Last month, a renowned Muslim scholar of South Africa, Sheikh Seraj Hassan Hendricks, was laid to rest a few metres from his father, uncles and grandfather in a Capetonian cemetery.
The grandfather, Sheikh Muhammad Salih Hendricks, was the first of three generations of Hendricks to travel from the southern-most tip of Africa to Makkah, in order to study with sages and scholars of the Islamic tradition. Sheikh Seraj, who died at the age of 64 due to complications arising from a Covid-19 infection, had entered the annals of history.
Sheikh Seraj’s grandfather, Shaykh Muhammad Salih Hendricks, had grown up in a South Africa that had banned slavery only a few decades earlier. His grandson grew up during apartheid, a system Sheikh Seraj Hendricks detested. As a young man, he supported the United Democratic Front, a collective of anti-apartheid groups; and as a student, he was one of the key figures of the famous Purple Rain March in Cape town in 1989. Still in his 20s, and temporarily back home from his studies in the holy city of Makkah, Sheikh Seraj was arrested and imprisoned for a time due to his commitment against injustice.
When he finally returned from more than a decade of study in Makkah under luminaries such as Sayyid Muhammad bin Alawi Al Maliki, Sheikh Seraj gradually became well known and prolific internationally for his erudition and scholarship.
When I first met him more than a decade ago in Cape Town, I was struck by how this gentle scholar welcomed not only the religious but also the irreligious into his mix, and reminded everyone of their self-worth. Whether you were a man or woman, young or old, Muslim or non-Muslim, Sheikh Seraj was a figure of not only great knowledge, but great empathy.
A sharp academic, who took a masters degree from the University of South Africa after returning from Makkah, Sheikh Seraj served during his life as the head of the Muslim Judicial Council’s Fatwa Committee. This often led to him being described as the "Mufti of Cape Town". He was also a lecturer at the Islamic College of Southern Africa and the University of Johannesburg, as well as being listed consecutively in the “Muslim 500”, an annual ranking of influential Muslims published by Jordan's Royal Islamic Strategic Studies Centre, from 2009 to 2020.
Whether you were a man or woman, young or old, Muslim or non-Muslim, Sheikh Seraj was a figure of not only great knowledge, but great empathy
His calling was to be an educator and one of the inheritors of the mantle of Azzawia, the teaching centre that his grandfather had founded in 1920, precisely a century ago. Azzawia’s role and standing in the community meant being non-partisan, but it did not mean being apolitical.
Anyone who listened to Sheikh Seraj’s sermons and classes at Azzawia knew very well his stance against autocracy, authoritarianism and injustice. The young man had become a sheikh – but age hadn’t displaced his principles. At a time when different forces in Muslim communities worldwide try to use religious figures as instruments for partisan political gain, Sheikh Seraj showed another model.
His stubborn commitment to speaking in favour of one’s principles was partly gleaned from Sheikh Seraj’s own upbringing in Cape Town, but also from when he went away to study. Sayyid Muhammad bin Alawi Al Maliki himself was imprisoned by the authorities in Saudi Arabia at the time because of his pledge to uphold mainstream Sunnism that had characterised the Hijaz for so long. That meant the schools of jurisprudence, the different approaches to theology, and Sufism.
Shaykh Seraj spent more than a decade in Makkah with some of the world’s pre-eminent Islamic scholars of the 20th century, alongside earning a bachelor’s degree from Umm Al Qurra University, before returning to South Africa. He and his brother, the esteemed Sheikh Ahmad Hendricks, became the recognised representatives of Sayyid Muhammad bin Alawi Al Maliki.
Shaykh Muhammad Salih Hendricks was known for providing special classes for women at Azzawia when it was founded in the early 20th century – and Sheikh Seraj continued that tradition of empowerment throughout his time as a sheikh of Azzawia and taught thousands of female students, encouraging men and women equally to reach various levels of expertise.
In this day and age, one often hears the complaint that religious leaders are out of touch, lacking knowledge about the contemporary age on the one hand or used by powerful figures to do their bidding.
There is truth in those criticisms, but there are also examples of principled and ethical engagement. Sheikh Seraj’s depth in his tradition and wide-ranging expertise meant he was, as his close friend and confidante, Shafiq Morton, put it, a man for all people, showing an encyclopaedic knowledge that was rooted in tradition, while completely conversant with the modern age. Sheikh Seraj Hendricks was a religious figure who exemplified wisdom and a concern for the well-being of all, while rejecting the instrumentalisation of religion for parochial aggrandisement. We, Muslim and non-Muslim alike, need many more like him.
Dr H A Hellyer is senior associate fellow of the Royal Institute (RUSI, UK) and the Carnegie Endowment for International Peace in the US
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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How to register as a donor
1) Organ donors can register on the Hayat app, run by the Ministry of Health and Prevention
2) There are about 11,000 patients in the country in need of organ transplants
3) People must be over 21. Emiratis and residents can register.
4) The campaign uses the hashtag #donate_hope
The Pope's itinerary
Sunday, February 3, 2019 - Rome to Abu Dhabi
1pm: departure by plane from Rome / Fiumicino to Abu Dhabi
10pm: arrival at Abu Dhabi Presidential Airport
Monday, February 4
12pm: welcome ceremony at the main entrance of the Presidential Palace
12.20pm: visit Abu Dhabi Crown Prince at Presidential Palace
5pm: private meeting with Muslim Council of Elders at Sheikh Zayed Grand Mosque
6.10pm: Inter-religious in the Founder's Memorial
Tuesday, February 5 - Abu Dhabi to Rome
9.15am: private visit to undisclosed cathedral
10.30am: public mass at Zayed Sports City – with a homily by Pope Francis
12.40pm: farewell at Abu Dhabi Presidential Airport
1pm: departure by plane to Rome
5pm: arrival at the Rome / Ciampino International Airport
Sui Dhaaga: Made in India
Director: Sharat Katariya
Starring: Varun Dhawan, Anushka Sharma, Raghubir Yadav
3.5/5
The years Ramadan fell in May
WOMAN AND CHILD
Director: Saeed Roustaee
Starring: Parinaz Izadyar, Payman Maadi
Rating: 4/5
What can victims do?
Always use only regulated platforms
Stop all transactions and communication on suspicion
Save all evidence (screenshots, chat logs, transaction IDs)
Report to local authorities
Warn others to prevent further harm
Courtesy: Crystal Intelligence
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If you go
The flights
The closest international airport for those travelling from the UAE is Denver, Colorado. British Airways (www.ba.com) flies from the UAE via London from Dh3,700 return, including taxes. From there, transfers can be arranged to the ranch or it’s a seven-hour drive. Alternatively, take an internal flight to the counties of Cody, Casper, or Billings
The stay
Red Reflet offers a series of packages, with prices varying depending on season. All meals and activities are included, with prices starting from US$2,218 (Dh7,150) per person for a minimum stay of three nights, including taxes. For more information, visit red-reflet-ranch.net.
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David Haye record
Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4