This is the time of year when, if you live in northern Europe, you just want winter to end. The fun of Christmas and New Year gives way to the long-drawn-out anticipation that mornings will get brighter, the days longer and maybe flowers will start appearing. But there is also a big consolation for those of us who feast on movies. They are blooming too.
This year’s nominations and contenders for Bafta and the Oscar awards are as entertaining, funny, disturbing and diverse as any I can think of. I have been binge-watching as many as I can and the real challenge will be for the juries to decide how to come up with a “Best” movie when they end up comparing such a mixed bag.
All Quiet on the Western Front is one serious – very serious – contender for Best Picture. It has a long pedigree. Based on a novel written by a German, Erich Maria Remarque, and set in the First World War, the original title translates from the German as “Nothing New In The West” (Im Westen nichts Neues). First published in 1929, it is possibly the most powerful anti-war novel ever written, the book’s message was so powerful it was banned by the Nazis.
The sheer diversity of this year’s film offerings that is most striking
This remake is one of the most moving films you’ll see this year or any year. What makes it so powerful – and so compelling now – is the contrast between the patriotic young men who volunteer to go and fight for their fatherland, cheered on by their teachers and others as they march off with smiles and laughter and the inevitable reality of war in the trenches and the horrors that await them. Given the modern horrors of another war in Europe, all is far from quiet on the eastern front. There are rumours of a spring offensive about to take place in Ukraine.
All Quiet therefore is definitely in contention for Best Film, but perhaps it should receive a different kind of acclaim. It should perhaps be compulsory viewing once a year for all world leaders at the UN to remind us that the villains of the film are those older men who encourage the young men to go out to become heroes. The young men do not come back, or when they do, they are permanently damaged.
But it is the sheer diversity of this year’s film offerings that is most striking.
Aftersun is a tiny, low-budget story of a father and his daughter taking a holiday in Turkey. That’s it. They have fun. That’s the story. But this film – which justifiably has had rave reviews – is one that will stay with you because (without giving away the very moving core of the story) it’s about family love and memory.
These two films – one, hugely expensive on a wide canvas dealing with one of the most horrific historical events of the 20th century, and the other a miniature work of art beautifully crafted – both achieve the same result. They make you think. They stay with you long after the popcorn is eaten and the cinema is closed.
And there is one other category of film that is particularly strong this year: documentaries. There are so many interesting film directors trying to explain the reality of our world that it is difficult to know where to start.
All That Breathes is about two brothers in India who devote their lives to protecting an endangered bird, the black kite. But this is also an exploration of their own lives in a rapidly changing India. All the Beauty and the Bloodshed is a documentary about the opioid epidemic in the US and the family whose fortune was much improved by selling the drugs that caused so much damage. Moonage Daydream will delight millions of David Bowie fans.
And above all, Navalny tells the story of the Russian dissident who was poisoned and almost died. I watch plenty of documentaries and it is very rare to be able to say that this is like watching a thriller. Navalny was poisoned in 2020, taken ill on an aircraft flying from Siberia and very lucky that the pilot diverted the plane so he that could be treated. He then was taken to a hospital in Germany. In one of the most remarkable scenes in any documentary, Navalny recovers and tracks down the people who poisoned him. They film a telephone call with one of the poisoners who is duped into thinking Navalny is a high-level government official. It is a scene that would be comedic gold, except given the circumstances it is not at all funny.
Oh, and there is one other gem that really is worth seeing because it offers cheer in the bleak midwinter of northern Europe. The Banshees of Inisherin is the story of two best friends on a small Irish island who suddenly fall out with each other. That’s the story. And in the hands of a master story teller, that’s all you need to get through a long winter’s day.
UAE currency: the story behind the money in your pockets
UAE currency: the story behind the money in your pockets
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
MATCH INFO
Euro 2020 qualifier
Ukraine 2 (Yaremchuk 06', Yarmolenko 27')
Portugal 1 (Ronaldo 72' pen)
Meydan race card
6pm Dubai Trophy – Conditions(TB) $100,000 (Turf) 1,200m
6.35Dubai Trophy – Conditions(TB) $100,000 (Turf) 1,200m
1,800m
7.10pm Jumeirah Derby Trial – Conditions (TB) $60,000 (T)
1,800m ,400m
7.45pm Al Rashidiya – Group 2 (TB) $180,000 (T) 1,800m
8.20pm Al Fahidi Fort – Group 2 (TB) $180,000 (T) 1,400m
8.55pm Dubawi Stakes – Group 3 (TB) $150,000 (D) 1,200m
9.30pm Aliyah – Rated Conditions (TB) $80,000 (D) 2,000m
The specs
Engine: 4.0-litre V8 twin-turbocharged and three electric motors
Power: Combined output 920hp
Torque: 730Nm at 4,000-7,000rpm
Transmission: 8-speed dual-clutch automatic
Fuel consumption: 11.2L/100km
On sale: Now, deliveries expected later in 2025
Price: expected to start at Dh1,432,000
The years Ramadan fell in May
More on Quran memorisation:
FIGHT%20CARD
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The%C2%A0specs%20
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E2-litre%204-cylinder%20mild%20hybrid%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E7-speed%20S%20tronic%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E265hp%20%2F%20195kW%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20370Nm%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3Efrom%20Dh260%2C000%3Cbr%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20now%3C%2Fp%3E%0A
Jetour T1 specs
Engine: 2-litre turbocharged
Power: 254hp
Torque: 390Nm
Price: From Dh126,000
Available: Now
Favourite book: ‘The Art of Learning’ by Josh Waitzkin
Favourite film: Marvel movies
Favourite parkour spot in Dubai: Residence towers in Jumeirah Beach Residence
'Champions'
Director: Manuel Calvo
Stars: Yassir Al Saggaf and Fatima Al Banawi
Rating: 2/5
if you go
The flights
Emirates flies to Delhi with fares starting from around Dh760 return, while Etihad fares cost about Dh783 return. From Delhi, there are connecting flights to Lucknow.
Where to stay
It is advisable to stay in Lucknow and make a day trip to Kannauj. A stay at the Lebua Lucknow hotel, a traditional Lucknowi mansion, is recommended. Prices start from Dh300 per night (excluding taxes).
Francesco Totti's bio
Born September 27, 1976
Position Attacking midifelder
Clubs played for (1) - Roma
Total seasons 24
First season 1992/93
Last season 2016/17
Appearances 786
Goals 307
Titles (5) - Serie A 1; Italian Cup 2; Italian Supercup 2
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
Joker: Folie a Deux
Starring: Joaquin Phoenix, Lady Gaga, Brendan Gleeson
Director: Todd Phillips
Rating: 2/5
The Penguin
Starring: Colin Farrell, Cristin Milioti, Rhenzy Feliz
Creator: Lauren LeFranc
Rating: 4/5
UAE currency: the story behind the money in your pockets
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