• Displaced Palestinians flee after being ordered by the Israeli military to leave their neighbourhoods in Beit Lahiya, in the northern Gaza Strip. Reuters
    Displaced Palestinians flee after being ordered by the Israeli military to leave their neighbourhoods in Beit Lahiya, in the northern Gaza Strip. Reuters
  • Beit Lahia and other parts of northern Gaza have been besieged by Israeli forces for several weeks, with little food, water or medical aid entering the area. Reuters
    Beit Lahia and other parts of northern Gaza have been besieged by Israeli forces for several weeks, with little food, water or medical aid entering the area. Reuters
  • Leaflets dropped by Israeli military drones warned residents in northern Gaza that they were in a 'dangerous combat zone'. Reuters
    Leaflets dropped by Israeli military drones warned residents in northern Gaza that they were in a 'dangerous combat zone'. Reuters
  • Displaced Palestinians ordered by the Israeli military to evacuate their neighborhoods make their way as they flee amid an Israeli military operation, in Beit Lahiya in the northern Gaza Strip October 22, 2024. REUTERS / Stringer
    Displaced Palestinians ordered by the Israeli military to evacuate their neighborhoods make their way as they flee amid an Israeli military operation, in Beit Lahiya in the northern Gaza Strip October 22, 2024. REUTERS / Stringer
  • Palestinians carry their belongs down a street in Beit Lahia, amid the ongoing conflict between Israel and Hamas. AFP
    Palestinians carry their belongs down a street in Beit Lahia, amid the ongoing conflict between Israel and Hamas. AFP
  • Families said they were fired on and Israeli forces set fire to buildings near the hospital in Beit Lahia where people had been sheltering. AFP
    Families said they were fired on and Israeli forces set fire to buildings near the hospital in Beit Lahia where people had been sheltering. AFP
  • Palestinians walk down a street in Beit Lahia. Hundreds of thousands of people in northern Gaza remain under siege. AFP
    Palestinians walk down a street in Beit Lahia. Hundreds of thousands of people in northern Gaza remain under siege. AFP

Gazans forced to abandon their dead under heavy Israeli fire in north


Nagham Mohanna
  • English
  • Arabic

Live updates: Follow the latest on Israel-Gaza

The town of Beit Lahia in besieged northern Gaza came under heavy attack by Israel's military on Tuesday, residents said, with at least 15 civilians killed by a drone strike and artillery fire, according to the official Palestinian news agency Wafa.

"The situation has been extremely dire since dawn, and the Israeli army has not stopped its attacks, not even for a minute. These assaults have resulted in dozens of martyrs lying in the streets, forcing the residents to bury them without shrouds in public roads,” Mohammed Al Maqadma, 26, told The National.

Beit Lahia, the nearby Jabalia refugee camp and other northern areas have been under siege for 18 days as the Israeli military carries out attacks that it says are aimed at Hamas fighters who have gathered there. Residents face acute shortages of essentials and are being ordered to leave their homes under threat of violence.

Abu Safia, director of Kamal Adwan Hospital in Beit Lahia, described the dire conditions there. “We are under fire from all directions. People are terrified. The situation is catastrophic. They are killing people in the streets. We will not abandon Kamal Adwan Hospital, and we will not leave the injured behind."

Smoke rises over Beit Lahia after Israeli strikes on northern Gaza on Tuesday. AFP
Smoke rises over Beit Lahia after Israeli strikes on northern Gaza on Tuesday. AFP

Military drones dropped leaflets ordering Beit Lahia residents to leave, which read: "To all those in shelters and hospitals, you are in a dangerous combat zone. For your safety, move immediately towards the Indonesian Hospital via Al Awda Street and Beit Lahia Main Street. Any movement in another direction will put your life at risk."

But even those who obeyed the order reported coming under attack. Yasser Hamad, a father of 11, said his son Ahmed, who was about 20 years old, was killed by an Israeli drone as the family made the gruelling 10km trek to Gaza city.

"Ahmed was martyred instantly when a drone shot him in the head. We couldn’t retrieve his body because the army ordered us not to look right or left and to leave without carrying anything," Mr Hamad told The National.

"We left with heavy hearts, filled with anguish and immense sorrow because we had to leave a part of us behind, lying on the ground, unable to bury or shroud him,” he said.

“I wept bitterly over the helplessness we had reached. I remembered my son in every stage of his life and how I parted with him without a final embrace, without even being able to shroud or bury him.”

Philippe Lazzarini, head of the UN refugee for Palestinian refugees, UNRWA, said people in northern Gaza "are just waiting to die".

"Our staff report they cannot find food, water or medical care. The smell of death is everywhere as bodies are left lying on the roads or under the rubble. Missions to clear the bodies or provide humanitarian assistance are denied," Mr Lazzarini said in a post on X.

He pleaded for "an immediate truce, even if for few hours, to enable safe humanitarian passage for families who wish to leave the area and reach safer places".

Palestinians leave Jabalia amid ongoing Israeli military operations in northern Gaza on October 22, 2024. Reuters
Palestinians leave Jabalia amid ongoing Israeli military operations in northern Gaza on October 22, 2024. Reuters

Asmahan Shatat, 42, said three of her nine children were injured after the family followed the military's orders and left the school at Jabalia camp, where they had been sheltering.

"We reached western Gaza with three of my children wounded after the army targeted us with shells, despite following the so-called safe route," she told The National.

“As soon as we moved, they fired a shell at us, killing and injuring several displaced people. The drone warned us not to move or look around.”

Fortunately, her children's wounds were not that serious. “By God’s grace, they could walk, and we eventually found a cart that took us to western Gaza."

Ms Shatat said her family has been forced to move seven times since the war began. "We don’t know when this brutal aggression against us will end. The Israeli army targets displaced people after specifying so-called safe routes for them. It’s a clear, systematic tactic aimed at killing Palestinians by any means," she said.

In southern Gaza, four Palestinians died and two were injured on Tuesday when Israel bombed a home and a gathering of people in the Khirbet Al Adas area, north of Rafah, Wafa reported.

The number of Palestinians killed in the war has risen to 42,718 after 115 more died during the 48-hour reporting period, the enclave's Health Ministry said on Tuesday. Another 487 people were wounded, taking the total to 100,282.

The war began after Hamas militants from Gaza killed about 1,200 people in raids on southern Israel on October 7 last year. About 250 people were taken back to Gaza as hostages, of whom about 100 remain in captivity, including about 30 who are believed to have died.

While you're here ...

Damien McElroy: What happens to Brexit?

Con Coughlin: Could the virus break the EU?

Andrea Matteo Fontana: Europe to emerge stronger

Tips for taking the metro

- set out well ahead of time

- make sure you have at least Dh15 on you Nol card, as there could be big queues for top-up machines

- enter the right cabin. The train may be too busy to move between carriages once you're on

- don't carry too much luggage and tuck it under a seat to make room for fellow passengers

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

Cryopreservation: A timeline
  1. Keyhole surgery under general anaesthetic
  2. Ovarian tissue surgically removed
  3. Tissue processed in a high-tech facility
  4. Tissue re-implanted at a time of the patient’s choosing
  5. Full hormone production regained within 4-6 months
Who are the Soroptimists?

The first Soroptimists club was founded in Oakland, California in 1921. The name comes from the Latin word soror which means sister, combined with optima, meaning the best.

The organisation said its name is best interpreted as ‘the best for women’.

Since then the group has grown exponentially around the world and is officially affiliated with the United Nations. The organisation also counts Queen Mathilde of Belgium among its ranks.

SERIE A FIXTURES

Saturday (All UAE kick-off times)

Lecce v SPAL (6pm)

Bologna v Genoa (9pm)

Atlanta v Roma (11.45pm)

Sunday

Udinese v Hellas Verona (3.30pm)

Juventus v Brescia (6pm)

Sampdoria v Fiorentina (6pm)

Sassuolo v Parma (6pm)

Cagliari v Napoli (9pm)

Lazio v Inter Milan (11.45pm)

Monday

AC Milan v Torino (11.45pm)

 

Know before you go
  • Jebel Akhdar is a two-hour drive from Muscat airport or a six-hour drive from Dubai. It’s impossible to visit by car unless you have a 4x4. Phone ahead to the hotel to arrange a transfer.
  • If you’re driving, make sure your insurance covers Oman.
  • By air: Budget airlines Air Arabia, Flydubai and SalamAir offer direct routes to Muscat from the UAE.
  • Tourists from the Emirates (UAE nationals not included) must apply for an Omani visa online before arrival at evisa.rop.gov.om. The process typically takes several days.
  • Flash floods are probable due to the terrain and a lack of drainage. Always check the weather before venturing into any canyons or other remote areas and identify a plan of escape that includes high ground, shelter and parking where your car won’t be overtaken by sudden downpours.

 

The full list of 2020 Brit Award nominees (winners in bold):

British group

Coldplay

Foals

Bring me the Horizon

D-Block Europe

Bastille

British Female

Mabel

Freya Ridings

FKA Twigs

Charli xcx

Mahalia​

British male

Harry Styles

Lewis Capaldi

Dave

Michael Kiwanuka

Stormzy​

Best new artist

Aitch

Lewis Capaldi

Dave

Mabel

Sam Fender

Best song

Ed Sheeran and Justin Bieber - I Don’t Care

Mabel - Don’t Call Me Up

Calvin Harrison and Rag’n’Bone Man - Giant

Dave - Location

Mark Ronson feat. Miley Cyrus - Nothing Breaks Like A Heart

AJ Tracey - Ladbroke Grove

Lewis Capaldi - Someone you Loved

Tom Walker - Just You and I

Sam Smith and Normani - Dancing with a Stranger

Stormzy - Vossi Bop

International female

Ariana Grande

Billie Eilish

Camila Cabello

Lana Del Rey

Lizzo

International male

Bruce Springsteen

Burna Boy

Tyler, The Creator

Dermot Kennedy

Post Malone

Best album

Stormzy - Heavy is the Head

Michael Kiwanuka - Kiwanuka

Lewis Capaldi - Divinely Uninspired to a Hellish Extent

Dave - Psychodrama

Harry Styles - Fine Line

Rising star

Celeste

Joy Crookes

beabadoobee

Skoda Superb Specs

Engine: 2-litre TSI petrol

Power: 190hp

Torque: 320Nm

Price: From Dh147,000

Available: Now

Sinopharm vaccine explained

The Sinopharm vaccine was created using techniques that have been around for decades. 

“This is an inactivated vaccine. Simply what it means is that the virus is taken, cultured and inactivated," said Dr Nawal Al Kaabi, chair of the UAE's National Covid-19 Clinical Management Committee.

"What is left is a skeleton of the virus so it looks like a virus, but it is not live."

This is then injected into the body.

"The body will recognise it and form antibodies but because it is inactive, we will need more than one dose. The body will not develop immunity with one dose," she said.

"You have to be exposed more than one time to what we call the antigen."

The vaccine should offer protection for at least months, but no one knows how long beyond that.

Dr Al Kaabi said early vaccine volunteers in China were given shots last spring and still have antibodies today.

“Since it is inactivated, it will not last forever," she said.

Tax authority targets shisha levy evasion

The Federal Tax Authority will track shisha imports with electronic markers to protect customers and ensure levies have been paid.

Khalid Ali Al Bustani, director of the tax authority, on Sunday said the move is to "prevent tax evasion and support the authority’s tax collection efforts".

The scheme’s first phase, which came into effect on 1st January, 2019, covers all types of imported and domestically produced and distributed cigarettes. As of May 1, importing any type of cigarettes without the digital marks will be prohibited.

He said the latest phase will see imported and locally produced shisha tobacco tracked by the final quarter of this year.

"The FTA also maintains ongoing communication with concerned companies, to help them adapt their systems to meet our requirements and coordinate between all parties involved," he said.

As with cigarettes, shisha was hit with a 100 per cent tax in October 2017, though manufacturers and cafes absorbed some of the costs to prevent prices doubling.

How to watch Ireland v Pakistan in UAE

When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.

The specs

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Power: 503hp at 6,000rpm

Torque: 685Nm at 2,000rpm

Transmission: 8-speed auto

Price: from Dh850,000

On sale: now

Results:

5pm: Handicap (PA) | Dh80,000 | 1,600 metres

Winner: Dasan Da, Saeed Al Mazrooei (jockey), Helal Al Alawi (trainer)

5.30pm: Maiden (PA) | Dh80,000 | 1,600m

Winner: AF Saabah, Tadhg O’Shea, Ernst Oertel

6pm: Handicap (PA) | Dh80,000 | 1,600m

Winner: Mukaram, Pat Cosgrave, Eric Lemartinel

6.30pm: Handicap (PA) | Dh80,000 | 2,200m

Winner: MH Tawag, Richard Mullen, Elise Jeanne

7pm: Wathba Stallions Cup Handicap (PA) | Dh70,000 | 1,400m

Winner: RB Inferno, Fabrice Veron, Ismail Mohammed

7.30pm: Handicap (TB) | Dh100,000 | 1,600m

Winner: Juthoor, Jim Crowley, Erwan Charpy

Specs

Engine: 51.5kW electric motor

Range: 400km

Power: 134bhp

Torque: 175Nm

Price: From Dh98,800

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Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

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Electric scooters: some rules to remember
  • Riders must be 14-years-old or over
  • Wear a protective helmet
  • Park the electric scooter in designated parking lots (if any)
  • Do not leave electric scooter in locations that obstruct traffic or pedestrians
  • Solo riders only, no passengers allowed
  • Do not drive outside designated lanes
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%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EPeyton%20Reed%3Cbr%3E%3Cbr%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Paul%20Rudd%2C%20Evangeline%20Lilly%2C%20Jonathan%20Majors%3Cbr%3E%3Cbr%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2%2F5%3C%2Fp%3E%0A
Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

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

Updated: October 23, 2024, 2:49 AM