UAE flags at half-mast after the mother of Sheikh Saud bin Rashid Al Mualla, Ruler of Umm Al Quwain, passed away, with three days of mourning declared. Victor Besa / The National
UAE flags at half-mast after the mother of Sheikh Saud bin Rashid Al Mualla, Ruler of Umm Al Quwain, passed away, with three days of mourning declared. Victor Besa / The National
UAE flags at half-mast after the mother of Sheikh Saud bin Rashid Al Mualla, Ruler of Umm Al Quwain, passed away, with three days of mourning declared. Victor Besa / The National
UAE flags at half-mast after the mother of Sheikh Saud bin Rashid Al Mualla, Ruler of Umm Al Quwain, passed away, with three days of mourning declared. Victor Besa / The National

Three days of mourning announced in Umm Al Quwain as mother of Ruler dies


  • English
  • Arabic

Three days of mourning have been declared following the death of Sheikha Hassa bint Humaid bin Abdulrahman Al Shamsi, mother of Sheikh Saud bin Rashid Al Mualla, Ruler of Umm Al Quwain.

Flags are to be flown at half-mast during the mourning period announced by the Ruler's Court, state news agency Wam reported.

The funeral prayer was held on Monday following dhuhr prayers at Sheikh Ahmed bin Rashid Al Mualla Mosque in Al Ras, Umm Al Quwain.

Sheikh Saud bin Rashid Al Mualla, Ruler of Umm Al Quwain, Sheikh Saud bin Saqr Al Qasimi, Ruler of Ras Al Khaimah, Sheikh Sultan bin Mohammed Al Qasimi, Crown Prince and Deputy Ruler of Sharjah, Sheikh Abdullah bin Salem Al Qasimi, Deputy Ruler of Sharjah, Sheikh Sultan bin Ahmed Al Qasimi, Deputy Ruler of Sharjah, Sheikh Ammar bin Humaid Al Nuaimi, Crown Prince of Ajman, Sheikh Mohammed bin Hamad Al Sharqi, Crown Prince of Fujairah, Sheikh Rashid bin Saud Al Mualla, Crown Prince of Umm Al Quwain, and Sheikh Mohammed bin Saud Al Qasimi, Crown Prince of Ras Al Khaimah, perform funeral prayers for Sheikha Hassa bint Humaid bin Abdulrahman Al Shamsi, the mother of the Ruler of Umm Al Quwain.
Sheikh Saud bin Rashid Al Mualla, Ruler of Umm Al Quwain, Sheikh Saud bin Saqr Al Qasimi, Ruler of Ras Al Khaimah, Sheikh Sultan bin Mohammed Al Qasimi, Crown Prince and Deputy Ruler of Sharjah, Sheikh Abdullah bin Salem Al Qasimi, Deputy Ruler of Sharjah, Sheikh Sultan bin Ahmed Al Qasimi, Deputy Ruler of Sharjah, Sheikh Ammar bin Humaid Al Nuaimi, Crown Prince of Ajman, Sheikh Mohammed bin Hamad Al Sharqi, Crown Prince of Fujairah, Sheikh Rashid bin Saud Al Mualla, Crown Prince of Umm Al Quwain, and Sheikh Mohammed bin Saud Al Qasimi, Crown Prince of Ras Al Khaimah, perform funeral prayers for Sheikha Hassa bint Humaid bin Abdulrahman Al Shamsi, the mother of the Ruler of Umm Al Quwain.

Rulers of the other emirates have expressed their condolences on the death of Sheikha Hassa. Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, accompanied by Sheikh Maktoum bin Mohammed, First Deputy Ruler of Dubai, Deputy Prime Minister and Minister of Finance, offered their condolences to Sheikh Saud in person on Tuesday. Sheikh Dr Sultan bin Muhammad Al Qasimi, Ruler of Sharjah, also paid his respects.

"The Court of His Highness the Ruler of Sharjah offers its sincere condolences to His Highness Sheikh Saud bin Rashid Al Mualla, Supreme Council Member and Ruler of Umm Al Quwain, his brothers, the family and relatives of the deceased, and all the honourable Al Mualla family," read a statement on Wam.

Condolences were also sent by Sheikh Saud bin Saqr Al Qasimi, Ruler of Ras Al Khaimah.

"With hearts that believe in God's will and destiny, the Court of His Highness the Ruler of Ras Al Khaimah mourns the passing of Sheikha Hassa bint Humaid bin Abdulrahman Al Shamsi, who passed away today," Wam reported Sheikh Saud as saying.

Also offering condolences were Sheikh Hamad bin Mohammed Al Sharqi, Ruler of Fujairah, and Sheikh Humaid bin Rashid Al Nuaimi, Ruler of Ajman.

'Cheb%20Khaled'
%3Cp%3E%3Cstrong%3EArtist%3A%20%3C%2Fstrong%3EKhaled%3Cbr%3E%3Cstrong%3ELabel%3A%20%3C%2Fstrong%3EBelieve%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
Sun jukebox

Rufus Thomas, Bear Cat (The Answer to Hound Dog) (1953)

This rip-off of Leiber/Stoller’s early rock stomper brought a lawsuit against Phillips and necessitated Presley’s premature sale to RCA.

Elvis Presley, Mystery Train (1955)

The B-side of Presley’s final single for Sun bops with a drummer-less groove.

Johnny Cash and the Tennessee Two, Folsom Prison Blues (1955)

Originally recorded for Sun, Cash’s signature tune was performed for inmates of the titular prison 13 years later.

Carl Perkins, Blue Suede Shoes (1956)

Within a month of Sun’s February release Elvis had his version out on RCA.

Roy Orbison, Ooby Dooby (1956)

An essential piece of irreverent juvenilia from Orbison.

Jerry Lee Lewis, Great Balls of Fire (1957)

Lee’s trademark anthem is one of the era’s best-remembered – and best-selling – songs.

The British in India: Three Centuries of Ambition and Experience

by David Gilmour

Allen Lane

Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

Pad Man

Dir: R Balki

Starring: Akshay Kumar, Sonam Kapoor, Radhika Apte

Three-and-a-half stars

Quick pearls of wisdom

Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”

Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.” 

Paatal Lok season two

Directors: Avinash Arun, Prosit Roy 

Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong

Rating: 4.5/5

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

At a glance - Zayed Sustainability Prize 2020

Launched: 2008

Categories: Health, energy, water, food, global high schools

Prize: Dh2.2 million (Dh360,000 for global high schools category)

Winners’ announcement: Monday, January 13

 

Impact in numbers

335 million people positively impacted by projects

430,000 jobs created

10 million people given access to clean and affordable drinking water

50 million homes powered by renewable energy

6.5 billion litres of water saved

26 million school children given solar lighting

TUESDAY'S ORDER OF PLAY

Centre Court

Starting at 2pm:

Elina Svitolina (UKR) [3] v Jennifer Brady (USA)

Anastasia Pavlyuchenkova (RUS) v Belinda Bencic (SUI [4]

Not before 7pm:

Sofia Kenin (USA) [5] v Elena Rybakina (KAZ)

Maria Sakkari (GRE) v Aryna Sabalenka (BLR) [7]

 

Court One

Starting at midday:

Karolina Muchova (CZE) v Katerina Siniakova (CZE)

Kristina Mladenovic (FRA) v Aliaksandra Sasnovich (BLR)

Veronika Kudermetova (RUS) v Dayana Yastermska (UKR)

Petra Martic (CRO) [8] v Su-Wei Hsieh (TPE)

Sorana Cirstea (ROU) v Anett Kontaveit (EST)

Skoda Superb Specs

Engine: 2-litre TSI petrol

Power: 190hp

Torque: 320Nm

Price: From Dh147,000

Available: Now

Updated: April 22, 2025, 4:12 PM