante (midnight)
Saturday
Athletic Bilbao v Real Sociedad (7.15pm)
Eibar v Valencia (9.30pm)
Atletico Madrid v Alaves (11.45pm)
Sunday
Girona v Getafe (3pm)
Celta Vigo v Villarreal (7.15pm)
Las Palmas v Espanyol (9.30pm)
Barcelona v Deportivo la Coruna (11.45pm)
Monday
Malaga v Real Betis (midnight)
Four%20scenarios%20for%20Ukraine%20war
%3Cp%3E1.%20Protracted%20but%20less%20intense%20war%20(60%25%20likelihood)%3C%2Fp%3E%0A%3Cp%3E2.%20Negotiated%20end%20to%20the%20conflict%20(30%25)%3C%2Fp%3E%0A%3Cp%3E3.%20Russia%20seizes%20more%20territory%20(20%25)%3C%2Fp%3E%0A%3Cp%3E4.%20Ukraine%20pushes%20Russia%20back%20(10%25)%3C%2Fp%3E%0A%3Cp%3E%3Cem%3EForecast%20by%20Economist%20Intelligence%20Unit%3C%2Fem%3E%3C%2Fp%3E%0A
The Little Things
Directed by: John Lee Hancock
Starring: Denzel Washington, Rami Malek, Jared Leto
Four stars
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
Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
RACECARD
6pm: Al Maktoum Challenge Round-1 – Group 1 (PA) $50,000 (Dirt) 1,600m
6.35pm: Festival City Stakes – Conditions (TB) $60,000 (D) 1,200m
7.10pm: Dubai Racing Club Classic – Listed (TB) $100,000 (Turf) 2,410m
7.45pm: Jumeirah Classic Trial – Conditions (TB) $150,000 (T) 1,400m
8.20pm: Al Maktoum Challenge Round-1 – Group 2 (TB) $250,000 (D) 1,600m
8.55pm: Cape Verdi – Group 2 (TB) $180,000 (T) 1,600m
9.30pm: Dubai Dash – Listed (TB) $100,000 (T) 1,000m