We should ensure that all new housing developments make adequate provisions for playing areas, including organised and unstructured sport. Silvia Razgova / The National
We should ensure that all new housing developments make adequate provisions for playing areas, including organised and unstructured sport. Silvia Razgova / The National
We should ensure that all new housing developments make adequate provisions for playing areas, including organised and unstructured sport. Silvia Razgova / The National
We should ensure that all new housing developments make adequate provisions for playing areas, including organised and unstructured sport. Silvia Razgova / The National

Children need space to play


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The benefits of free play don’t seem to be acknowledged in many new housing developments, which often lack the facilities needed for children to exercise both their minds and their bodies. Some developments don’t offer any space for free play, while others offer only swings and slides suitable for very young children.

While the Mudon Community, off Al Qudra Road in Dubai, provides an equipped playground, it lacks facilities needed for organised sports and unstructured play. As The National reported yesterday, the management issued a notice recently banning children from playing on green areas, restricting them to a playground which is too small for older children to play football and other ball sports.

This issue requires attention. As the UAE expands rapidly, we should ensure that all new housing developments make adequate provisions for playing areas, including organised and unstructured play.

Playing outside is essential for children to develop balance, coordination and physical strength. It provides opportunities for children to gain social skills, and improve their imagination, creativity and problem-solving ability. It can also strengthen their sense of self and their sense of connection with their peers and to their community and the environment.

This is why children need to have play spaces that include wide areas for free, active, social, exploratory and natural play. Separate sports areas are also essential.

But such facilities are rarely available and many parents find it difficult to find proper playgrounds for their children, regardless of their age. While there are more opportunities for structured play, places for free play in its many forms are more difficult to find. Children nowadays spend long hours inside the house on the internet, video games and other devices that don’t necessarily teach them life skills or encourage healthy lifestyles. The lack of open space for them to play will only make the problem worse.

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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

Spare

Profile

Company name: Spare

Started: March 2018

Co-founders: Dalal Alrayes and Saurabh Shah

Based: UAE

Sector: FinTech

Investment: Own savings. Going for first round of fund-raising in March 2019

What the law says

Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.

“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.

“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”

If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.