In this file photo taken on October 1, 2019 a vehicle passes an anti-Brexit pro-Irish unity billboard seen from the Dublin road in Newry, Northern Ireland. AFP
In this file photo taken on October 1, 2019 a vehicle passes an anti-Brexit pro-Irish unity billboard seen from the Dublin road in Newry, Northern Ireland. AFP
In this file photo taken on October 1, 2019 a vehicle passes an anti-Brexit pro-Irish unity billboard seen from the Dublin road in Newry, Northern Ireland. AFP
Wednesday marked the 100th anniversary of the enactment of a British law that allowed the partition of Ireland, then under UK control, into two spheres – Northern Ireland and Southern Ireland, with the latter eventually becoming the Irish Free State.
The 1920 Act, as it is commonly known, was introduced to provide for the "better government" of Ireland. It brought no such thing. It was eventually repealed in 1998 with the Good Friday Agreement, which put an end to the decades-long conflict in Northern Ireland between the Unionists and Nationalists, and made way for a devolved system of government there.
Next year's planned centennial commemorations for Northern Ireland, which got its own parliament after the act, are likely to spur further division. In the context of Brexit, the distancing of Northern Ireland from the UK is newly set in train. An existential question of how the Protestant/Loyalist and the Catholic/Nationalist communities share the space moves into a new phase.
Seamus Heaney photographed in 1995, the year he won the Nobel Prize for literature.
On Thursday, the EU-UK trade deal confirmed Northern Ireland as a place apart. Yet, Thursday's outcome cannot be a settled set-up for its residents.
There has been plenty of attention given to the Scottish resentment of the pact and the threat to the integrity of the UK. However, it is Northern Ireland that has already entered an unprecedented hybrid status.
A careful read of the UK customs advice on future commerce with the EU reveals a new code for all transactions starting with the letters "GB" – or Great Britain – as opposed to "UK". As a whole, the UK encompasses Northern Ireland.
Letters matter. Northern Ireland trade remains in the EU’s Customs Union while also included in the UK economy.
A century on from the last big shift, Belfast is ripe for another historical upheaval. How the 100 years of the Northern Ireland campaign goes down in 2021 is crucial to the future, not just the past.
So far the signs are not good.
The government there is currently planning celebrations to mark the centenary of its establishment. The institutional dynamic of the celebrations is that there is something for everyone to be happy about. But Northern Ireland does anniversaries badly.
This is because its history is built on divisions. To give an example, Titanic Belfast – a monument to the city's maritime heritage on the site where the RMS Titanic was built – was launched in 2012 as a showcase for tourism. Events marking the centenary of the ship's commissioning and tragic sinking in 1912 centred on a new museum and sought to capitalise on the success of the eponymous Hollywood movie.
A 15-tonne steel sign is lowered into place in front of the Titanic building in Belfast. PA Wire/Press Association Images
However, many in the north did not share the view of the Titanic that was being whipped up by the marketeers. Catholics remembered that the liner was built in the East Belfast docks, a Protestant-majority area, and set sail amid "No Pope here" banners. This fact is even taught in Catholic schools. Titanic was a symbol of Unionist pride at the time of the Ulster Covenant, a landmark Protestant protest movement that laid the ground for the 1920 Act following the First World War.
For the 2021 campaign, the Northern Ireland Office – the Whitehall department that oversees the region – in tandem with the devolved, power-sharing government, has picked out notable Northern Irish figures. One of those chosen is Seamus Heaney, the poet and winner of the Nobel Prize in Literature.
On one level he is an obvious choice. On another level the use of his portrait is attempted appropriation.
During his lifetime, Heaney was scrupulous to avoid direct political interventions. It was a tough choice. Both sides tried to entangle him. But Heaney refused – to the point of snubbing known gunmen. The Oxford University Press included him in an anthology of best British poets. But Heaney was having none of it.
The great Northern Irish footballer George Best, seen here in Manchester United colours, was either British or Irish depending on how he performed. Reuters
There is a common joke that when public figures such as George Best, Liam Neeson and Alex Higgins were winners, they were British. When they did something wrong, the headline writers made them Irish.
Heaney’s poetry grows out of the land, slow-changing traditions and the timeless myths that shaped him. The visitors' museum in his native village is tellingly named "Homeplace". That place is in Northern Ireland. But one of the state's founding fathers described it as a "Protestant Parliament and Protestant State". In other words, Heaney, a Catholic, had no part in it.
To the Oxford publishers in 1982, Heaney outlined his loyalties with a small bit of verse. “Be advised, my passport’s green/No glass of ours was ever raised/To toast the Queen”.
A Nationalist leader recycled the quote this month in protest against Heaney’s inclusion in the centenary campaign. Unionists were outraged. One leader pointed out that Heaney had toasted Queen Elizabeth at the state reception in Dublin Castle when she made a visit in 2011. In the context of the 1998 peace deal, Unionists see objections to the portrait of Heaney as contrary to the spirit of inclusiveness that it sought to foster.
A general view shows night falling on the city of Londonderry, Northern Ireland. The country remains divided between Catholics and Protestants. Reuters
The Union is exposed in areas viewed as settled issues for the last quarter of its troubled 100 years
British Prime Minister Boris Johnson set up the centenary commemorations after his first Brexit deal with Brussels undermined the Unionists. But his government is not neutral on the Union – a departure from the position of former prime ministers John Major, Tony Blair and David Cameron.
Theoretically, Northern Ireland could gain doubly from Mr Johnson’s successful effort to reposition the UK’s trading relationship with Europe. In contrast, the Union is also exposed in areas viewed as settled issues for the last quarter of its troubled 100 years.
Economic opportunities amount to just one of these issues. Culture is another. Loyalty is a third.
History is the ever-present factor. The binary choice that was offered a century ago has again been exposed as inadequate. The north and south are the products of that act. At some point, both will equally have to accept fundamental change in order to move on.
Damien McElroy is London bureau chief at The National
Funding: Raised $5.8m in a seed fund round in December 2018. Backers include Y Combinator, Beco Capital, Venturesouq, Paul Graham, Peter Thiel, Paul Buchheit, Justin Mateen, Matt Mickiewicz, SOMA, Dynamo and Global Founders Capital
T20 World Cup Qualifier
October 18 – November 2
Opening fixtures
Friday, October 18
ICC Academy: 10am, Scotland v Singapore, 2.10pm, Netherlands v Kenya
Zayed Cricket Stadium: 2.10pm, Hong Kong v Ireland, 7.30pm, Oman v UAE
UAE squad
Ahmed Raza (captain), Rohan Mustafa, Ashfaq Ahmed, Rameez Shahzad, Darius D’Silva, Mohammed Usman, Mohammed Boota, Zawar Farid, Ghulam Shabber, Junaid Siddique, Sultan Ahmed, Imran Haider, Waheed Ahmed, Chirag Suri, Zahoor Khan
Players out: Mohammed Naveed, Shaiman Anwar, Qadeer Ahmed
Players in: Junaid Siddique, Darius D’Silva, Waheed Ahmed
Australia men's Test cricket fixtures 2021/22
One-off Test v Afghanistan:
Nov 27-Dec 1: Blundstone Arena, Hobart
The Ashes v England:
Dec 8-12: 1st Test, Gabba, Brisbane
Dec 16-20: 2nd Test, Adelaide Oval, Adelaide (day/night)
Dec 26-30: 3rd Test, Melbourne Cricket Ground, Melbourne
Jan 5-9, 2022: 4th Test, Sydney Cricket Ground, Sydney
Jan 14-18: 5th Test, Optus Stadium, Perth
FIXTURES
Saturday, November 3
Japan v New Zealand
Wales v Scotland
England v South Africa
Ireland v Italy
Saturday, November 10
Italy v Georgia
Scotland v Fiji
England v New Zealand
Wales v Australia
Ireland v Argentina
France v South Africa
Saturday, November 17
Italy v Australia
Wales v Tonga
England v Japan
Scotland v South Africa
Ireland v New Zealand
Saturday, November 24
|Italy v New Zealand
Scotland v Argentina
England v Australia
Wales v South Africa
Ireland v United States
France v Fiji
Squads
India (for first three ODIs) Kohli (capt), Rohit, Rahul, Pandey, Jadhav, Rahane, Dhoni, Pandya, Axar, Kuldeep, Chahal, Bumrah, Bhuvneshwar, Umesh, Shami.
Australia Smith (capt), Warner, Agar, Cartwright, Coulter-Nile, Cummins, Faulkner, Finch, Head, Maxwell, Richardson, Stoinis, Wade, Zampa.
Key findings of Jenkins report
Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
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
Where to buy
Limited-edition art prints of The Sofa Series: Sultani can be acquired from Reem El Mutwalli at www.reemelmutwalli.com
Option 1: 70% in year 1, 50% in year 2, 30% in year 3
Option 2: 50% across three years
Option 3: 30% across five years
Coffee: black death or elixir of life?
It is among the greatest health debates of our time; splashed across newspapers with contradicting headlines - is coffee good for you or not?
Depending on what you read, it is either a cancer-causing, sleep-depriving, stomach ulcer-inducing black death or the secret to long life, cutting the chance of stroke, diabetes and cancer.
The latest research - a study of 8,412 people across the UK who each underwent an MRI heart scan - is intended to put to bed (caffeine allowing) conflicting reports of the pros and cons of consumption.
The study, funded by the British Heart Foundation, contradicted previous findings that it stiffens arteries, putting pressure on the heart and increasing the likelihood of a heart attack or stroke, leading to warnings to cut down.
Numerous studies have recognised the benefits of coffee in cutting oral and esophageal cancer, the risk of a stroke and cirrhosis of the liver.
The benefits are often linked to biologically active compounds including caffeine, flavonoids, lignans, and other polyphenols, which benefit the body. These and othetr coffee compounds regulate genes involved in DNA repair, have anti-inflammatory properties and are associated with lower risk of insulin resistance, which is linked to type-2 diabetes.
But as doctors warn, too much of anything is inadvisable. The British Heart Foundation found the heaviest coffee drinkers in the study were most likely to be men who smoked and drank alcohol regularly.
Excessive amounts of coffee also unsettle the stomach causing or contributing to stomach ulcers. It also stains the teeth over time, hampers absorption of minerals and vitamins like zinc and iron.
It also raises blood pressure, which is largely problematic for people with existing conditions.
So the heaviest drinkers of the black stuff - some in the study had up to 25 cups per day - may want to rein it in.