The biggest mistake anyone dealing with Boris Johnson can make is to assume he has a political ideology, a philosophy or even a plan. Instead he has a style, and what one could call a pathology.
This is important because nothing the UK’s current Prime Minister does and no agreement he makes can be interpreted in the assumption that he has any fixed goals beyond his own, short-term advantage. And so the astonishing threat that the UK is planning to renege on a deal negotiated and accepted in good faith on how to leave the EU needs to be seen not only in political or legal terms but in terms of Mr Johnson’s psychology.
Ask British people which leader of the past century they most admire, and Winston Churchill is top of the list. The former Conservative prime minister Margaret Thatcher is also held in high regard, even by many of those who despised her politics.
Ms Thatcher, generally, said what she was about to do and then did it. She was clear that she was prepared to let Irish hunger strikers die in jail if that was the method of protest they chose. She was resolute that striking coal miners would be resisted. She refused to accept that Argentina could annex the Falkland islands by force. All three of these Thatcher policies, and many more, were stubbornly implemented and divisive, but at least what you saw with the Iron Lady was what you were going to get. When asked about doing a U-turn she told her Conservative party conference in 1980: “You turn if you want to. The lady is not for turning.”
Mr Johnson, however, has been at the centre of more U-turns than a hill climb on the Tour de France. He has turned and turned again on coronavirus measures, for instance. The Iron Lady has been succeeded by Jelly Johnson, who wobbles when under pressure and yet manages to explain it away because, in the end, few people (including Conservative MPs) really believe what he says.
Astoundingly, to Ulster unionists – after a few hours meeting with Ireland’s prime minister Leo Varadkar in October 2019, Mr Johnson suddenly announced he was prepared to accept a customs border between Northern Ireland and the rest of the UK. This U-turn ensured that Mr Johnson got what he called “an oven-ready deal” on leaving the EU. That supposed “deal” ensured he won the December 2019 General Election with a whopping 80-seat majority.
Mr Johnson's record has more U-turns than the Tour de France
But the problems were immediately obvious. While, Ms Thatcher asserted that Northern Ireland was as British as her north London constituency of Finchley, Mr Johnson (in customs terms) made Northern Ireland about as British as the Irish Republic. Since he represents “the Conservative and Unionist Party”, many genuine unionists feared this will lead inevitably to the breakup of the United Kingdom.
Since I am currently engaged on writing a book on that very subject, I agree. The UK as currently constituted may not survive Mr Johnson’s blunders. But now, to get out of his self-created mess, he has plunged into a deeper pit.
Mr Johnson’s Northern Ireland Secretary Brandon Lewis has admitted that reneging on the EU deal on Northern Ireland “does break international law in a very specific and limited way”. A bank robber steals money in a very specific and limited way.
Trying to excuse inexcusable law-breaking, Mr Johnson’s spokesman claimed that “the withdrawal agreement and Northern Ireland protocol … was agreed at pace at (sic) the most challenging political circumstances". In other words, Mr Johnson was so desperate to get a deal he would have agreed to anything, and like many of his other decisions, reality eventually bites. Or as the Speaker of the US House of Representatives Nancy Pelosi put it: “If the UK violates its international agreements and Brexit undermines the Good Friday accord (which brought peace to Northern Ireland) there is absolutely no chance of a US-UK trade deal passing the Congress.”
To say European Union negotiators are furious is an understatement. Even Conservative MPs are publicly critical. Roger Gale, a veteran MP from Kent, tweeted that Mr Johnson’s “oven-ready deal now appears to have been half baked”.
This will not end well. My hunch is that Conservative MPs will tolerate Mr Johnson up until the UK leaves the EU with a deal, or else they will opt to crash out with no deal and blame Mr Johnson for the mess. But I could be wrong. The Iron Lady’s successor Jelly Johnson may yet wobble again, turn again, and tell us, once more, that it has all been a “world-beating fantastic success”. Personally, I do not care that Mr Johnson looks like a fool. But acting like one is seriously damaging the country he was elected to serve.
Gavin Esler is a UK columnist for The National
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The Buckingham Murders
Starring: Kareena Kapoor Khan, Ash Tandon, Prabhleen Sandhu
Director: Hansal Mehta
Rating: 4 / 5
if you go
The flights
Flydubai flies to Podgorica or nearby Tivat via Sarajevo from Dh2,155 return including taxes. Turkish Airlines flies from Abu Dhabi and Dubai to Podgorica via Istanbul; alternatively, fly with Flydubai from Dubai to Belgrade and take a short flight with Montenegro Air to Podgorica. Etihad flies from Abu Dhabi to Podgorica via Belgrade. Flights cost from about Dh3,000 return including taxes. There are buses from Podgorica to Plav.
The tour
While you can apply for a permit for the route yourself, it’s best to travel with an agency that will arrange it for you. These include Zbulo in Albania (www.zbulo.org) or Zalaz in Montenegro (www.zalaz.me).
Dr Afridi's warning signs of digital addiction
Spending an excessive amount of time on the phone.
Neglecting personal, social, or academic responsibilities.
Losing interest in other activities or hobbies that were once enjoyed.
Having withdrawal symptoms like feeling anxious, restless, or upset when the technology is not available.
Experiencing sleep disturbances or changes in sleep patterns.
What are the guidelines?
Under 18 months: Avoid screen time altogether, except for video chatting with family.
Aged 18-24 months: If screens are introduced, it should be high-quality content watched with a caregiver to help the child understand what they are seeing.
Aged 2-5 years: Limit to one-hour per day of high-quality programming, with co-viewing whenever possible.
Aged 6-12 years: Set consistent limits on screen time to ensure it does not interfere with sleep, physical activity, or social interactions.
Teenagers: Encourage a balanced approach – screens should not replace sleep, exercise, or face-to-face socialisation.
Source: American Paediatric Association
At Eternity’s Gate
Director: Julian Schnabel
Starring: Willem Dafoe, Oscar Isaacs, Mads Mikkelsen
Three stars
Abu Dhabi GP schedule
Friday: First practice - 1pm; Second practice - 5pm
Saturday: Final practice - 2pm; Qualifying - 5pm
Sunday: Etihad Airways Abu Dhabi Grand Prix (55 laps) - 5.10pm
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Ms Yang's top tips for parents new to the UAE
- Join parent networks
- Look beyond school fees
- Keep an open mind
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How to come clean about financial infidelity
- Be honest and transparent: It is always better to own up than be found out. Tell your partner everything they want to know. Show remorse. Inform them of the extent of the situation so they know what they are dealing with.
- Work on yourself: Be honest with yourself and your partner and figure out why you did it. Don’t be ashamed to ask for professional help.
- Give it time: Like any breach of trust, it requires time to rebuild. So be consistent, communicate often and be patient with your partner and yourself.
- Discuss your financial situation regularly: Ensure your spouse is involved in financial matters and decisions. Your ability to consistently follow through with what you say you are going to do when it comes to money can make all the difference in your partner’s willingness to trust you again.
- Work on a plan to resolve the problem together: If there is a lot of debt, for example, create a budget and financial plan together and ensure your partner is fully informed, involved and supported.
Carol Glynn, founder of Conscious Finance Coaching
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
Schedule for show courts
Centre Court - from 4pm UAE time
Johanna Konta (6) v Donna Vekic
Andy Murray (1) v Dustin Brown
Rafael Nadal (4) v Donald Young
Court 1 - from 4pm UAE time
Kei Nishikori (9) v Sergiy Stakhovsky
Qiang Wang v Venus Williams (10)
Beatriz Haddad Maia v Simona Halep (2)
Court 2 - from 2.30pm
Heather Watson v Anastasija Sevastova (18)
Jo-Wilfried Tsonga (12) v Simone Bolelli
Florian Mayer v Marin Cilic (7)
The specs
Engine: 2.0-litre 4-cyl turbo
Power: 201hp at 5,200rpm
Torque: 320Nm at 1,750-4,000rpm
Transmission: 6-speed auto
Fuel consumption: 8.7L/100km
Price: Dh133,900
On sale: now
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Company%20profile
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The 12 Syrian entities delisted by UK
Ministry of Interior
Ministry of Defence
General Intelligence Directorate
Air Force Intelligence Agency
Political Security Directorate
Syrian National Security Bureau
Military Intelligence Directorate
Army Supply Bureau
General Organisation of Radio and TV
Al Watan newspaper
Cham Press TV
Sama TV
Bareilly Ki Barfi
Directed by: Ashwiny Iyer Tiwari
Starring: Kriti Sanon, Ayushmann Khurrana, Rajkummar Rao
Three and a half stars
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
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SPECS
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Company%20Profile
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First Person
Richard Flanagan
Chatto & Windus
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WHAT IS A BLACK HOLE?
1. Black holes are objects whose gravity is so strong not even light can escape their pull
2. They can be created when massive stars collapse under their own weight
3. Large black holes can also be formed when smaller ones collide and merge
4. The biggest black holes lurk at the centre of many galaxies, including our own
5. Astronomers believe that when the universe was very young, black holes affected how galaxies formed
COMPANY%20PROFILE
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The years Ramadan fell in May
TWISTERS
Director: Lee Isaac Chung
Starring: Glen Powell, Daisy Edgar-Jones, Anthony Ramos
Rating: 2.5/5