Live updates: Follow the latest on Israel-Gaza
Dozens were killed in separate overnight air strikes launched by the Israeli military on Lebanon, Syria and Gaza as it intensifies its attack on what it claims to be Hamas and Hezbollah positions.
Israel launched 14 air strikes on Beirut's southern suburbs late on Friday, shortly after Israel's military warned residents to leave parts of the area. The number of casualties was not immediately clear.
Lebanon's state news agency (NNA) reported an air raid near the Lebanese University, Haret Hreik in the Burj Al Barajneh suburb, and one on Al Jamous neighbourhood. Thick black smoke engulfed areas of the capital, state media added.
The strikes near Beirut came several hours after at least seven people were killed and 46 injured in Israeli attacks on the Lebanese port city of Tyre, NNA reported. The agency said the raids caused huge damage, adding that the injured were transported to hospitals in the city. The Lebanese Health Ministry on Saturday updated an earlier toll.
The Israeli military claimed it was targeting Hamas positions in Gaza and Hezbollah in Lebanon. The Lebanese armed group on Friday claimed it had targeted Israeli naval bases with a salvo of rockets and missiles.
The UN peacekeeping force in Lebanon on Friday said that two Israeli army excavators and a bulldozer destroyed part of a fence and a concrete structure at a Unifil position in Ras Naqoura in southern Lebanon. "The deliberate and direct destruction of clearly identifiable Unifil property is a flagrant violation of international law and resolution 1701," the mission said.
Since hostilities escalated between Hezbollah and Israel, Unifil has accused the Israeli military of deliberately attacking its bases, including by shooting at peacekeepers and destroying watchtowers. Israel denies it is intentionally targeting the peacekeeping mission but has told Unifil to leave the area for its own safety. A request the force has rejected.
In Gaza, at least 14 Palestinians were killed in Israeli attacks on Gaza city and Khan Younis, south of the strip, the official news agency Wafa reported. Five people were killed when Israeli forces attacked the Fahd Al Sabbah school housing displaced people in Gaza city's Jaffa street and nine others were killed in Khan Younis when Israeli planes bombed tents housing people there.
Numerous attempts at a ceasefire in the past year have borne no results. The US has reportedly told Qatar that the presence of Hamas in Doha is no longer acceptable in the weeks since the group rejected the latest proposal to achieve a ceasefire and a hostage deal, a senior administration official told Reuters on Friday.
Qatar played a key role in mediating efforts to broker a ceasefire between Hamas and Israel. The Financial Times, citing a source familiar with the talks, reported on Friday that Doha had asked the Palestinian group to leave the country.
More than 43,500 people have been killed in Gaza since Israel began its war there in October last year after a Hamas attack on its territory killed about 1,200 people. Israel's war has since expanded to Lebanon, while it also launches strikes on Syria and the Houthis in Yemen.
The Israeli military also continued its strikes on Syria where, just around midnight, Syrian state media reported an Israeli strike in the countryside of Aleppo and Idlib that injured soldiers and caused damage.
"At around 00:45 after midnight, the Israeli army launched an air aggression from the direction of south-east Aleppo, targeting a number of sites in the countryside of Aleppo and Idlib," the official Sana news agency said.
The report added that the attack had "resulted in the injury of a number of soldiers and some material losses", without providing further details. The Syrian Observatory for Human Rights, a Britain-based war monitor, reported the strikes had targeted military installations.
The war monitor also said members of the Iranian revolutionary guards and pro-Tehran factions were based in the area. The Israeli military has intensified its strikes on Syria since it launched its war on Hezbollah in neighbouring Lebanon.
Israeli authorities rarely comment on the strikes but have repeatedly said they will not allow archenemy Iran to expand its presence in Syria.
Match statistics
Abu Dhabi Harlequins 36 Bahrain 32
Harlequins
Tries: Penalty 2, Stevenson, Teasdale, Semple
Cons: Stevenson 2
Pens: Stevenson
Bahrain
Tries: Wallace 2, Heath, Evans, Behan
Cons: Radley 2
Pen: Radley
Man of the match: Craig Nutt (Harlequins)
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.
Springsteen: Deliver Me from Nowhere
Director: Scott Cooper
Starring: Jeremy Allen White, Odessa Young, Jeremy Strong
Rating: 4/5
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
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
BMW M5 specs
Engine: 4.4-litre twin-turbo V-8 petrol enging with additional electric motor
Power: 727hp
Torque: 1,000Nm
Transmission: 8-speed auto
Fuel consumption: 10.6L/100km
On sale: Now
Price: From Dh650,000
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
Company%20Profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3ENamara%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3EJune%202022%0D%3Cbr%3E%3Cstrong%3EFounder%3A%20%3C%2Fstrong%3EMohammed%20Alnamara%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EDubai%20%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EMicrofinance%0D%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%20%3C%2Fstrong%3E16%0D%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3ESeries%20A%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EFamily%20offices%0D%3Cbr%3E%3C%2Fp%3E%0A
The specs
Engine: 3.0-litre 6-cyl turbo
Power: 374hp at 5,500-6,500rpm
Torque: 500Nm from 1,900-5,000rpm
Transmission: 8-speed auto
Fuel consumption: 8.5L/100km
Price: from Dh285,000
On sale: from January 2022
'The Woman in the House Across the Street from the Girl in the Window'
Director:Michael Lehmann
Stars:Kristen Bell
Rating: 1/5
Killing of Qassem Suleimani
What is Reform?
Reform is a right-wing, populist party led by Nigel Farage, a former MEP who won a seat in the House of Commons last year at his eighth attempt and a prominent figure in the campaign for the UK to leave the European Union.
It was founded in 2018 and originally called the Brexit Party.
Many of its members previously belonged to UKIP or the mainstream Conservatives.
After Brexit took place, the party focused on the reformation of British democracy.
Former Tory deputy chairman Lee Anderson became its first MP after defecting in March 2024.
The party gained support from Elon Musk, and had hoped the tech billionaire would make a £100m donation. However, Mr Musk changed his mind and called for Mr Farage to step down as leader in a row involving the US tycoon's support for far-right figurehead Tommy Robinson who is in prison for contempt of court.
Roll of honour
Who has won what so far in the West Asia Premiership season?
Western Clubs Champions League - Winners: Abu Dhabi Harlequins; Runners up: Bahrain
Dubai Rugby Sevens - Winners: Dubai Exiles; Runners up: Jebel Ali Dragons
West Asia Premiership - Winners: Jebel Ali Dragons; Runners up: Abu Dhabi Harlequins
UAE Premiership Cup - Winners: Abu Dhabi Harlequins; Runners up: Dubai Exiles
West Asia Cup - Winners: Bahrain; Runners up: Dubai Exiles
West Asia Trophy - Winners: Dubai Hurricanes; Runners up: DSC Eagles
Final West Asia Premiership standings - 1. Jebel Ali Dragons; 2. Abu Dhabi Harlequins; 3. Bahrain; 4. Dubai Exiles; 5. Dubai Hurricanes; 6. DSC Eagles; 7. Abu Dhabi Saracens
Fixture (UAE Premiership final) - Friday, April 13, Al Ain – Dubai Exiles v Abu Dhabi Harlequins
'The Ice Road'
Director: Jonathan Hensleigh
Stars: Liam Neeson, Amber Midthunder, Laurence Fishburne
2/5