A pedestrian shelters from the rain beneath a Union flag themed umbrella by the Big Ben clock face and the Elizabeth Tower at the Houses of Parliament in London on June 25, 2016. AFP
A pedestrian shelters from the rain beneath a Union flag themed umbrella by the Big Ben clock face and the Elizabeth Tower at the Houses of Parliament in London on June 25, 2016. AFP
A pedestrian shelters from the rain beneath a Union flag themed umbrella by the Big Ben clock face and the Elizabeth Tower at the Houses of Parliament in London on June 25, 2016. AFP
A pedestrian shelters from the rain beneath a Union flag themed umbrella by the Big Ben clock face and the Elizabeth Tower at the Houses of Parliament in London on June 25, 2016. AFP

Before you celebrate Brexit, be clear what it is


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Adversity brings out the peculiarities of the British character. There is often a traditional response that we “mustn’t grumble”. There is even an old song from the Cockney rhymesters, Chas and Dave:

“Well I had an old uncle – was mean as can be

He said – ‘When I die you'll get nothin' from me.’

Mustn't grumble, mustn't grumble…”

The Brexit deal triumphantly announced by British Prime Minister Boris Johnson is at least better than nothing but – outside Mr Johnson's supporters in some British newspapers – the sense is not of victory but merely relief. Mustn't grumble. A thin deal is better than no deal and an agreement which is much less beneficial to the British economy than existing agreements with the EU is the price for achieving what Brexit campaigners say is British "sovereignty".

In this bleak midwinter there is no sense of national jubilation or celebration, which is perhaps just as well. In another tradition, British celebrations organised by governments have often been fairly cheerless. The Victorian prime minister Lord Salisbury commented sourly on the state opening of the British parliament in 1860. He said: “Some nations have a gift for ceremonial… In England the case is exactly the reverse… some malignant spell broods over our most solemn ceremonials and inserts into them some feature which makes them all ridiculous… something always breaks down, somebody contrives to escape doing his part.”

After four and a half years of Brexit negotiations the "malignant spell" on proposed celebrations remains. There was an ill-fated plan to ring out the bells of Big Ben when the UK formally left the EU in January. Unfortunately Big Ben could not bong. It was silenced for repairs. Then there was a suggestion that church bells all over England should ring out. The church authorities said no, we don't do political bell-ringing. Then there were plans for a "Festival of Brexit". Britain's creative communities didn't much like that idea. And so it has been renamed, rebranded and repurposed into something different, sometime in the future. Besides, before you celebrate Brexit, you have to be clear what it is. And despite those years of rancorous discussions, the "it" of Brexit still remains hazy. Britain is definitely out of the EU, but – as Spain's foreign minister Arancha Gonzalez Laya pointed out – a trade agreement is a symbol not of independence but interdependence.

The statue of Winston Churchill in front of Big Ben, London, December 24. Reuters
The statue of Winston Churchill in front of Big Ben, London, December 24. Reuters

Despite all the supposedly regained “sovereignty”, the Johnson deal links the UK to the EU in a massive new bureaucratic framework. The key British minister involved in Brexit planning, Michael Gove, claims that Britain now has a new “special relationship” with the EU, an echo of the UK’s supposed “special relationship” with the US. But the British-American “special relationship” these days might be “special” in London, but it will be much less “special” in US President Joe Biden’s Washington.

Meanwhile the new UK-EU deal is vast and complex – 1200 pages long. British MPs have until Wednesday to read and understand its dense trade and legal jargon then vote to accept it. It is difficult to see how such haste can allow MPs any real understanding of what they will agree.

Something similar happened in Washington in the 1990s. Hillary Clinton tried to reform the US healthcare system and produced an astounding document which ran to 13,000 pages. The Republican leader, Senator Bob Dole, told me a plan of such complexity was dead on arrival in Congress. I told him I doubted he had read all 13,000 pages.

“Read it?” Dole laughed. “I couldn’t even pick it up.”

If the battle with the EU is paused, the battle for another Union, the union of the United Kingdom itself, is about to begin

What we do know is that the 1200 page UK-EU deal breaks Mr Johnson’s earlier promises. In the 2016 Brexit campaign he insisted British people would retain their rights to travel, work, study and settle within the EU and the UK would remain part of the single market and customs union. None of that is in the deal.

Moreover, if the battle with the EU is paused, the battle for another Union, the union of the United Kingdom itself, is about to begin. The Brexit co-ordinator Mr Gove congratulated those who made the EU trade deal possible by saying that the British people had now “taken back control.”

British Union flag in front of the Elizabeth Tower at Houses of Parliament in central London, March 29, 2017. AP
British Union flag in front of the Elizabeth Tower at Houses of Parliament in central London, March 29, 2017. AP

Being in the EU meant “laws were made by people they hadn’t elected, rules were made by institutions they couldn’t change, power was exercised without accountability”. Ironically exactly the same argument is now being made for Scottish independence.

In May 2021 Scots will vote for a new parliament in Edinburgh and polls suggest the Scottish National Party will do well. Most Scots want to remain in the EU, and many now wonder whether a Conservative government they did not elect, a prime minister many dislike, in a Westminster system they cannot change, can truly represent their interests. Large numbers of Scottish voters want to “take back control” from Mr Johnson and Westminster by supporting independence. To misquote Winston Churchill in 1940, the battle for Europe has ended. The battle for Britain has just begun. Still, mustn’t grumble, eh?

Gavin Esler is a broadcaster and UK columnist for The National

What is type-1 diabetes

Type 1 diabetes is a genetic and unavoidable condition, rather than the lifestyle-related type 2 diabetes.

It occurs mostly in people under 40 and a result of the pancreas failing to produce enough insulin to regulate blood sugars.

Too much or too little blood sugar can result in an attack where sufferers lose consciousness in serious cases.

Being overweight or obese increases the chances of developing the more common type 2 diabetes.

COMPANY PROFILE

Name: Rain Management

Year started: 2017

Based: Bahrain

Employees: 100-120

Amount raised: $2.5m from BitMex Ventures and Blockwater. Another $6m raised from MEVP, Coinbase, Vision Ventures, CMT, Jimco and DIFC Fintech Fund

From Conquest to Deportation

Jeronim Perovic, Hurst

Mia Man’s tips for fermentation

- Start with a simple recipe such as yogurt or sauerkraut

- Keep your hands and kitchen tools clean. Sanitize knives, cutting boards, tongs and storage jars with boiling water before you start.

- Mold is bad: the colour pink is a sign of mold. If yogurt turns pink as it ferments, you need to discard it and start again. For kraut, if you remove the top leaves and see any sign of mold, you should discard the batch.

- Always use clean, closed, airtight lids and containers such as mason jars when fermenting yogurt and kraut. Keep the lid closed to prevent insects and contaminants from getting in.

 

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

The winners

Fiction

  • ‘Amreekiya’  by Lena Mahmoud
  •  ‘As Good As True’ by Cheryl Reid

The Evelyn Shakir Non-Fiction Award

  • ‘Syrian and Lebanese Patricios in Sao Paulo’ by Oswaldo Truzzi;  translated by Ramon J Stern
  • ‘The Sound of Listening’ by Philip Metres

The George Ellenbogen Poetry Award

  • ‘Footnotes in the Order  of Disappearance’ by Fady Joudah

Children/Young Adult

  •  ‘I’ve Loved You Since Forever’ by Hoda Kotb 
Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

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Price: From Dh590,000

The specs: Volvo XC40

Price: base / as tested: Dh185,000

Engine: 2.0-litre, turbocharged in-line four-cylinder

Gearbox: Eight-speed automatic

Power: 250hp @ 5,500rpm

Torque: 350Nm @ 1,500rpm

Fuel economy, combined: 10.4L / 100km

Your rights as an employee

The government has taken an increasingly tough line against companies that fail to pay employees on time. Three years ago, the Cabinet passed a decree allowing the government to halt the granting of work permits to companies with wage backlogs.

The new measures passed by the Cabinet in 2016 were an update to the Wage Protection System, which is in place to track whether a company pays its employees on time or not.

If wages are 10 days late, the new measures kick in and the company is alerted it is in breach of labour rules. If wages remain unpaid for a total of 16 days, the authorities can cancel work permits, effectively shutting off operations. Fines of up to Dh5,000 per unpaid employee follow after 60 days.

Despite those measures, late payments remain an issue, particularly in the construction sector. Smaller contractors, such as electrical, plumbing and fit-out businesses, often blame the bigger companies that hire them for wages being late.

The authorities have urged employees to report their companies at the labour ministry or Tawafuq service centres — there are 15 in Abu Dhabi.

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Gifts exchanged
  • King Charles - replica of President Eisenhower Sword
  • Queen Camilla -  Tiffany & Co vintage 18-carat gold, diamond and ruby flower brooch
  • Donald Trump - hand-bound leather book with Declaration of Independence
  • Melania Trump - personalised Anya Hindmarch handbag
LA LIGA FIXTURES

Thursday (All UAE kick-off times)

Sevilla v Real Betis (midnight)

Friday

Granada v Real Betis (9.30pm)

Valencia v Levante (midnight)

Saturday

Espanyol v Alaves (4pm)

Celta Vigo v Villarreal (7pm)

Leganes v Real Valladolid (9.30pm)

Mallorca v Barcelona (midnight)

Sunday

Atletic Bilbao v Atletico Madrid (4pm)

Real Madrid v Eibar (9.30pm)

Real Sociedad v Osasuna (midnight)

PROFILE OF STARZPLAY

Date started: 2014

Founders: Maaz Sheikh, Danny Bates

Based: Dubai, UAE

Sector: Entertainment/Streaming Video On Demand

Number of employees: 125

Investors/Investment amount: $125 million. Major investors include Starz/Lionsgate, State Street, SEQ and Delta Partners

Singham Again

Director: Rohit Shetty

Stars: Ajay Devgn, Kareena Kapoor Khan, Ranveer Singh, Akshay Kumar, Tiger Shroff, Deepika Padukone

Rating: 3/5

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UAE currency: the story behind the money in your pockets
THE SPECS

Engine: 3.9-litre twin-turbo V8

Transmission: seven-speed dual clutch

Power: 710bhp

Torque: 770Nm

Speed: 0-100km/h 2.9 seconds

Top Speed: 340km/h

Price: Dh1,000,885

On sale: now

Reading List

Practitioners of mindful eating recommend the following books to get you started:

Savor: Mindful Eating, Mindful Life by Thich Nhat Hanh and Dr Lilian Cheung

How to Eat by Thich Nhat Hanh

The Mindful Diet by Dr Ruth Wolever

Mindful Eating by Dr Jan Bays

How to Raise a Mindful Eaterby Maryann Jacobsen

South Africa World Cup squad

South Africa: Faf du Plessis (c), Hashim Amla, Quinton de Kock (w), JP Duminy, Imran Tahir, Aiden Markram, David Miller, Lungi Ngidi, Anrich Nortje, Andile Phehlukwayo, Dwaine Pretorius, Kagiso Rabada, Tabraiz Shamsi, Dale Steyn, Rassie van der Dussen.

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Mina Cup winners

Under 12 – Minerva Academy

Under 14 – Unam Pumas

Under 16 – Fursan Hispania

Under 18 – Madenat

Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now