Live updates: Follow the latest on Israel-Gaza
Hanan, who is three years old, lost both her legs in an Israeli air strike that killed her mother last month. Her sister, Misk, 18 months old, lost her left leg – she had just started learning how to walk. They are only two of more than 4,000 children left without at least one limb since Israel waged war on Gaza last October.
“The situation is heartbreaking – Misk had just learnt to walk and now she can’t,” said Shifaa Al Dogee, who now cares for her two nieces. Hanan, who is too young to understand her condition, keeps asking about her legs.
“She asks why other children have legs but she doesn’t,” Mrs Al Dogee told The National. “I can’t find the words to explain it to her. When they ask about their mother I tell them she’s coming, but they’ve started to lose faith in my answers. What should I say when she asks who took her legs?”
The Ministry of Health in Gaza estimates more than 10,000 Palestinians have lost at least one limb since the start of the war a year ago, including at least 4,000 children. The World Health Organisation estimates the number of amputations in the Gaza Strip at between 3,105 and 4,050.
Severe limb injuries, estimated to be between 13,455 to 17,550, are the main driver of the need for rehabilitation, said the World Health Organisation. A surge in spinal cord, traumatic brain and major burn injuries contribute to the overall number of life-changing conditions, according to the UN agency.
Sahar, 8, who lives in Jabalia camp in northern Gaza, lost her left leg in a bombing that also claimed the life of her mother in April. “The loss of my wife was incredibly difficult,” her father Saqr Wadi told The National. “But seeing my daughter lose her leg was even harder.
All she wishes for is to stand on her feet again
Saqr Wadi,
father of amputee
“Sahar was always so full of life – running, playing, laughing – and now she’s confined. Sometimes, I carry her outside just to give her a change of scenery.”
His two sons were also injured in the attack, but their wounds were minor. In Gaza, many children are bearing the physical and emotional scars of a grinding year of war. Sahar’s injury has left her emotionally devastated.
“She’s not the same joyful child she once was,” her father said. “Now, she mostly talks about death and war, all she wishes for is to stand on her feet again.”
The family faces immense challenges in buying painkillers and medicine under the Israeli blockade. “We’ve applied for travel permits to get her proper treatment but no one has responded.”
Mr Wadi’s greatest wish is for Sahar to receive a prosthetic leg. “I just want her to walk again like other children. She loved karate and going to the club but now she’s deprived of all that.”
New reality
Dr Mohammed Shaheen, an orthopaedic surgeon at Al Aqsa Martyrs Hospital in Deir Al Balah, said that amputations in Gaza are often a result of deep tissue injuries.
“We make the decision to amputate when the limb is beyond saving due to infection, loss of arteries, deep tissue damage or bone loss. When patients arrive with an already amputated limb, they usually understand. But when we have to decide on amputation, convincing them is difficult.”
Dr Shaheen estimates there are about 10 amputations daily across Gaza, with three taking place at Al Aqsa Martyrs Hospital alone. It takes a team of specialists, including orthopaedic surgeons, vascular surgeons, physical therapists and mental health professionals, to prepare an amputee for their new reality.
Arafat Abu Mashaikh, head of the Mental Health Department at Al Aqsa Martyrs Hospital, highlighted the deep psychological wounds left by amputations.
“Losing a limb, changing body appearance and the inability to perform daily activities causes immense psychological distress, he told The National. “It’s a journey that begins with denial and only ends with acceptance, and many never fully reach that point.”
To compound matters, Gaza's lack of rehabilitation centres, wheelchairs and crutches makes it harder for amputees to adjust to their new circumstances.
“I often face the same heartbreaking question from children: 'Will my leg grow back?’ And I can’t answer them because they don’t yet understand the reality of their situation,” Dr Abu Mashaikh said.
With no prosthetic centres or sufficient mental health facilities in Gaza, he said there is a great need for more mental health professionals to help amputees cope. “Even our society needs to become more accepting of these cases,” he said.
Gazan child amputee dreams of becoming a pilot after evacuation to Qatar
UAE cricketers abroad
Sid Jhurani is not the first cricketer from the UAE to go to the UK to try his luck.
Rameez Shahzad Played alongside Ben Stokes and Liam Plunkett in Durham while he was studying there. He also played club cricket as an overseas professional, but his time in the UK stunted his UAE career. The batsman went a decade without playing for the national team.
Yodhin Punja The seam bowler was named in the UAE’s extended World Cup squad in 2015 despite being just 15 at the time. He made his senior UAE debut aged 16, and subsequently took up a scholarship at Claremont High School in the south of England.
MATCH INFO
Aston Villa 1 (Konsa 63')
Sheffield United 0
Red card: Jon Egan (Sheffield United)
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
The Africa Institute 101
Housed on the same site as the original Africa Hall, which first hosted an Arab-African Symposium in 1976, the newly renovated building will be home to a think tank and postgraduate studies hub (it will offer master’s and PhD programmes). The centre will focus on both the historical and contemporary links between Africa and the Gulf, and will serve as a meeting place for conferences, symposia, lectures, film screenings, plays, musical performances and more. In fact, today it is hosting a symposium – 5-plus-1: Rethinking Abstraction that will look at the six decades of Frank Bowling’s career, as well as those of his contemporaries that invested social, cultural and personal meaning into abstraction.
South and West: From a Notebook
Joan Didion
Fourth Estate
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ITU Abu Dhabi World Triathlon
Formula One top 10 drivers' standings after Japan
1. Lewis Hamilton, Mercedes 306
2. Sebastian Vettel, Ferrari 247
3. Valtteri Bottas, Mercedes 234
4. Daniel Ricciardo, Red Bull 192
5. Kimi Raikkonen, Ferrari 148
6. Max Verstappen, Red Bull 111
7. Sergio Perez, Force India 82
8. Esteban Ocon, Force India 65
9. Carlos Sainz Jr, Toro Rosso 48
10. Nico Hulkenberg, Renault 34
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Company Profile
Name: JustClean
Based: Kuwait with offices in other GCC countries
Launch year: 2016
Number of employees: 130
Sector: online laundry service
Funding: $12.9m from Kuwait-based Faith Capital Holding
Under-21 European Championship Final
Germany 1 Spain 0
Weiser (40')
Scores
Oman 109-3 in 18.4 overs (Aqib Ilyas 45 not out, Aamir Kaleem 27) beat UAE 108-9 in 20 overs (Usman 27, Mustafa 24, Fayyaz 3-16, Bilal 3-23)
COMPANY%20PROFILE
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ENGLAND SQUAD
Goalkeepers Henderson, Pickford, Pope.
Defenders Alexander-Arnold, Chilwell, Coady, Dier, Gomez, Keane, Maguire, Maitland-Niles, Mings, Saka, Trippier, Walker.
Midfielders Henderson, Mount, Phillips, Rice, Ward-Prowse, Winks.
Forwards Abraham, Barnes, Calvert-Lewin, Grealish, Ings, Kane, Rashford, Sancho, Sterling.
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FIXTURES
Fixtures for Round 15 (all times UAE)
Friday
Inter Milan v AS Roma (11.45pm)
Saturday
Atalanta v Verona (6pm)
Udinese v Napoli (9pm)
Lazio v Juventus (11.45pm)
Sunday
Lecce v Genoa (3.30pm)
Sassuolo v Cagliari (6pm)
SPAL v Brescia (6pm)
Torino v Fiorentina (6pm)
Sampdoria v Parma (9pm)
Bologna v AC Milan (11.45pm)
World Cricket League Division 2
In Windhoek, Namibia - Top two teams qualify for the World Cup Qualifier in Zimbabwe, which starts on March 4.
UAE fixtures
Thursday February 8, v Kenya; Friday February 9, v Canada; Sunday February 11, v Nepal; Monday February 12, v Oman; Wednesday February 14, v Namibia; Thursday February 15, final
FORSPOKEN
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The%20Legend%20of%20Zelda%3A%20Tears%20of%20The%20Kingdom
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Starfield
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HUNGARIAN GRAND PRIX RESULT
1. Sebastian Vettel, Ferrari 1:39:46.713
2. Kimi Raikkonen, Ferrari 00:00.908
3. Valtteri Bottas, Mercedes-GP 00:12.462
4. Lewis Hamilton, Mercedes-GP 00:12.885
5. Max Verstappen, Red Bull Racing 00:13.276
6. Fernando Alonso, McLaren 01:11.223
7. Carlos Sainz Jr, Toro Rosso 1 lap
8. Sergio Perez, Force India 1 lap
9. Esteban Ocon, Force India 1 lap
10. Stoffel Vandoorne, McLaren 1 lap
11. Daniil Kvyat, Toro Rosso 1 lap
12. Jolyon Palmer, Renault 1 lap
13. Kevin Magnussen, Haas 1 lap
14. Lance Stroll, Williams 1 lap
15. Pascal Wehrlein, Sauber 2 laps
16. Marcus Ericsson, Sauber 2 laps
17r. Nico Huelkenberg, Renault 3 laps
r. Paul Di Resta, Williams 10 laps
r. Romain Grosjean, Haas 50 laps
r. Daniel Ricciardo, Red Bull Racing 70 laps
Infiniti QX80 specs
Engine: twin-turbocharged 3.5-liter V6
Power: 450hp
Torque: 700Nm
Price: From Dh450,000, Autograph model from Dh510,000
Available: Now
LEAGUE CUP QUARTER-FINAL DRAW
Stoke City v Tottenham
Brentford v Newcastle United
Arsenal v Manchester City
Everton v Manchester United
All ties are to be played the week commencing December 21.
How to avoid crypto fraud
- Use unique usernames and passwords while enabling multi-factor authentication.
- Use an offline private key, a physical device that requires manual activation, whenever you access your wallet.
- Avoid suspicious social media ads promoting fraudulent schemes.
- Only invest in crypto projects that you fully understand.
- Critically assess whether a project’s promises or returns seem too good to be true.
- Only use reputable platforms that have a track record of strong regulatory compliance.
- Store funds in hardware wallets as opposed to online exchanges.
The details
Colette
Director: Wash Westmoreland
Starring: Keira Knightley, Dominic West
Our take: 3/5
The specs
Price: From Dh529,000
Engine: 5-litre V8
Transmission: Eight-speed auto
Power: 520hp
Torque: 625Nm
Fuel economy, combined: 12.8L/100km