Ayatollah Ali Khamenei said Iran would not 'surrender to pressure' on the nuclear issue. AP
Ayatollah Ali Khamenei said Iran would not 'surrender to pressure' on the nuclear issue. AP
Ayatollah Ali Khamenei said Iran would not 'surrender to pressure' on the nuclear issue. AP
Ayatollah Ali Khamenei said Iran would not 'surrender to pressure' on the nuclear issue. AP

Iran's supreme leader rejects 'dead-end' US nuclear talks


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Iran's supreme leader Ayatollah Ali Khamenei has rejected direct talks with the US on its nuclear activities, saying they would lead to a “dead end”.

In a speech, Mr Khamenei said Iran would not “surrender to pressure” on the nuclear issue, as it braces for a return of UN sanctions that aim to curb Tehran's capacity to develop an atomic bomb.

In last-ditch talks to stop the sanctions, European powers have indicated they could relent if Iran returns to the negotiating table with the US. Several such meetings were held in spring, before Israel and the US bombed Iran during a 12-day war in June.

Mr Khamenei, who was in danger of being assassinated by Israel during the aerial war, said the US had effectively “announced the result of the talks in advance” by saying Iran should not be able to enrich uranium at all.

Iran insists its enrichment programme is for peaceful purposes only. But western powers say the enrichment comes worryingly close to the level needed for a nuclear bomb.

Negotiating with the US “not only brings no benefit, but also causes major harm under the current conditions, some of which might even be described as irreparable”, Mr Khamenei said in his televised address.

Smoke from an oil refinery rises over southern Tehran during Iran's 12-day air war with Israel and the US in June. EPA
Smoke from an oil refinery rises over southern Tehran during Iran's 12-day air war with Israel and the US in June. EPA

Talks with the US represent “a sheer dead end”, Mr Khamenei said. His comments are likely to limit any possible outreach by Iranian President Masoud Pezeshkian while he attends the UN General Assembly in New York.

Britain, France and Germany initiated the move to restore sanctions this month, saying Iran had flouted the terms it agreed to under the deal by amassing a uranium stockpile more than 40 times the limit.

Iran largely admits to this but says US President Donald Trump's withdrawal from the pact in 2018 effectively made the deal null and void. Talks with European powers have failed to avert the so-called sanctions snapback.

The German Foreign Office said Britain, France and Germany had urged Iran to take practical steps within the days, “if not hours”, to address concerns around its nuclear programme.

“We are prepared to complete the snapback process if necessary, but that will not mark the end of our engagement. We will remain committed to finding a diplomatic solution to Iran’s nuclear programme,” the German Foreign Office said on X.

A French diplomatic source told The National that European ministers repeated their offer to extend the deadlines based on clear and specific conditions.

"This offer remains on the table,” the source said. "Iran has not met these conditions but discussions will continue in order to fully explore all possible avenues. We remain engaged until the very last moment. The ball is in Iran’s court, our hand remains extended."

What damage the US bombing inflicted on Iran's nuclear stockpile remains unclear. Egypt recently brokered a deal under which UN inspectors could return to Iran, but details are vague.

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.

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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

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The specs
Engine: 3.0-litre 6-cyl turbo

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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.

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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

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Stars: Liam Neeson, Amber Midthunder, Laurence Fishburne

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Updated: September 23, 2025, 7:35 PM