Turning 21 was celebrated as coming of age when Col Tim Collins was growing up in Northern Ireland. Fittingly, it is 21 years since the Iraq war veteran made his name in Kuwait, addressing his troops on the eve of the launch of the second war against Saddam Hussein.
Col Collins was recognised on screen when Kenneth Branagh, a fellow Belfast boy, played him in 10 Days to War, a TV examination of the conflict. In fact, the Branagh version of Col Collins’s peroration is the only one that exists: no TV news camera was on hand in the desert for his stirring words.
Since then, he has spent much of his career on mediation and brokering peace as well as more straightforward security work. He has used his upbringing in a troubled land and his soldier’s experience to try to help others find a way to peace.
Last week saw a coming of age of a different sort for the now 64-year-old Col Collins. He is standing for a party that in his childhood ran Northern Ireland until the uprising of its Catholic minority. That fostered the terrorist campaign and British army deployment that was only addressed in 1998 with the Good Friday Agreement.
Col Collins’s announcement comes as Northern Ireland is poised to see yet another twist in its tortured efforts to ensure that its Protestant unionists – which includes Col Collins – share power with the Catholics.
Col Collins has used his upbringing in a troubled land and his soldier’s experience to try to help others find a way to peace
On the day he stepped back into public life, he made some pointed remarks about the region not “clinging to the past”. “We have got to remember we have young people,” he said. “We need better health services, we need better education, we need to spend the money where it is required, we need to move on.”
Fair enough, but Col Collins could not tear down the political fabric of Northern Ireland if he wanted to.
The term “frozen conflict” centres on long-running disputes, especially in the former Soviet Union and the Middle East. Northern Ireland’s is a deeply frozen reconciliation process and every effort to resolve it is actually highlighting its obvious flaws.
The Good Friday Agreement was designed to give a fresh start to the politics of Northern Ireland while creating brave new dimensions. It had an ideal of “parity of esteem” for both communities’ aspirations to be treated as fully legitimate. In time, this would unite the divided communities. And yet to this day, parallel worlds exist in antagonism.
Col Collins is standing for a seat regarded as Northern Ireland’s prosperous golden coast just outside Belfast. His candidacy was announced at a yachting marina in the town of Bangor.
When I visited the Bangor Marina at the weekend, there was little of note but for a grey-haired man trying to teach an elderly dog some new tricks. It is a place of coastal prosperity and uniformity. Even so, Col Collins would be well advised to use his background to inject some urgency into Northern Ireland politics if he wins.
A revolving door of collapsed Northern Ireland governments has dominated the past seven years. Even if Col Collins’s rivals in the largest unionist party, the DUP, agree at a crucial meeting on Monday night to stand up, a new executive bickering is likely to remain the dominant driver of local politics.
Cultural divisions thrive because there are hardships. Hospital services, for instance, are on the skids.
The British government is offering an infusion of more than £3 billion ($3.8 billion) of extra public spending for the new administration to turn the corner. But there is a paradox that the Westminster authorities are negotiating this with only one side.
Its talks are with the DUP and its leader Jeffrey Donaldson. The deal, if it happens, will confirm Michelle O’Neill, the leader of the Republican party Sinn Fein, as the first minister of Northern Ireland and Mr Donaldson as the deputy first minister. Under the “parity of esteem” principle, however, both will have equal power.
The acid test is how to widen the telescope to drive changes across Northern Ireland society.
There is much to do. In the Belfast newspapers this weekend, there is a hometown movie that won a Sundance Film Festival award. Normally this would be treated as seismic, but not so in two of the three morning papers. The movie is titled Kneecap and the contents are decidedly Republican.
One local report took the names of the three protagonists in the movie, who are all Gaelic, and translated them for its audience in their own hometown. The report said one of the protagonists, JJ O Dochartaigh, is “usually Anglicised as O’Doherty”.
There is a name for this: it is blatant othering. In the context, it is hate-mongering.
The last O’Neill to lead Northern Ireland, before Michelle O’Neill’s presumptive elevation, was a Protestant former captain in the British Army. On the edge of the abyss in 1968, Capt O’Neill said the place was at a crossroads. He warned that an entity based on “one section rather than upon the interests of all could have no long-term future”.
As for Col Collins, he has a small chance of redemption after the hollow legacy of his 2003 words. His challenge now, really as it was in Kuwait, is a “better place for us having been there – our business now is north”.
UAE currency: the story behind the money in your pockets
The specs
Engine: 1.5-litre turbo
Power: 181hp
Torque: 230Nm
Transmission: 6-speed automatic
Starting price: Dh79,000
On sale: Now
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
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
Quick pearls of wisdom
Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”
Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.”
Cricket World Cup League Two
Oman, UAE, Namibia
Al Amerat, Muscat
Results
Oman beat UAE by five wickets
UAE beat Namibia by eight runs
Fixtures
Wednesday January 8 –Oman v Namibia
Thursday January 9 – Oman v UAE
Saturday January 11 – UAE v Namibia
Sunday January 12 – Oman v Namibia
COMPANY%20PROFILE
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Coming soon
Torno Subito by Massimo Bottura
When the W Dubai – The Palm hotel opens at the end of this year, one of the highlights will be Massimo Bottura’s new restaurant, Torno Subito, which promises “to take guests on a journey back to 1960s Italy”. It is the three Michelinstarred chef’s first venture in Dubai and should be every bit as ambitious as you would expect from the man whose restaurant in Italy, Osteria Francescana, was crowned number one in this year’s list of the World’s 50 Best Restaurants.
Akira Back Dubai
Another exciting opening at the W Dubai – The Palm hotel is South Korean chef Akira Back’s new restaurant, which will continue to showcase some of the finest Asian food in the world. Back, whose Seoul restaurant, Dosa, won a Michelin star last year, describes his menu as, “an innovative Japanese cuisine prepared with a Korean accent”.
Dinner by Heston Blumenthal
The highly experimental chef, whose dishes are as much about spectacle as taste, opens his first restaurant in Dubai next year. Housed at The Royal Atlantis Resort & Residences, Dinner by Heston Blumenthal will feature contemporary twists on recipes that date back to the 1300s, including goats’ milk cheesecake. Always remember with a Blumenthal dish: nothing is quite as it seems.
The specs
Engine: 6.2-litre V8
Transmission: ten-speed
Power: 420bhp
Torque: 624Nm
Price: Dh325,125
On sale: Now
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
LAST-16 EUROPA LEAGUE FIXTURES
Wednesday (Kick-offs UAE)
FC Copenhagen (0) v Istanbul Basaksehir (1) 8.55pm
Shakhtar Donetsk (2) v Wolfsburg (1) 8.55pm
Inter Milan v Getafe (one leg only) 11pm
Manchester United (5) v LASK (0) 11pm
Thursday
Bayer Leverkusen (3) v Rangers (1) 8.55pm
Sevilla v Roma (one leg only) 8.55pm
FC Basel (3) v Eintracht Frankfurt (0) 11pm
Wolves (1) Olympiakos (1) 11pm
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From Zero
Artist: Linkin Park
Label: Warner Records
Number of tracks: 11
Rating: 4/5
Background: Chemical Weapons
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The specs
- Engine: 3.9-litre twin-turbo V8
- Power: 640hp
- Torque: 760nm
- On sale: 2026
- Price: Not announced yet
COMPANY PROFILE
Name: Grubtech
Founders: Mohamed Al Fayed and Mohammed Hammedi
Launched: October 2019
Employees: 50
Financing stage: Seed round (raised $2 million)
Herc's Adventures
Developer: Big Ape Productions
Publisher: LucasArts
Console: PlayStation 1 & 5, Sega Saturn
Rating: 4/5
David Haye record
Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4
Votes
Total votes: 1.8 million
Ashraf Ghani: 923,592 votes
Abdullah Abdullah: 720,841 votes
COMPANY%20PROFILE
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What is Reform?
Reform is a right-wing, populist party led by Nigel Farage, a former MEP who won a seat in the House of Commons last year at his eighth attempt and a prominent figure in the campaign for the UK to leave the European Union.
It was founded in 2018 and originally called the Brexit Party.
Many of its members previously belonged to UKIP or the mainstream Conservatives.
After Brexit took place, the party focused on the reformation of British democracy.
Former Tory deputy chairman Lee Anderson became its first MP after defecting in March 2024.
The party gained support from Elon Musk, and had hoped the tech billionaire would make a £100m donation. However, Mr Musk changed his mind and called for Mr Farage to step down as leader in a row involving the US tycoon's support for far-right figurehead Tommy Robinson who is in prison for contempt of court.
Types of policy
Term life insurance: this is the cheapest and most-popular form of life cover. You pay a regular monthly premium for a pre-agreed period, typically anything between five and 25 years, or possibly longer. If you die within that time, the policy will pay a cash lump sum, which is typically tax-free even outside the UAE. If you die after the policy ends, you do not get anything in return. There is no cash-in value at any time. Once you stop paying premiums, cover stops.
Whole-of-life insurance: as its name suggests, this type of life cover is designed to run for the rest of your life. You pay regular monthly premiums and in return, get a guaranteed cash lump sum whenever you die. As a result, premiums are typically much higher than one term life insurance, although they do not usually increase with age. In some cases, you have to keep up premiums for as long as you live, although there may be a cut-off period, say, at age 80 but it can go as high as 95. There are penalties if you don’t last the course and you may get a lot less than you paid in.
Critical illness cover: this pays a cash lump sum if you suffer from a serious illness such as cancer, heart disease or stroke. Some policies cover as many as 50 different illnesses, although cancer triggers by far the most claims. The payout is designed to cover major financial responsibilities such as a mortgage or children’s education fees if you fall ill and are unable to work. It is cost effective to combine it with life insurance, with the policy paying out once if you either die or suffer a serious illness.
Income protection: this pays a replacement income if you fall ill and are unable to continue working. On the best policies, this will continue either until you recover, or reach retirement age. Unlike critical illness cover, policies will typically pay out for stress and musculoskeletal problems such as back trouble.
'Panga'
Directed by Ashwiny Iyer Tiwari
Starring Kangana Ranaut, Richa Chadha, Jassie Gill, Yagya Bhasin, Neena Gupta
Rating: 3.5/5
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
Armies of Sand
By Kenneth Pollack (Oxford University Press)
The%20specs
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