There’s always a bit of poetry for every occasion, and according to the Irish writer Fintan O’Toole it is often from his fellow countryman, WB Yeats. Now with coronavirus, Yeats’ most famous lines written after Ireland’s 1916 Easter Rising have a peculiar resonance: “all is changed, changed utterly.”
Our way of life this Easter has indeed changed utterly here in keep-your-distance Britain. The big and unanswerable question is: what will change in the long term? Medical care? Preparedness for another pandemic? The way we work? As I walk down the normally very busy local roads and notice how empty they are, it is quite possible that it will be the way in which we connect that is “changed utterly".
The British government is preparing to devote billions - perhaps £100 billion - to the HS2 project, the new railway line that will connect London with the north of England. It also wants a £27 billion road-building programme and is (somewhat reluctantly) in favour of another runway for Heathrow Airport.
But one of the key voices in what is sometimes called the “road lobby,” the Automobile Association, has suggested something quite different. The head of the AA, Edmund King, wondered whether all this expansion, particularly the money for roads, could be better spent on a different part of our infrastructure - broadband. He said, “arguably in future, we should invest more in broadband because what this current crisis has shown is that the majority of companies can continue working from home, and it can be more efficient.”
Our way of life has changed utterly here in keep-your-distance Britain
For those lucky enough to be able to work from home, that may be true. Although, millions of us have jobs in which we will still need to go to the factory, office, warehouse, supermarket or other place of work. Even so, a friend just mentioned to me that one of the big players in the publishing industry has found that tele-conferencing apps worked so well that they may not need to continue renting their very expensive central London offices.
An investment company has recently sent a notice to clients warning that a property fund had “suspended trading until further notice…. We’ve been informed that the UK valuer community has invoked the ‘Uncertain Market Valuation Clause’, which means that at present they don’t believe they can provide accurate valuations on UK commercial properties in current market conditions.”
Some of those enormous new office blocks that have been erected in the centre of London are already empty because people are working from home. When the coronavirus pandemic finally draws to a close, those same buildings may never recover the occupancy rates their investors initially expected. A few years ago, I made a radio programme on the world’s tallest buildings, and one of the property experts I spoke to made a surprising point. He said that, from the Empire State Building to the Twin Towers or the Burj Khalifa, these beautiful landmarks tend to be commissioned in good times, but building them takes so long that they very often open during a downturn in the economic cycle.
The Burj Khalifa opened in 2010 during the recession following the 2008 global financial crisis; the Empire State Building opened in 1931 as the world entered the Great Depression. Of course, those building projects will exist long enough to survive many ups and downs of the economic cycle, but undoubtedly the property market is taking a negative turn. Perhaps Edmund King is right. Governments worldwide will recognise that investing in better connectivity through broadband is likely to have greater economic impact in the future than digging a lot of new roads, or building more airports, and environmental benefits will be far greater, too.
The changes we face may go from the biggest construction projects to how we look after ourselves - washing our hands often, being careful with our health. I bumped into a neighbour, a man who has always been very careful of his appearance, and his hair was extremely short.
“I can’t go to the hairdresser,” he said, explaining that he bought an electric shaver and did the job himself. “I may never go to the hairdresser ever again.”
Another local shop serves customers at the doorway, and when I went to collect an order I noticed a large box of matches where I picked up my shopping bag. The shop owner explained she put them there “so people can tap in their credit card number without touching the machine.”
These are obviously difficult times for anyone whose work depends upon personal contact, and I doubt we are seeing the end of working in offices. The property market, like the stock, market will recover. But maybe nothing truly will ever be the same, except human ingenuity and the need to stay connected to one another. Broadband is now like electricity - not a luxury, but a necessity - and for many of us it may indeed be more important that new roads, railways or runways. All is changed, changed utterly. Let’s make sure the changes are for the better.
Gavin Esler is a journalist, author and presenter
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Sun jukebox
Rufus Thomas, Bear Cat (The Answer to Hound Dog) (1953)
This rip-off of Leiber/Stoller’s early rock stomper brought a lawsuit against Phillips and necessitated Presley’s premature sale to RCA.
Elvis Presley, Mystery Train (1955)
The B-side of Presley’s final single for Sun bops with a drummer-less groove.
Johnny Cash and the Tennessee Two, Folsom Prison Blues (1955)
Originally recorded for Sun, Cash’s signature tune was performed for inmates of the titular prison 13 years later.
Carl Perkins, Blue Suede Shoes (1956)
Within a month of Sun’s February release Elvis had his version out on RCA.
Roy Orbison, Ooby Dooby (1956)
An essential piece of irreverent juvenilia from Orbison.
Jerry Lee Lewis, Great Balls of Fire (1957)
Lee’s trademark anthem is one of the era’s best-remembered – and best-selling – songs.
The British in India: Three Centuries of Ambition and Experience
by David Gilmour
Allen Lane
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
Pad Man
Dir: R Balki
Starring: Akshay Kumar, Sonam Kapoor, Radhika Apte
Three-and-a-half stars
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.”
Paatal Lok season two
Directors: Avinash Arun, Prosit Roy
Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong
Rating: 4.5/5
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
At a glance - Zayed Sustainability Prize 2020
Launched: 2008
Categories: Health, energy, water, food, global high schools
Prize: Dh2.2 million (Dh360,000 for global high schools category)
Winners’ announcement: Monday, January 13
Impact in numbers
335 million people positively impacted by projects
430,000 jobs created
10 million people given access to clean and affordable drinking water
50 million homes powered by renewable energy
6.5 billion litres of water saved
26 million school children given solar lighting
TUESDAY'S ORDER OF PLAY
Centre Court
Starting at 2pm:
Elina Svitolina (UKR) [3] v Jennifer Brady (USA)
Anastasia Pavlyuchenkova (RUS) v Belinda Bencic (SUI [4]
Not before 7pm:
Sofia Kenin (USA) [5] v Elena Rybakina (KAZ)
Maria Sakkari (GRE) v Aryna Sabalenka (BLR) [7]
Court One
Starting at midday:
Karolina Muchova (CZE) v Katerina Siniakova (CZE)
Kristina Mladenovic (FRA) v Aliaksandra Sasnovich (BLR)
Veronika Kudermetova (RUS) v Dayana Yastermska (UKR)
Petra Martic (CRO) [8] v Su-Wei Hsieh (TPE)
Sorana Cirstea (ROU) v Anett Kontaveit (EST)
Skoda Superb Specs
Engine: 2-litre TSI petrol
Power: 190hp
Torque: 320Nm
Price: From Dh147,000
Available: Now
THE DETAILS
Deadpool 2
Dir: David Leitch
Starring: Ryan Reynolds, Josh Brolin, Justin Dennison, Zazie Beetz
Four stars
Day 1, Dubai Test: At a glance
Moment of the day Sadeera Samarawickrama set pulses racing with his strokeplay on his introduction to Test cricket. It reached a feverish peak when he stepped down the wicket and launched Yasir Shah, who many regard as the world’s leading spinner, back over his head for six. No matter that he was out soon after: it felt as though the future had arrived.
Stat of the day - 5 The last time Sri Lanka played a Test in Dubai – they won here in 2013 – they had four players in their XI who were known as wicketkeepers. This time they have gone one better. Each of Dinesh Chandimal, Kaushal Silva, Samarawickrama, Kusal Mendis, and Niroshan Dickwella – the nominated gloveman here – can keep wicket.
The verdict Sri Lanka want to make history by becoming the first team to beat Pakistan in a full Test series in the UAE. They could not have made a better start, first by winning the toss, then by scoring freely on an easy-paced pitch. The fact Yasir Shah found some turn on Day 1, too, will have interested their own spin bowlers.