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Former Scottish first minister Humza Yousaf has said that members of his family who live in the Gaza Strip have had to flee their home again.
The cousin of his wife Nadia El-Nakla was told to evacuate Mr Yousaf’s father-in-law’s house with her children amid the Israel-Gaza war.
Ms El-Nakla’s cousin Sally, her husband and four children had been staying at the house in Deir El Balah, a city in the central Gaza Strip.
Their previous home in another part of Gaza had been destroyed earlier in the war.
Mr Yousaf’s parents-in-law were trapped in Gaza when the fighting broke out after the October 7 attacks on Israel by Hamas.
Elizabeth and Maged El-Nakla were able to return to Scotland in November after being allowed to pass through the Rafah crossing, but other members of Nadia El-Nakla’s family remain in the Palestinian enclave.
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“Nadia’s cousin and family were told to evacuate my father-in-law’s house in Gaza where they’re taking refuge," Mr Yousaf posted on X.
“No Hamas. Just innocent men, women and children now looking for a cart for their possessions, hoping to survive another day.
“Somehow, the world watches on, incapable of humanity.”
The SNP former first minister shared an Instagram story posted by his wife.
“My cousin Sally is in Gaza she has evacuated/been displaced more than 10 times," she wrote.
“Her flat in Hamad city was destroyed and she had been living at my dad's house in Deir El Balah. Yesterday her husband had an operation. She has four kids.
“Today my dad's house and my extended family received an evacuation order. They have no place to go. Sally is looking for a cart to carry blankets. My heart is (broken). May God protect them.”
Another post on her Instagram referred to “targeting” of the house.
The humanitarian situation in the Gaza Strip has deteriorated during the conflict and Gaza’s Health Ministry says more than 40,200 Palestinians have been killed since October 7, when the Hamas-led attacks on southern Israel took 1,200 lives.
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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.
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