• People sit in front of their home in Westminster, as the spread of the coronavirus continues, in London, UK on April 5, 2020. Reuters
    People sit in front of their home in Westminster, as the spread of the coronavirus continues, in London, UK on April 5, 2020. Reuters
  • Britain's Health Secretary Matt Hancock holds a Covid-19 Digital Press Conference at 10 Downing Street in London, UK on April 5, 2020. 10 Downing Street handout via Reuters
    Britain's Health Secretary Matt Hancock holds a Covid-19 Digital Press Conference at 10 Downing Street in London, UK on April 5, 2020. 10 Downing Street handout via Reuters
  • A man exercises in Burgess Park, as the spread of the coronavirus continues, in London, UK on April 5, 2020. Reuters
    A man exercises in Burgess Park, as the spread of the coronavirus continues, in London, UK on April 5, 2020. Reuters
  • People sunbathing on their balconies , as the spread of the coronavirus continues, in London, UK on April 5, 2020. Reuters
    People sunbathing on their balconies , as the spread of the coronavirus continues, in London, UK on April 5, 2020. Reuters
  • People walk along Beachy Head, as the spread of the coronavirus continues, near Eastbourne, East Sussex, UK on April 5, 2020. Reuters
    People walk along Beachy Head, as the spread of the coronavirus continues, near Eastbourne, East Sussex, UK on April 5, 2020. Reuters
  • Residents of Prospect Quay socially distance as they watch Pete Martelle perform an impromptu gig to his apartment block in Putney, as the spread of the coronavirus continues, in London, UK on April 5, 2020. Reuters
    Residents of Prospect Quay socially distance as they watch Pete Martelle perform an impromptu gig to his apartment block in Putney, as the spread of the coronavirus continues, in London, UK on April 5, 2020. Reuters
  • Jane, Ellie and Mason sit out the front of their house in Enfield, London, UK, on April 5, 2020. Reuters
    Jane, Ellie and Mason sit out the front of their house in Enfield, London, UK, on April 5, 2020. Reuters
  • The police talk to people in Clapham Common, London, UK on April 5, 2020. Reuters
    The police talk to people in Clapham Common, London, UK on April 5, 2020. Reuters
  • People are tested at an NHS testing centre in Glasgow airport, as the spread of the coronavirus continues, in Glasgow, Scotland, UK on April 5, 2020. Reuters
    People are tested at an NHS testing centre in Glasgow airport, as the spread of the coronavirus continues, in Glasgow, Scotland, UK on April 5, 2020. Reuters
  • A bus driver wearing a face mask is seen in London, UK on April 5, 2020. Reuters
    A bus driver wearing a face mask is seen in London, UK on April 5, 2020. Reuters
  • General view of beach huts on Bournemouth beach, in Bournemouth, UK on April 5, 2020. Reuters
    General view of beach huts on Bournemouth beach, in Bournemouth, UK on April 5, 2020. Reuters
  • Police are seen on Bournemouth beach, Bournemouth, UK on April 5, 2020. Reuters
    Police are seen on Bournemouth beach, Bournemouth, UK on April 5, 2020. Reuters

The silent poetry of locked-down Britain's total transformation


  • English
  • Arabic

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".

Britain's Health Secretary Matt Hancock holds a Covid-19 Digital Press Conference at 10 Downing Street in London, UK on April 5, 2020. 10 Downing Street handout via Reuters
Britain's Health Secretary Matt Hancock holds a Covid-19 Digital Press Conference at 10 Downing Street in London, UK on April 5, 2020. 10 Downing Street handout via Reuters

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.”

  • London ambulances in the car park at the ExCel London exhibition centre, which is being turned into a field hospital called NHS Nightingale. AFP
    London ambulances in the car park at the ExCel London exhibition centre, which is being turned into a field hospital called NHS Nightingale. AFP
  • The ExCel is undergoing a dramatic change into an NHS hospital called Nightingale with 4,000 beds, and ventilators and oxygen for Covid-19 patients. Getty
    The ExCel is undergoing a dramatic change into an NHS hospital called Nightingale with 4,000 beds, and ventilators and oxygen for Covid-19 patients. Getty
  • Soldiers and private contractors work on ExCel London. Reuters
    Soldiers and private contractors work on ExCel London. Reuters
  • The NHS Nightingale will have two wards, each with a capacity for 2,000 people. Getty
    The NHS Nightingale will have two wards, each with a capacity for 2,000 people. Getty
  • NHS England's chief executive Simon Stevens is shown around the Nightingale hospital. AP
    NHS England's chief executive Simon Stevens is shown around the Nightingale hospital. AP
  • Soldiers and private contractors helped to make the Nightingale a reality. Reuters
    Soldiers and private contractors helped to make the Nightingale a reality. Reuters
  • NHS staff and contractors working at the ExCel centre receive the applause of NHS England chief executive Simon Stevens. Getty
    NHS staff and contractors working at the ExCel centre receive the applause of NHS England chief executive Simon Stevens. Getty
  • A hospital bed and respirator at the NHS Nightingale hospital. Getty
    A hospital bed and respirator at the NHS Nightingale hospital. Getty
  • NHS England's chief executive Simon Stevens at the new hospital. Getty
    NHS England's chief executive Simon Stevens at the new hospital. Getty
  • Paramedics and ambulances outside the new NHS Nightingale Hospital. Reuters
    Paramedics and ambulances outside the new NHS Nightingale Hospital. Reuters

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.