US President Donald Trump has demanded Tehran's “unconditional surrender” and said America's patience is wearing thin, apparently paving the way for the US to join Israel’s war against Iran.
Mr Trump had earlier said "we" have control of the skies above Iran, and hailed the use of US-made weapons. His remarks came after he urged Tehran's residents to evacuate the Iranian capital. Residents poured out of the city, and shops and the historic Grand Bazaar were closed on Tuesday.
Mr Trump flew back to Washington late on Monday, cutting short his trip to the G7 summit in Canada to confer with his national security team as the Israel-Iran air war raged for a fifth day.
His comments were a far cry from earlier messages, in which he maintained that a US-Iranian nuclear deal remained within reach.
In two posts on Truth Social on Tuesday, Mr Trump warned Iranian supreme leader Ayatollah Ali Khamenei that the US knows where he is "hiding" but does not plan to kill him, "at least for now". In a subsequent post, he wrote simply: "Unconditional surrender!"
The US military is sending more jet fighters to the Middle East and extending the stay of others, US officials told Reuters. One said F-16, F-22 and F-35 warplanes would be involved.
The White House published a list of dozens of occasions dating back to 2011 that Mr Trump has said Iran cannot be allowed to have a nuclear weapon. As he flew back from Canada, the President was asked about a recent intelligence assessment from his Director of National Intelligence, Tulsi Gabbard. In March, she testified that the US intelligence community assessed that Iran isn't building a nuclear weapon.
“I don’t care what she said. I think they were very close to having one," Mr Trump told reporters.
When asked if the door to diplomacy remains open, State Department spokeswoman Tammy Bruce said: "That would be a decision made by President Trump."
US Vice President JD Vance, meanwhile, issued a long statement on social media that appeared designed to convince Mr Trump's staunchly anti-war and isolationist Maga base that war in the Middle East might be inevitable.
“The President has shown remarkable restraint in keeping our military’s focus on protecting our troops and protecting our citizens," Mr Vance wrote. “He may decide he needs to take further action to end Iranian enrichment. That decision ultimately belongs to the President.”
But Khaled Elgindy, an adjunct professor at Georgetown University and an expert on US foreign relations in the Middle East, said Mr Trump may still believe he can reach a deal with Iran.
"He thinks he can get a deal but the kind where you put a gun to someone's head – I don't think that's feasible," he told The National. "It looks like the Maga people, the America First people, have lost that debate."
The State Department said it has created a new task force to assist Americans seeking to leave Israel and other Middle East countries amid the conflict with Iran, although no government evacuations are currently planned.
“The task force is operating 24 hours a day over the past week to help keep US citizens informed," Ms Bruce told reporters on Tuesday. "We have issued more than 30 security alerts to countries in the region and updated travel advisories for Iraq and Israel. We remind US citizens not to travel to Israel or Iraq, and not to travel to Iran under any circumstances."
She said Mr Trump wants a "peaceful world".
"There has been nothing that has changed in what he wishes for, what he would hope to accomplish," Ms Bruce said.
Mr Trump shared a screenshot of a text message from Mike Huckabee, the US ambassador to Israel. Mr Huckabee is also a Baptist minister and a former Arkansas governor.
He said Mr Trump had been saved by God during last year's assassination attempt in Pennsylvania.
“You did not seek this moment. This moment sought you,” Mr Huckabee wrote, pledging to be the last person to leave the US embassy in Israel.
Analysts in Washington questioned whether US strikes on Iran's known nuclear sites – believed to be buried deep underground – would damage Tehran's programme, let alone its ambition.
"US strikes on Iran would undermine non-proliferation goals and Congress has not approved any war on Iran – launching one would thwart the will of the American people, who oppose another costly Middle East war,“ Rosemary Kelanic, director of the Middle East programme at Defence Priorities, wrote in a statement. "We need a political solution, not war."
Thomas Watkins contributed to this report from Washington.
CREW
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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.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
The specs
Engine: 2.0-litre four-cylinder turbo
Power: 268hp at 5,600rpm
Torque: 380Nm at 4,800rpm
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Company%20Profile
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Power: 503hp at 6,000rpm
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Company profile
Company: Rent Your Wardrobe
Date started: May 2021
Founder: Mamta Arora
Based: Dubai
Sector: Clothes rental subscription
Stage: Bootstrapped, self-funded
Specs
Engine: Dual-motor all-wheel-drive electric
Range: Up to 610km
Power: 905hp
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Available: Now
Conflict, drought, famine
Estimates of the number of deaths caused by the famine range from 400,000 to 1 million, according to a document prepared for the UK House of Lords in 2024.
It has been claimed that the policies of the Ethiopian government, which took control after deposing Emperor Haile Selassie in a military-led revolution in 1974, contributed to the scale of the famine.
Dr Miriam Bradley, senior lecturer in humanitarian studies at the University of Manchester, has argued that, by the early 1980s, “several government policies combined to cause, rather than prevent, a famine which lasted from 1983 to 1985. Mengistu’s government imposed Stalinist-model agricultural policies involving forced collectivisation and villagisation [relocation of communities into planned villages].
The West became aware of the catastrophe through a series of BBC News reports by journalist Michael Buerk in October 1984 describing a “biblical famine” and containing graphic images of thousands of people, including children, facing starvation.
Band Aid
Bob Geldof, singer with the Irish rock group The Boomtown Rats, formed Band Aid in response to the horrific images shown in the news broadcasts.
With Midge Ure of the band Ultravox, he wrote the hit charity single Do They Know it’s Christmas in December 1984, featuring a string of high-profile musicians.
Following the single’s success, the idea to stage a rock concert evolved.
Live Aid was a series of simultaneous concerts that took place at Wembley Stadium in London, John F Kennedy Stadium in Philadelphia, the US, and at various other venues across the world.
The combined event was broadcast to an estimated worldwide audience of 1.5 billion.
Match info
Uefa Champions League Group H
Manchester United v Young Boys, Tuesday, midnight (UAE)
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Power: 611bhp
Torque: 620Nm
Transmission: seven-speed automatic
Price: upon application
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Company: Justmop.com
Date started: December 2015
Founders: Kerem Kuyucu and Cagatay Ozcan
Sector: Technology and home services
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Size: 55 employees and 100,000 cleaning requests a month
Funding: The company’s investors include Collective Spark, Faith Capital Holding, Oak Capital, VentureFriends, and 500 Startups.
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6.30pm: Al Maktoum Challenge Round-3 – Group 1 (PA) $65,000 (Dirt) 2,000m; Winner: Brraq, Ryan Curatolo (jockey), Jean-Claude Pecout (trainer)
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Zayed Sustainability Prize
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