Live updates: Follow the latest on Syria
President Sheikh Mohamed on Monday met Keir Starmer, the UK Prime Minister, in Abu Dhabi during which the British leader spoke of efforts to bolster trade ties in the Gulf and welcomed the collapse of the "brutal" Assad regime in Syria.
During the meeting at Al Shati Palace Sheikh Mohamed and Mr Starmer discussed areas of co-operation and the importance of historical ties.
Mr Starmer congratulated Sheikh Mohamed after the UAE celebrated Eid Al Etihad, its national day, last week. They also discussed their desire for peace in the Middle East.
Also in attendance were Sheikh Abdullah bin Zayed, Deputy Prime Minister and Minister of Foreign Affairs, and Sheikh Tahnoon bin Zayed, Deputy Ruler of Abu Dhabi and National Security Adviser. Mr Starmer stressed the need to forge a path to progress in Syria, and emphasised the importance of maintaining the Lebanon ceasefire and bringing an end to violence in Gaza, in an interview with Sky News Arabia.
"The people of Syria have lived under a brutal regime for far too long, so I welcome the fact that Assad is gone. I think the whole world welcomes that," he told the broadcaster.
"What we now need is a political way forward, a rejection of violence, rejection of terrorism … and the protection of civilians and minorities. So it is a really important moment, a really significant moment."
Hopes for peace in region
The UK Prime Minister told of his hopes that a peace deal could be brokered in Gaza to alleviate a worsening humanitarian crisis amid the continued war with Israel.
"I think there is now the potential in Gaza for that ceasefire," Mr Starmer said. "We've long been calling for it, but there are intense discussions going on now which are intended to, and I hope will, lead to a much-needed ceasefire, which will allow the remaining hostages to be released, will allow desperately needed humanitarian aid to go into Gaza and open the door for the only solution in Gaza, which is a political solution."
In a bid to secure a ceasefire in the Israel-Hezbollah conflict, the UK will provide the Lebanese Armed Forces with training and kit.
The package supports the initial training of hundreds of recruits and provides equipment through contractors to bolster the LAF’s ability to maintain security in southern Lebanon.
The UK has also increased work to support the Palestinian Authority as part of the drive to a two-state solution to the Israel-Palestine question.
Keir Starmer visits the UAE - in pictures
Turning to his visit to the Emirates, Mr Starmer underlined the significance of the UAE-UK partnership and stated his commitment to furthering well-established ties.
"UAE is a major and strategic and important partner to the UK," said Mr Starmer. "It is significant. This is my first Gulf state as Prime Minister that I've visited.
"And my reason for being here is to try to create the opportunity to enhance that partnership, whether that's on trade and investment, whether it's on defence and security, energy, AI.
"I think the potential is there, but this is a very important strategic partnership and I'm very pleased to be here."
Gulf tour
Mr Starmer's visited the landmark Sheikh Zayed Grand Mosque on Monday, where he was received by Yousef Al Obaidli, director general of the mosque, who showed him around the site.
He arrived in the UAE on Sunday. He travelled to Saudi Arabia late on Monday for discussions with Crown Prince Mohammed bin Salman. He was greeted at King Khalid International Airport by the deputy governor of Riyadh region, Prince Mohammed bin Abdulrahman bin Abdulaziz, the Saudi Press Agency reported.
Crown Prince Mohammed later received Mr Starmer at Al Yamamah Palace in the Saudi capital, where an official reception was held in his honour before the two men held "extensive talks", SPA said.
Keir Starmer visits Saudi Arabia - in pictures
During the meeting the British leader discussed the shared challenges and opportunities between the two countries, including in defence and security, growth, and research and development
Mr Starmer said Saudi Arabia is already playing a central role in supporting growth and job creation in the UK, especially through the green energy sector, and the leaders agreed that the relationship between the two countries is also central to regional stability.
On Gaza, he pushed for more aid to reach the enclave and welcomed Prince Mohammed’s reflection on how the suffering on all sides could be ended. At the end of the meeting, Mr Starmer invited Prince Mohammed to visit the UK, adding he hoped the leaders would be able to watch a game of football in between meetings.
No 10 hopes the visit will help consolidate partnerships focused on “driving high-quality growth”, with UAE investment in the UK valued at £23 billion ($28 million). British trade with Saudi Arabia, meanwhile, is thought to be worth £17 billion.
“Driving long-term growth at home requires us to strengthen partnerships abroad,” Mr Starmer said.
He and Qatari Emir Sheikh Tamim last week agreed on a long-term green energy partnership, pledged to deepen defence and security ties and discussed the importance of regional stability. The UK Prime Minister is also expected to travel to Cyprus, where he will meet President Nikos Christodoulides in the capital Nicosia on Tuesday, before meeting British troops on the Mediterranean island who are posted over Christmas.
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Groom and Two Brides
Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
How to get there
Emirates (www.emirates.com) flies directly to Hanoi, Vietnam, with fares starting from around Dh2,725 return, while Etihad (www.etihad.com) fares cost about Dh2,213 return with a stop. Chuong is 25 kilometres south of Hanoi.
Seven tips from Emirates NBD
1. Never respond to e-mails, calls or messages asking for account, card or internet banking details
2. Never store a card PIN (personal identification number) in your mobile or in your wallet
3. Ensure online shopping websites are secure and verified before providing card details
4. Change passwords periodically as a precautionary measure
5. Never share authentication data such as passwords, card PINs and OTPs (one-time passwords) with third parties
6. Track bank notifications regarding transaction discrepancies
7. Report lost or stolen debit and credit cards immediately
Why the Tourist Club?
Originally, The Club (which many people chose to call the “British Club”) was the only place where one could use the beach with changing rooms and a shower, and get refreshments.
In the early 1970s, the Government of Abu Dhabi wanted to give more people a place to get together on the beach, with some facilities for children. The place chosen was where the annual boat race was held, which Sheikh Zayed always attended and which brought crowds of locals and expatriates to the stretch of beach to the left of Le Méridien and the Marina.
It started with a round two-storey building, erected in about two weeks by Orient Contracting for Sheikh Zayed to use at one these races. Soon many facilities were planned and built, and members were invited to join.
Why it was called “Nadi Al Siyahi” is beyond me. But it is likely that one wanted to convey the idea that this was open to all comers. Because there was no danger of encountering alcohol on the premises, unlike at The Club, it was a place in particular for the many Arab expatriate civil servants to join. Initially the fees were very low and membership was offered free to many people, too.
Eventually there was a skating rink, bowling and many other amusements.
Frauke Heard-Bey is a historian and has lived in Abu Dhabi since 1968.
Sole survivors
- Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
- George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
- Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
- Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
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
The specs
Engine: 2.9-litre twin-turbo V6
Power: 540hp at 6,500rpm
Torque: 600Nm at 2,500rpm
Transmission: Eight-speed auto
Kerb weight: 1580kg
Price: From Dh750k
On sale: via special order
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David Haye record
Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4
Moon Music
Artist: Coldplay
Label: Parlophone/Atlantic
Number of tracks: 10
Rating: 3/5
Company profile
Name: Oulo.com
Founder: Kamal Nazha
Based: Dubai
Founded: 2020
Number of employees: 5
Sector: Technology
Funding: $450,000
Step by step
2070km to run
38 days
273,600 calories consumed
28kg of fruit
40kg of vegetables
45 pairs of running shoes
1 yoga matt
1 oxygen chamber
2019 ASIAN CUP FINAL
Japan v Qatar
Friday, 6pm
Zayed Sports City Stadium, Abu Dhabi
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
The advice provided in our columns does not constitute legal advice and is provided for information only. Readers are encouraged to seek independent legal advice.
The alternatives
• Founded in 2014, Telr is a payment aggregator and gateway with an office in Silicon Oasis. It’s e-commerce entry plan costs Dh349 monthly (plus VAT). QR codes direct customers to an online payment page and merchants can generate payments through messaging apps.
• Business Bay’s Pallapay claims 40,000-plus active merchants who can invoice customers and receive payment by card. Fees range from 1.99 per cent plus Dh1 per transaction depending on payment method and location, such as online or via UAE mobile.
• Tap started in May 2013 in Kuwait, allowing Middle East businesses to bill, accept, receive and make payments online “easier, faster and smoother” via goSell and goCollect. It supports more than 10,000 merchants. Monthly fees range from US$65-100, plus card charges of 2.75-3.75 per cent and Dh1.2 per sale.
• 2checkout’s “all-in-one payment gateway and merchant account” accepts payments in 200-plus markets for 2.4-3.9 per cent, plus a Dh1.2-Dh1.8 currency conversion charge. The US provider processes online shop and mobile transactions and has 17,000-plus active digital commerce users.
• PayPal is probably the best-known online goods payment method - usually used for eBay purchases - but can be used to receive funds, providing everyone’s signed up. Costs from 2.9 per cent plus Dh1.2 per transaction.
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
The Farewell
Director: Lulu Wang
Stars: Awkwafina, Zhao Shuzhen, Diana Lin, Tzi Ma
Four stars
Difference between fractional ownership and timeshare
Although similar in its appearance, the concept of a fractional title deed is unlike that of a timeshare, which usually involves multiple investors buying “time” in a property whereby the owner has the right to occupation for a specified period of time in any year, as opposed to the actual real estate, said John Peacock, Head of Indirect Tax and Conveyancing, BSA Ahmad Bin Hezeem & Associates, a law firm.
Wicked
Director: Jon M Chu
Stars: Cynthia Erivo, Ariana Grande, Jonathan Bailey
RedCrow Intelligence Company Profile
Started: 2016
Founders: Hussein Nasser Eddin, Laila Akel, Tayeb Akel
Based: Ramallah, Palestine
Sector: Technology, Security
# of staff: 13
Investment: $745,000
Investors: Palestine’s Ibtikar Fund, Abu Dhabi’s Gothams and angel investors
MATCH INFO
Rugby World Cup (all times UAE)
Final: England v South Africa, Saturday, 1pm
Short-term let permits explained
Homeowners and tenants are allowed to list their properties for rental by registering through the Dubai Tourism website to obtain a permit.
Tenants also require a letter of no objection from their landlord before being allowed to list the property.
There is a cost of Dh1,590 before starting the process, with an additional licence fee of Dh300 per bedroom being rented in your home for the duration of the rental, which ranges from three months to a year.
Anyone hoping to list a property for rental must also provide a copy of their title deeds and Ejari, as well as their Emirates ID.
Race results:
1. Thani Al Qemzi (UAE) Team Abu Dhabi: 46.44 min
2. Peter Morin (FRA) CTIC F1 Shenzhen China Team: 0.91sec
3. Sami Selio (FIN) Mad-Croc Baba Racing Team: 31.43sec
UAE players with central contracts
Rohan Mustafa, Ashfaq Ahmed, Chirag Suri, Rameez Shahzad, Shaiman Anwar, Adnan Mufti, Mohammed Usman, Ghulam Shabbir, Ahmed Raza, Qadeer Ahmed, Amir Hayat, Mohammed Naveed and Imran Haider.
