When a politician is elected to high office, there is always the same kind of formula. They promise to heal divisions.
Abraham Lincoln talked of “binding up the nation’s wounds". He was assassinated shortly afterwards. George W Bush, another former US president, told anyone who would listen, that “I’m a uniter not a divider". He divided America and the world over America's invasion of Iraq in 2003. In 1979, then British prime minister Margaret Thatcher quoted Saint Francis of Assisi: “Where there is discord, may we bring harmony.” Her tough stance against striking miners and Irish Republican Army hunger strikers meant she became a hate figure for some.
Now Boris Johnson has finally – finally – bowed to pressure to resign as Prime Minister and leader of the Conservative party as a result of his many lies and ethical failings. There are plenty of rival candidates to succeed him. They are a disparate bunch, but we can predict that the winner will claim to be a unifying force in a divided country. That’s because division is Mr Johnson’s only real legacy.
The UK is very divided over Brexit. More than half of us believe it’s a huge mistake. Mr Johnson says he “got Brexit done". It’s unfinished. He claims he triumphed over coronavirus with a vaccination programme that was “world leading", when 181,000 British people died with the disease, and there were illegal parties in Downing Street.
In 2022, the UK is more dis-United than at any point in living memory. Ulster unionist politicians complain – rightly – that Mr Johnson never really cared about Northern Ireland.
The worst part of the Johnson legacy is the destruction of trust in British public life
In Brussels, relations with the EU are poor. In Washington, US President Joe Biden did not express regret at his resignation. He merely offered good wishes for Britain.
At home, the National Health Service has record waiting lists for treatments. Doctors, nurses and other key workers, say their living standards have seriously deteriorated. Some speak of strike action. The post-Brexit British economy is performing poorly. The pound has lost value against the euro and dollar. Trade is disrupted by the Brexit bureaucracy.
But perhaps the worst part of the dismal Johnson legacy, which his successor will have to deal with, is the destruction of trust in British public life. Mr Johnson has been forced out of office because he lied repeatedly and shamelessly, devaluing democracy itself.
Schoolchildren are taught that the British system guarantees stable governments. It used to. Yet, since the Brexit vote in 2016, the people of the UK have witnessed the Conservative party psychodrama destroy three Conservative prime ministers – David Cameron, Theresa May, and Mr Johnson himself. All three were undermined by the actions of the same person – yes, by Mr Johnson. He did for himself in the end.
This Johnson-inspired chaotic self-harm means his successor inherits a UK in which the First Minister of Scotland, Nicola Sturgeon, is demanding another referendum on independence next year. Sinn Fein, the political party once associated with Irish terrorism, is now the largest party in Northern Ireland. The former Conservative chancellor George Osborne predicted last year that Mr Johnson could go into history as the worst British prime minister ever, worse even than Frederick North, who lost the American colonies in the War of Independence that began in 1776.
Mr Johnson’s successor will therefore repeat the “uniter not a divider” formula, but the healing will be difficult and perhaps impossible. Brexit will never be “done” while its terms are being re-negotiated. Many in Scotland will not give up on independence whatever happens next. The Conservative party’s new leader must decide either to embrace Mr Johnson’s supposed “achievements” or – more likely, I think – run away from his divisive legacy.
That great American statesman Benjamin Franklin once noted that “it takes many good deeds to build a good reputation, and only one bad one to lose it". It takes many good prime ministers to build a good reputation for a country, and only one to lose it. Losing Britain’s trusted reputation is indeed Mr Johnson’s legacy.
That reputation as a good friend and ally needs to be rebuilt, if not by the next Conservative prime minister then perhaps by the Labour party leader Keir Starmer who can taste power. The next British prime minister will have to work fast or risk becoming the person whose own legacy will be not just national decline but the end of the UK as currently constructed, if – when? – Scotland does leave.
The future of all 68 million British citizens, however, is not really in our own hands. To become leader of the Conservative party, a candidate simply has to win over half of a tiny electorate of Conservative party members. Mr Johnson became prime minister in 2019 based on the votes of just 92,000 Conservatives. Party members tend to be older than the British average, mostly male and white.
This small, unrepresentative group has our future in their hands. They saddled us with three failed prime ministers, including Mr Johnson – that’s one every two years, since 2016. It’s a dismal record, and so a fourth failed leader is definitely a possibility.
'The Batman'
Stars:Robert Pattinson
Director:Matt Reeves
Rating: 5/5
The specs
AT4 Ultimate, as tested
Engine: 6.2-litre V8
Power: 420hp
Torque: 623Nm
Transmission: 10-speed automatic
Price: From Dh330,800 (Elevation: Dh236,400; AT4: Dh286,800; Denali: Dh345,800)
On sale: Now
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
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UAE tour of the Netherlands
UAE squad: Rohan Mustafa (captain), Shaiman Anwar, Ghulam Shabber, Mohammed Qasim, Rameez Shahzad, Mohammed Usman, Adnan Mufti, Chirag Suri, Ahmed Raza, Imran Haider, Mohammed Naveed, Amjad Javed, Zahoor Khan, Qadeer Ahmed
Fixtures and results:
Monday, UAE won by three wickets
Wednesday, 2nd 50-over match
Thursday, 3rd 50-over match
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THE BIO
Age: 33
Favourite quote: “If you’re going through hell, keep going” Winston Churchill
Favourite breed of dog: All of them. I can’t possibly pick a favourite.
Favourite place in the UAE: The Stray Dogs Centre in Umm Al Quwain. It sounds predictable, but it honestly is my favourite place to spend time. Surrounded by hundreds of dogs that love you - what could possibly be better than that?
Favourite colour: All the colours that dogs come in
Specs
Engine: Dual-motor all-wheel-drive electric
Range: Up to 610km
Power: 905hp
Torque: 985Nm
Price: From Dh439,000
Available: Now
Name: Peter Dicce
Title: Assistant dean of students and director of athletics
Favourite sport: soccer
Favourite team: Bayern Munich
Favourite player: Franz Beckenbauer
Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
'Morbius'
Director: Daniel Espinosa
Stars: Jared Leto, Matt Smith, Adria Arjona
Rating: 2/5
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
In numbers: China in Dubai
The number of Chinese people living in Dubai: An estimated 200,000
Number of Chinese people in International City: Almost 50,000
Daily visitors to Dragon Mart in 2018/19: 120,000
Daily visitors to Dragon Mart in 2010: 20,000
Percentage increase in visitors in eight years: 500 per cent
Yahya Al Ghassani's bio
Date of birth: April 18, 1998
Playing position: Winger
Clubs: 2015-2017 – Al Ahli Dubai; March-June 2018 – Paris FC; August – Al Wahda
TCL INFO
Teams:
Punjabi Legends Owners: Inzamam-ul-Haq and Intizar-ul-Haq; Key player: Misbah-ul-Haq
Pakhtoons Owners: Habib Khan and Tajuddin Khan; Key player: Shahid Afridi
Maratha Arabians Owners: Sohail Khan, Ali Tumbi, Parvez Khan; Key player: Virender Sehwag
Bangla Tigers Owners: Shirajuddin Alam, Yasin Choudhary, Neelesh Bhatnager, Anis and Rizwan Sajan; Key player: TBC
Colombo Lions Owners: Sri Lanka Cricket; Key player: TBC
Kerala Kings Owners: Hussain Adam Ali and Shafi Ul Mulk; Key player: Eoin Morgan
Venue Sharjah Cricket Stadium
Format 10 overs per side, matches last for 90 minutes
When December 14-17
How to help
Send “thenational” to the following numbers or call the hotline on: 0502955999
2289 – Dh10
2252 – Dh 50
6025 – Dh20
6027 – Dh 100
6026 – Dh 200
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Temple numbers
Expected completion: 2022
Height: 24 meters
Ground floor banquet hall: 370 square metres to accommodate about 750 people
Ground floor multipurpose hall: 92 square metres for up to 200 people
First floor main Prayer Hall: 465 square metres to hold 1,500 people at a time
First floor terrace areas: 2,30 square metres
Temple will be spread over 6,900 square metres
Structure includes two basements, ground and first floor
Why it pays to compare
A comparison of sending Dh20,000 from the UAE using two different routes at the same time - the first direct from a UAE bank to a bank in Germany, and the second from the same UAE bank via an online platform to Germany - found key differences in cost and speed. The transfers were both initiated on January 30.
Route 1: bank transfer
The UAE bank charged Dh152.25 for the Dh20,000 transfer. On top of that, their exchange rate margin added a difference of around Dh415, compared with the mid-market rate.
Total cost: Dh567.25 - around 2.9 per cent of the total amount
Total received: €4,670.30
Route 2: online platform
The UAE bank’s charge for sending Dh20,000 to a UK dirham-denominated account was Dh2.10. The exchange rate margin cost was Dh60, plus a Dh12 fee.
Total cost: Dh74.10, around 0.4 per cent of the transaction
Total received: €4,756
The UAE bank transfer was far quicker – around two to three working days, while the online platform took around four to five days, but was considerably cheaper. In the online platform transfer, the funds were also exposed to currency risk during the period it took for them to arrive.