Live updates: Follow the latest news on Israel-Gaza
A thunderous boom from nearby Israeli artillery fire sends Mancha, Lior Shelef’s six-year-old dog, scurrying back inside his two-storey home in Kibbutz Snir, a few kilometres south of the border with Lebanon.
“She’s completely messed up,” Mr Shelef says of his beloved white and brown Canaan, who remains scared of the rockets and artillery fire that for the past eight months have echoed in the rugged region, in the shadow of Mount Hermon.
Mr Shelef, 48, an army reservist, was born and raised in the kibbutz, in the north-eastern corner of Israel, sandwiched between the occupied Golan Heights and Lebanon. He worked as a tour guide before the Gaza war began on October 7, but now relies on his military experience to help fortify his kibbutz from Hezbollah rocket fire.
He has arranged concrete blocks and sand bags to provide cover. He knows which parts of the community are vulnerable to missile fire and where not to linger. He has a full military kit ready to go on his driveway and rarely leaves the house without his rifle.
His front garden remains littered with children's toys, even though it has been eight months since his wife and three young children lived in the home he built for them.
Uprooted by fighting
Mr Shelef’s family are among the more than 60,000 Israelis the government ordered to leave after the beginning of the Israel-Gaza war in October, which led to a sharp increase in cross-border fire with Hezbollah. Tens of thousands of Lebanese have also been forced from their homes in fear of Israeli strikes on the south of their country.
His family now live in a hotel, a 30-minute drive from the kibbutz, out of range from Hezbollah attacks. But the emotional and psychological effects of this slow-burning conflict have already taken a toll.
“My kids are, I'll be very honest, completely messed up from this war,” Mr Shelef says. “They needed to change schools and kindergartens – they have no stability in their lives.”
It is the uncertainty of whether they will be able to return home that weighs most heavily on the Shelef family. "At the beginning of the war, we expected this would take a month or two," he says. "We're now at 255 days – just to say that sentence is crazy."
Dozens of residents-turned-guards like Mr Shelef have worked to keep the community's green lawns and colourful flower beds healthy. They have ensured its agricultural economy functions under hails of rockets and keep summer wildfires at bay so those who fled the violence do not return home to charred ruins.
Israel has long valued border settlements, including Snir, as a key means to guard the frontiers of the state. Despite the dozens of heavily armed, highly trained men that remain, Mr Shelef is worried about the survival of his community.
"In the first and second Lebanon wars, we established a buffer zone on their side of the border," he tells The National. "Today it's the other way round, something the government literally created themselves when they evacuated residents."
He says the Israeli government has failed to keep people in the north informed during the violence and, in recent weeks, the exchanges between the military and Hezbollah have increased sharply. “I need to see a future, I need to see a horizon, I need to see that someone will take care of me,” he adds.
The bearded veteran said the situation along the border was “by far the worst” he had faced, partly because it has stripped him of his vision of the future.
“We chose to live here,” he says. “But I never felt as abandoned as I feel now and my love for my country hasn't changed. The problem is my love for my government … which is a bit of a problem.”
Need for diplomacy
As the conflict escalates, there is a growing fear in northern Israel that the worst is still ahead. “It seems like war is inevitable,” Mr Shelef says.
“I hope I'm wrong. What I hope for is a diplomatic decision, and I'm not just hoping for it for me. I am hoping for the people of Lebanon that that will happen for them. But people that live in the Mediterranean have blood in their veins that boils at 42 degrees on a daily basis. We are eager for fights."
On Monday, senior US envoy Amos Hochstein arrived in Israel to discuss the situation at the border.
Mr Hochstein, who helped to broker the 2022 agreement between Israel and Lebanon that demarcated the maritime boundary between the countries, has held regular meetings with Israeli and Lebanese officials in a bid to stave off a full conflict.
A few kilometres from Kibbutz Snir, a deafening clap of Israeli artillery fire sounds over Ein Qiniyye, a Druze village in the Golan Heights. The sound is so familiar to residents now that a mother and her toddler playing in a leafy park barely acknowledge it.
Unlike some in other villages along the border, Ein Qiniyye residents have remained in their homes. But the 2,500 people who make up the community are struggling because economic opportunities have evaporated since the conflict started.
“All the people still here have a big problem,” says Wael Mugrabi, a former karate champion who now serves as village mayor. “They don’t have [enough] money now because they are not working.”
Mr Mugrabi, who said he identifies as Israeli, echoed the sentiments of Mr Shelef as he accused the government of forgetting about his village amid the rising tensions. “They don’t give us anything here in the north,” he tells The National.
With regards to the increased fighting and the possibility of an all-out war with Hezbollah, Mr Mugrabi does not mince his words.
“I think we are in the war,” he says. “We have been in the war since three days after October 7.”
Director: Romany Saad
Starring: Mirfat Amin, Boumi Fouad and Tariq Al Ibyari
The specs: 2018 Maserati Ghibli
Price, base / as tested: Dh269,000 / Dh369,000
Engine: 3.0-litre twin-turbocharged V6
Transmission: Eight-speed automatic
Power: 355hp @ 5,500rpm
Torque: 500Nm @ 4,500rpm
Fuel economy, combined: 8.9L / 100km
Killing of Qassem Suleimani
THE SIXTH SENSE
Starring: Bruce Willis, Toni Collette, Hayley Joel Osment
Director: M. Night Shyamalan
Rating: 5/5
The Vile
Starring: Bdoor Mohammad, Jasem Alkharraz, Iman Tarik, Sarah Taibah
Director: Majid Al Ansari
Rating: 4/5
The specs
Engine: 3.9-litre twin-turbo V8
Power: 620hp from 5,750-7,500rpm
Torque: 760Nm from 3,000-5,750rpm
Transmission: Eight-speed dual-clutch auto
On sale: Now
Price: From Dh1.05 million ($286,000)
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)
What is a black hole?
1. Black holes are objects whose gravity is so strong not even light can escape their pull
2. They can be created when massive stars collapse under their own weight
3. Large black holes can also be formed when smaller ones collide and merge
4. The biggest black holes lurk at the centre of many galaxies, including our own
5. Astronomers believe that when the universe was very young, black holes affected how galaxies formed
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
if you go
The flights
Etihad, Emirates and Singapore Airlines fly direct from the UAE to Singapore from Dh2,265 return including taxes. The flight takes about 7 hours.
The hotel
Rooms at the M Social Singapore cost from SG $179 (Dh488) per night including taxes.
The tour
Makan Makan Walking group tours costs from SG $90 (Dh245) per person for about three hours. Tailor-made tours can be arranged. For details go to www.woknstroll.com.sg
'Project Power'
Stars: Jamie Foxx, Joseph Gordon-Levitt, Dominique Fishback
Director: Henry Joost and Ariel Schulman
Rating: 3.5/5
'Tell the Machine Goodnight' by Katie Williams
Penguin Randomhouse
Dhadak 2
Director: Shazia Iqbal
Starring: Siddhant Chaturvedi, Triptii Dimri
Rating: 1/5
Recipe: Spirulina Coconut Brothie
Ingredients
1 tbsp Spirulina powder
1 banana
1 cup unsweetened coconut milk (full fat preferable)
1 tbsp fresh turmeric or turmeric powder
½ cup fresh spinach leaves
½ cup vegan broth
2 crushed ice cubes (optional)
Method
Blend all the ingredients together on high in a high-speed blender until smooth and creamy.
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RESULTS
Men
1 Marius Kipserem (KEN) 2:04:04
2 Abraham Kiptum (KEN) 2:04:16
3 Dejene Debela Gonfra (ETH) 2:07:06
4 Thomas Rono (KEN) 2:07:12
5 Stanley Biwott (KEN) 2:09:18
Women
1 Ababel Yeshaneh (ETH) 2:20:16
2 Eunice Chumba (BRN) 2:20:54
3 Gelete Burka (ETH) 2:24:07
4 Chaltu Tafa (ETH) 2:25:09
5 Caroline Kilel (KEN) 2:29:14
'Spies in Disguise'
Director: Nick Bruno and Troy Quane
Stars: Will Smith, Tom Holland, Karen Gillan and Roshida Jones
Rating: 4 out of 5 stars
The Penguin
Starring: Colin Farrell, Cristin Milioti, Rhenzy Feliz
Creator: Lauren LeFranc
Rating: 4/5
The Bio
Hometown: Bogota, Colombia
Favourite place to relax in UAE: the desert around Al Mleiha in Sharjah or the eastern mangroves in Abu Dhabi
The one book everyone should read: 100 Years of Solitude by Gabriel Garcia Marquez. It will make your mind fly
Favourite documentary: Chasing Coral by Jeff Orlowski. It's a good reality check about one of the most valued ecosystems for humanity
Who was Alfred Nobel?
The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.
- In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
- Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
- Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
Brief scores:
Toss: Nepal, chose to field
UAE 153-6: Shaiman (59), Usman (30); Regmi 2-23
Nepal 132-7: Jora 53 not out; Zahoor 2-17
Result: UAE won by 21 runs
Series: UAE lead 1-0
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THE%20SPECS
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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
MATCH INFO
Uefa Champions League semi-finals, first leg
Liverpool v Roma
When: April 24, 10.45pm kick-off (UAE)
Where: Anfield, Liverpool
Live: BeIN Sports HD
Second leg: May 2, Stadio Olimpico, Rome
SUZUME
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