A child looks on during prayers for Palestinians killed in Israeli strikes, at Nasser Hospital in Khan Younis, southern Gaza. Reuters
A child looks on during prayers for Palestinians killed in Israeli strikes, at Nasser Hospital in Khan Younis, southern Gaza. Reuters
A child looks on during prayers for Palestinians killed in Israeli strikes, at Nasser Hospital in Khan Younis, southern Gaza. Reuters
A child looks on during prayers for Palestinians killed in Israeli strikes, at Nasser Hospital in Khan Younis, southern Gaza. Reuters

Gaza's sole survivors: Children face lives marked by tragedy and trauma


Nagham Mohanna
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In September last year, an Israeli air strike on central Gaza killed Yazan Tutah's mother, father and two siblings.

Yazan, aged three, spent nearly a month fighting for his life in a hospital bed, unaware that he had lost all the people closest to him. Today he lives under the care of his grandmother, Ramziya Tutah, 67, who returned to Gaza city earlier this year during the two-month ceasefire between Israel and Hamas.

The child's story is heart-breakingly common in Gaza. Official figures show more than 5,000 families have only one surviving member after a year-and-a-half of war that has devastated the territory.

Although Yazan and his grandmother have found shelter again, the home they returned to feels empty. The real battle for Yazan is not his recovery from physical wounds, but from the psychological trauma of losing his family.

Since the deadly strike last year, Yazan has been locked in a silent struggle with grief and confusion. Despite the tireless efforts of his grandmother and maternal uncles to ease his pain and encourage him to play with other children, Yazan remains deeply withdrawn.

"He always asks about his parents and brothers," Ms Tutah tells The National, her voice breaking. "At night, he often wakes up crying, calling for his mother. Sometimes he screams and sobs for a long time before he falls asleep again."

Yazan requires psychological support, a rare resource in Gaza with much of the enclave's healthcare and social services destroyed.

"When the ceasefire happened, we hoped there would be more attention to children like Yazan," Ms Tutah said. "But the ceasefire didn’t last."

After the war resumed last month with renewed Israeli strikes, Yazan’s condition worsened. Every time he hears an explosion, he begins to ask for his family again, Ms Tutah adds.

"According to our official governmental statistics, there are 5,070 Palestinian families in the Gaza Strip from which only one surviving member remains,” Ismail Al Thawabteh, director of Gaza's government media office, tells The National.

“These surviving individuals urgently need special care, ongoing psychological support and attention to help them overcome the deep crises they are experiencing due to immense loss and pain. However, unfortunately, the necessary resources to provide such support are currently unavailable due to the lack of sufficient personnel and the closure of the crossings by the occupation, which has prevented medical delegations from entering Gaza."

He says sole surviving family members represent "a tragedy that embodies the worst outcomes and consequences of this genocide".

“Most of those categorised as sole survivors are children, which only deepens the crisis they face as children, by nature, already require special care, let alone after losing their mother, father and entire family," he says.

Palestinian children look out from the shell of a house hit in an Israeli strike, in Jabalia, northern Gaza. Reuters
Palestinian children look out from the shell of a house hit in an Israeli strike, in Jabalia, northern Gaza. Reuters

“Many sole survivors are living through an even greater tragedy because several members of their families are still trapped under the rubble to this day, their bodies not yet retrieved, honoured or buried.”

Mahmoud Sukkar, 17, is among the children hit hardest by the war. In October last year, an Israeli strike on northern Gaza killed 17 of his family members.

"My family was bombed while I was outside the house," he tells The National. "Afterwards, I stayed briefly with my uncle. Then we had to flee to the south. I ended up living alone in a tent in Al Mawasi – those were the hardest moments of my life."

Even months later, Mahmoud struggles to grasp the enormity of his loss. "It still feels like a dream," he says. "I can’t comprehend living without my family, they filled my life with love and warmth. They were all gone in the blink of an eye, without having done anything wrong.

“When I first received the news, I was outside the house. A friend tried to soften the blow, telling me some were injured, some had been martyred and some were still alive. But when I arrived at the hospital, I found that they had all been martyred. That moment marked the beginning of the harshest and most painful chapter of my life.”

Mahmoud says a sole surviving family member is "not a normal human being". "He has lost the most precious people in his life and no one can replace that," he adds. "No one can ease the loneliness or carry the weight of his pain."

Civilians account for more than half of the 52,300 people killed in Gaza since the war began on October 7, 2023. More 18,000 children and 12,400 women have been killed and more than 2,180 families wiped out, according to figures released on Sunday by the government media office.

The death toll includes more than 1,400 doctors and healthcare personnel, 113 civil defence members, 212 journalists and more than 750 humanitarian workers. More than 13,000 students, 800 teachers and 150 academics and university professors have been killed, the statistics show.

“The destruction is so widespread and systematic that it points unmistakably to a deliberate strategy of targeting civilians and critical life-sustaining sectors, in what human rights groups describe as acts of genocide and ethnic cleansing,” the government media office says.

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

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

Results

5pm: Maiden (PA) Dh80,000 (Turf) 1,200m, Winner: ES Rubban, Antonio Fresu (jockey), Ibrahim Aseel (trainer)

5.30pm: Handicap (PA) Dh85,000 (T) 1,200m, Winner: Al Mobher, Sczcepan Mazur, Ibrahim Al Hadhrami

6pm: Handicap (PA) Dh80,000 (T) 2,200m, Winner: Jabalini, Tadhg O’Shea, Ibrahim Al Hadhrami

6.30pm: Wathba Stallions Cup (PA) Dh70,000 (T) 2,200m, Winner: AF Abahe, Tadgh O’Shea, Ernst Oertel

7pm: Handicap (PA) Dh85,000 (T) 1,600m, Winner: AF Makerah, Tadhg O’Shea, Ernst Oertel

7.30pm: Maiden (TB) Dh80,000 (T) 1,600m, Winner: Law Of Peace, Tadhg O’Shea, Satish Seemar

 

 

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UAE tour of the Netherlands

UAE squad: Rohan Mustafa (captain), Shaiman Anwar, Ghulam Shabber, Mohammed Qasim, Rameez Shahzad, Mohammed Usman, Adnan Mufti, Chirag Suri, Ahmed Raza, Imran Haider, Mohammed Naveed, Amjad Javed, Zahoor Khan, Qadeer Ahmed
Fixtures and results:
Monday, UAE won by three wickets
Wednesday, 2nd 50-over match
Thursday, 3rd 50-over match

Updated: April 29, 2025, 7:11 AM