When Belfast renamed its small commuter airport after George Best in 2006 it was not just honouring a hometown hero who was a global footballing icon. Northern Ireland was then enjoying a peace dividend stemming from the reconciliation of its formerly warring communities and an economic boom that unlocked the talents of the population.
A decade and a half later, Northern Ireland is in a quietly unfolding crisis tied to a Conservative Party melodrama that has left the UK a stricken state. Next week the seventh Conservative MP to hold the post of Northern Ireland Secretary since the 2016 Brexit referendum has some big decisions to announce.
Chris Heaton-Harris is an ambitious former member of the European Parliament and a political operator who surfed a tide of headlines in support of Brexit to the lower ranks of the UK Cabinet. As the Northern Ireland Secretary, he last week shuttered the local government and now has delayed plans call fresh elections before Christmas. He has plenty of blame to heap on the region’s political leaders who yet again have failed to deliver a power-sharing government.
The devolved administration is the lynchpin of the 1998 Good Friday Agreement (GFA). To turn the corner on 30 years of the Troubles, as the terrorist campaigns were called, it provided a formula for Northern Ireland’s Protestant and Catholic communities to govern together.
Breakdowns have been as common as partnerships since then. There has not been an agreed budget for the region in 10 years. The black hole in government expenditure has grown ever wider.
Yet Mr Heaton-Harris can finger point all he likes. The differences between the parties in Northern Ireland are not key reason why the abyss now looms.
London politics is what has broken Northern Ireland. As voters face the prospect of a winter election that nobody wants, there will be much talk of how time is being squandered. However, the all-important splits in the Conservative Party won’t be on the ballot.
Turning point one was the Brexit referendum itself. By withdrawing from the EU, the UK took Northern Ireland with it. This shattered the founding premise of the GFA, which was that anyone from the region could be British or Irish or both. This concept was underpinned by the principle of common citizenship in the EU.
That joint platform for identity superseded the British-Irish Common Travel Area, which for decades gave British and Irish citizens the right to live and work in the separate islands.
To revert to the Common Travel Area post-Brexit was not enough. Barriers in trade and everyday ties were erected or going to be necessary. These imposed choices were reversals of the post-Troubles peace dividend. Not surprisingly political and community tensions started rising again.
Johnson’s EU departure deal contained a Northern Ireland provision that could have given Belfast a best of both worlds
Turning point two was the advent of Boris Johnson as prime minister in 2019 and the absolutist Brexit formula he choose to pursue. This was very successful at the outset for him and he won a general election with a massive parliamentary majority.
Mr Johnson’s EU departure deal contained a Northern Ireland provision that could have given Belfast a best of both worlds, arbitraging between the UK and EU economic blocs as the only place that was part of both.
Instead the Northern Ireland Protocol has become for Conservative politicians – and their occasional allies in the hardline Democratic Unionist Party (DUP) – a poison pill. In their own fevered way they now refuse to swallow this and the elixir has become a noxious cloud that chokes politics in Belfast.
Not content with bringing this ruination, politicians like Mr Heaton-Harris are pressing on.
Turning point three is now being served. An election that few analysts see as resolving any of the real issues.
To hold its dominant role in Unionist politics, the DUP is pushing the line that the protocol must be scrapped. The prospect that it could reclaim its role as the largest party and thus take first minister role is slim but a possibility.
On the other hand the complicated electoral system in Northern Ireland could see voters push up the cross community Alliance Party into a numerical second, creating a new form of deadlock that would deliver a death knell to the system overall.
The 25th anniversary of the GFA hangs over the London government as a test of its nerves. US President Joe Biden has hinted of his desire to travel to Belfast to mark that milestone in the coming spring. Officials in London believe this means resolving negotiations on the Protocol with Brussels by late January.
Ahead of a messy local election and without trust on the ground, London would anyway need to orchestrate a series of miracle-like strokes to achieve this turnaround.
Given his background, the likelihood of Mr Heaton-Harris pulling this off is very hard to see. As I tried to answer a question last week about what the peace dividend was and why it was symbolised in part by the naming of an airport after Best, the Manchester United star, the moment felt to me very hollow.
It would be a comfort if someone with the political equivalent of Georgie’s legendary dribbling and striking skills was on the Belfast scene today.
FA CUP FINAL
Chelsea 1
Hazard (22' pen)
Manchester United 0
Man of the match: Eden Hazard (Chelsea)
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WTL%20SCHEDULE
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Company%20profile
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MATCH INFO
Manchester City 1 Chelsea 0
De Bruyne (70')
Man of the Match: Kevin de Bruyne (Manchester City)
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Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
RESULTS
Main card
Bantamweight 56.4kg: Mehdi Eljamari (MAR) beat Abrorbek Madiminbekov (UZB), Split points decision
Super heavyweight 94 kg: Adnan Mohammad (IRN) beat Mohammed Ajaraam (MAR), Split points decision
Lightweight 60kg: Zakaria Eljamari (UAE) beat Faridoon Alik Zai (AFG), RSC round 3
Light heavyweight 81.4kg: Taha Marrouni (MAR) beat Mahmood Amin (EGY), Unanimous points decision
Light welterweight 64.5kg: Siyovush Gulmamadov (TJK) beat Nouredine Samir (UAE), Unanimous points decision
Light heavyweight 81.4kg: Ilyass Habibali (UAE) beat Haroun Baka (ALG), KO second round
The five pillars of Islam
SPECS
Engine: Two-litre four-cylinder turbo
Power: 235hp
Torque: 350Nm
Transmission: Nine-speed automatic
Price: From Dh167,500 ($45,000)
On sale: Now
How does ToTok work?
The calling app is available to download on Google Play and Apple App Store
To successfully install ToTok, users are asked to enter their phone number and then create a nickname.
The app then gives users the option add their existing phone contacts, allowing them to immediately contact people also using the application by video or voice call or via message.
Users can also invite other contacts to download ToTok to allow them to make contact through the app.
if you go
The flights
Emirates have direct flights from Dubai to Glasgow from Dh3,115. Alternatively, if you want to see a bit of Edinburgh first, then you can fly there direct with Etihad from Abu Dhabi.
The hotel
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Located in the heart of Mackintosh's Glasgow, the Dakota Deluxe is perhaps the most refined hotel anywhere in the city. Doubles from Dh850
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Events and tours
There are various Mackintosh specific events throughout 2018 – for more details and to see a map of his surviving designs see glasgowmackintosh.com
For walking tours focussing on the Glasgow Style, see the website of the Glasgow School of Art.
More information
For ideas on planning a trip to Scotland, visit www.visitscotland.com
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
RESULT
Shabab Al Ahli Dubai 0 Al Ain 6
Al Ain: Caio (5', 73'), El Shahat (10'), Berg (65'), Khalil (83'), Al Ahbabi (90' 2)
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
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.
The stats
Ship name: MSC Bellissima
Ship class: Meraviglia Class
Delivery date: February 27, 2019
Gross tonnage: 171,598 GT
Passenger capacity: 5,686
Crew members: 1,536
Number of cabins: 2,217
Length: 315.3 metres
Maximum speed: 22.7 knots (42kph)
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
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
Company%20profile
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UK’s AI plan
- AI ambassadors such as MIT economist Simon Johnson, Monzo cofounder Tom Blomfield and Google DeepMind’s Raia Hadsell
- £10bn AI growth zone in South Wales to create 5,000 jobs
- £100m of government support for startups building AI hardware products
- £250m to train new AI models
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