Live updates: Follow the latest on Israel-Gaza
Israeli jet fighters struck southern Lebanon, Beirut and the eastern Bekaa Valley on Tuesday, in a second day of air assaults targeting Hezbollah that have killed more than 550 people according to Lebanese authorities.
The Ministry of Public Health reported that the Israeli strikes, the largest aerial attack since the 2006 war between Israel and the Iran-backed militant group, have resulted in 558 deaths, including 50 children and 49 women, with 1,835 injured.
In Beirut, at least six people were killed and 15 others injured in an air strike on a residential building in a southern suburb of the capital, according to local health authorities. The Israeli military said the strike on Ghobeiry killed Hezbollah commander Ibrahim Qubaisi, who it said was responsible for attacks on Israel. Hezbollah has not confirmed his death.
The Israeli army said on Tuesday it is conducting “extensive strikes” on Hezbollah sites in Lebanon. Officials said the assault aims to eliminate Hezbollah's military capabilities to allow northern Israeli residents to return home after months of displacement, after cross-border fighting began on October 8, a day after the Hamas attack on southern Israel and the start of Israel's war in Gaza war which has since killed more than 41,400 Palestinians.
The operation also aims to pressure Hezbollah to halt its attacks on Israel, which the group says will continue until Israel agrees to a ceasefire in Gaza. Negotiations for a truce have so far failed, mainly due to Israel's insistence on occupying a southern corridor along the border with Egypt.
Despite the high toll on the Lebanese side, the escalation between Hezbollah and Israel appears calculated. Hezbollah's stronghold in Beirut remains largely untouched aside from a few targeted strikes, and the group has focused on military targets in Israel, keeping the door open for diplomacy.
Lebanese caretaker Prime Minister Najib Mikati welcomed French presidential envoy Jean-Yves Le Drian at the Grand Serail on Tuesday morning, a day after France called for an emergency UN Security Council meeting to address the situation in Lebanon.
Tuesday's strikes hit residential buildings across Baalbek in the east, causing “destruction and massacres”, the National News Agency reported, adding that “among the martyrs were families whose entire members perished under the rubble”.
Israeli attacks encircled Baalbek city from all sides, with at least 28 towns and villages struck by Israeli jets, the NNA reported. Mosques opened their doors for people fleeing the air strikes. Bakeries and petrol stations in the city were packed on Tuesday as residents rushed to stock up on basic supplies.
Air strikes were reported across the south overnight, including in Qasiba, Kfar Sir and Tambourit, while attacks were reported near Tyre, Baalbek and nearby towns and villages on Tuesday morning.
Thousands of people in southern and eastern Lebanon have fled their homes due to the attacks, with the roads out of the southern city of Sidon gridlocked on Monday night as families rushed to head north.
The Israeli army has said it will increase attacks on the Bekaa Valley, where it says Hezbollah is embedded in civilian homes and using the population as “human shields”.
In a video message, Israeli military spokesman Admiral Daniel Hagari also threatened a ground invasion if changes are not made “immediately”.
About 90 temporary shelters have been set up in schools to host the displaced, Lebanese caretaker Environment Minister Nasser Yassin, who is co-ordinating the crisis response, told Reuters, with capacity for more than 26,000 people as civilians flee “Israeli atrocities”.
Israeli air strikes had already displaced about 100,000 civilians across southern Lebanon before the latest escalation.
In Israel, the government declared a “special situation” nationwide, allowing the military to issue widespread orders to the public in the name of safety, which can include closing schools and banning gatherings, among other measures. The military has not yet issued nationwide orders, but special restrictions have been in place in northern regions for several days.
Rocket fire targeting Israel continued on Tuesday, with several buildings damaged in direct hits on Kiryat Shmona, Israel's northernmost city. No casualties were immediately reported. The army said around 50 rockets were fired at the area and its surroundings.
Hezbollah said it targeted the city “in support of the Palestinian people in Gaza” and in defence of Lebanon.
About 20 rockets were fired at the Afula area on Tuesday morning, with shrapnel found across the city and nearby Nazareth, the northern district's largest city and home to a mostly Arab population.
Sirens also rang throughout the night in the northern city of Haifa, where thousands ran to bomb shelters after Hezbollah fired rockets at the area on Monday night. The city is home to Rambam hospital, one of Israel's major health facilities, which has been preparing for war for months, including the possibility it will have to move to an underground bunker.
Hezbollah, a political party and militia, is embedded in Lebanon’s government, institutions and society, leading many Lebanese to worry that Israeli strikes could lead to a high civilian death toll.
Last week, senior Hezbollah commander Ibrahim Aqil was killed, along with 16 other members of the group, in an Israeli strike on Dahieh in the southern suburbs of Beirut. The attack also claimed the lives of dozens of civilians.
The attack came after thousands of booby-trapped pagers and walkie-talkies used by Hezbollah members exploded last week on two consecutive days, killing dozens of people, just after Israel announced a shift in focus from Gaza towards its conflict with Hezbollah.
On Monday evening, Senior Hezbollah commander Ali Karaki was the target of an Israeli strike in Dahieh. Hezbollah published a statement saying that Mr Karaki was well and in a safe place after the Israeli strike, responding to the “allegations of the Zionist enemy regarding the assassination.
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)
White hydrogen: Naturally occurring hydrogen
Chromite: Hard, metallic mineral containing iron oxide and chromium oxide
Ultramafic rocks: Dark-coloured rocks rich in magnesium or iron with very low silica content
Ophiolite: A section of the earth’s crust, which is oceanic in nature that has since been uplifted and exposed on land
Olivine: A commonly occurring magnesium iron silicate mineral that derives its name for its olive-green yellow-green colour
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."
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.”
Director: Shady Ali
Cast: Boumi Fouad , Mohamed Tharout and Hisham Ismael
Rating: 3/5
2.0
Director: S Shankar
Producer: Lyca Productions; presented by Dharma Films
Cast: Rajnikanth, Akshay Kumar, Amy Jackson, Sudhanshu Pandey
Rating: 3.5/5 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
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
The biog
Name: James Mullan
Nationality: Irish
Family: Wife, Pom; and daughters Kate, 18, and Ciara, 13, who attend Jumeirah English Speaking School (JESS)
Favourite book or author: “That’s a really difficult question. I’m a big fan of Donna Tartt, The Secret History. I’d recommend that, go and have a read of that.”
Dream: “It would be to continue to have fun and to work with really interesting people, which I have been very fortunate to do for a lot of my life. I just enjoy working with very smart, fun people.”
