Live updates: Follow the latest on Israel-Gaza
Sheikh Khaled Nabhan, 54, whose touching farewell to his three-year-old granddaughter Reem – killed in Israeli bombing – went viral on social media, died on Monday in an attack on Nuseirat refugee camp in central Gaza.
The father of five, known as Abu Diyaa, gained widespread recognition in November after the video in which he describes his granddaughter as "soul of the soul" was widely on social media. An Israeli air strike on their home killed both his grandchildren, Reem and Tarek.
Saeed Nabhan, Mr Nabhan's nephew who accompanied him on his charity work during the Israel-Gaza war, said that his children and grandchildren were "his entire world, and he spent much of his time playing with and caring for them”.
Known for his cheerful demeanor, Mr Nabhan brought joy to those around him. “In his final days, Abu Diyaa dedicated himself to charitable work, visiting shelters to check on displaced families and striving to provide support and assistance to those in need," Saeed told The National.
"He played a significant role in organising communal kitchens to distribute meals to displaced people and those affected by the harsh conditions of the Israeli aggression. Just days before his martyrdom, he participated in one of these food distributions.”
Hundreds gathered for Mr Nabhan's funeral in central Gaza. Mourners prayed and wiped blood and dust from his face. Condolences and praise for the positive impact he made in life have flooded social media, which he used to encourage support for Gaza’s needy.
“His compassion extended beyond people to animals, as he cared for stray cats in Nuseirat Camp. Even during the war, he went to great lengths to provide food and water for the cats, despite the immense challenges of accessing supplies during the conflict,” said Saeed.
“Abu Diyaa was one of the most influential figures in Nuseirat Camp, widely known for his role as a man of faith and a model of virtuous Islamic values," Saad Taha Abu, a neighbour and friend, told The National.
"Renowned for his wisdom and dedication to fostering goodwill, people often sought his counsel to mediate disputes. His warm relationships and high regard among the community made him an exceptional peacemaker.”
With one million followers on Instagram, Mr Nabhan shared videos of his family and voiced his hopes for his grandchildren. According to online accounts, he and Reem shared a birthday which would have been celebrated in late December. Reem would have been four years old.
Mr Nabhan carried keepsakes of his grandchildren. On the first anniversary of their deaths, he built a new gravestone, planted flowers and surrounded it with white stones.
His humanitarian initiative, Reem, Soul of the Soul, gave gifts to lift the spirits of children traumatised by Israeli bombardment. "In every hurt child, I see Reem and Tarek," said Mr Nabhan.
He gave toys that belonged to his grandchildren to orphans and comforted injured people of Gaza, while he often visited his daughter, Reem and Tarek's mother.
"I don't believe Abu Diyaa's targeting was random," Mr Taha said. "The occupation has consistently targeted influential Palestinian figures who inspire resilience and unity among the people throughout this war of extermination that has lasted over 14 months.
“Abu Diyaa had dreams of an end to the war, a return to peace and safety. Yet, the occupation extinguished these hopes, along with the life of a man who had dedicated himself to the well-being of his community.”
Two weeks ago, Mr Nabhan posted a video of his brother Asaad Nabhan's house, which was destroyed by the Israeli forces. He was seen helping civil defence forces put out the fire.
School counsellors on mental well-being
Schools counsellors in Abu Dhabi have put a number of provisions in place to help support pupils returning to the classroom next week.
Many children will resume in-person lessons for the first time in 10 months and parents previously raised concerns about the long-term effects of distance learning.
Schools leaders and counsellors said extra support will be offered to anyone that needs it. Additionally, heads of years will be on hand to offer advice or coping mechanisms to ease any concerns.
“Anxiety this time round has really spiralled, more so than from the first lockdown at the beginning of the pandemic,” said Priya Mitchell, counsellor at The British School Al Khubairat in Abu Dhabi.
“Some have got used to being at home don’t want to go back, while others are desperate to get back.
“We have seen an increase in depressive symptoms, especially with older pupils, and self-harm is starting younger.
“It is worrying and has taught us how important it is that we prioritise mental well-being.”
Ms Mitchell said she was liaising more with heads of year so they can support and offer advice to pupils if the demand is there.
The school will also carry out mental well-being checks so they can pick up on any behavioural patterns and put interventions in place to help pupils.
At Raha International School, the well-being team has provided parents with assessment surveys to see how they can support students at home to transition back to school.
“They have created a Well-being Resource Bank that parents have access to on information on various domains of mental health for students and families,” a team member said.
“Our pastoral team have been working with students to help ease the transition and reduce anxiety that [pupils] may experience after some have been nearly a year off campus.
"Special secondary tutorial classes have also focused on preparing students for their return; going over new guidelines, expectations and daily schedules.”
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Nationality: Irish
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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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25 visual effects (VFX) studios
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1,000 VFX artists
3,000 technicians
10 Concept artists, 25 3D designers
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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
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The finalists
Player of the Century, 2001-2020: Cristiano Ronaldo (Juventus), Lionel Messi (Barcelona), Mohamed Salah (Liverpool), Ronaldinho
Coach of the Century, 2001-2020: Pep Guardiola (Manchester City), Jose Mourinho (Tottenham Hotspur), Zinedine Zidane (Real Madrid), Sir Alex Ferguson
Club of the Century, 2001-2020: Al Ahly (Egypt), Bayern Munich (Germany), Barcelona (Spain), Real Madrid (Spain)
Player of the Year: Cristiano Ronaldo, Lionel Messi, Robert Lewandowski (Bayern Munich)
Club of the Year: Bayern Munich, Liverpool, Real Madrid
Coach of the Year: Gian Piero Gasperini (Atalanta), Hans-Dieter Flick (Bayern Munich), Jurgen Klopp (Liverpool)
Agent of the Century, 2001-2020: Giovanni Branchini, Jorge Mendes, Mino Raiola