As millions mourn the death of Queen Elizabeth II here in the UK and across the world, it’s fitting to pause and reflect on how Her Majesty meant many things to many people.
For Emiratis, she represented the very best of British identity and character. For that reason, many of us, myself included, felt a deep sense of affection towards her. The UK is an important friend and ally, and the queen served as monarch for the entire history of our country. So today we feel profound sadness, as well as gratitude.
Our nation joins the UK in mourning the passing of an incredibly beloved monarch. Our thoughts are, of course, with the British royal family, and with British and Commonwealth citizens around the world.
The queen’s passing is also a moment for personal reflection. As ambassador to the UK, I was fortunate to meet the queen on several occasions. I will cherish the memories of the times I spent in her company. On every occasion I found her to be warm, thoughtful, wise and kind.
I have been struck, reading the many tributes paid to her in recent days, how many other people experienced the same. For someone to bear so much responsibility for so long and still to inspire such a reaction in those who met her is incredible.
But beyond these personal memories, the passing of the monarch also presents an opportunity to reflect on the strength of the relationship between our two nations.
The queen was a close friend to the UAE and for that we will always be grateful.
Her first visit to our young nation, in 1979, saw her welcomed by our Founding Father, H.H. Sheikh Zayed bin Sultan Al Nahyan. This visit, in the years after the relationship between the Gulf and the UK had changed so significantly, did much to establish a friendship between us and set a positive course for the decades ahead.
I remember well her second visit, in 2010, and in particular the iconic images of her visit to the Sheikh Zayed Grand Mosque. Her presence there was doubly significant, as in her capacity as Supreme Governor of the Church of England she was the first leader of another religion to visit the mosque. This visit did much to underline to the world the shared values of dialogue and tolerance that our two nations hold.
When I was appointed ambassador some years later, the memory of these visits, and the pride I felt in the strength of our relationship with the UK, served as an inspiration. In the decades since that first visit in 1979, we have found many opportunities for partnership and collaboration.
We have deepened our ties and strengthened our friendship. Working with her majesty’s government we have signed various impactful initiatives and agreements, most recently the Partnership for the Future and the Sovereign Investment Partnership, which will benefit a wide variety of sectors from energy and infrastructure, to education and cultural development, in both our nations. Our trade ties will be further intensified through the GCC-UK Free Trade Agreement, for which negotiations have started.
As monarch, Queen Elizabeth II presided over all these major milestones, and the UAE is grateful for the direction she so skilfully set.
We can look back on the Elizabethan era with fondness and pride, and we can look forward with confidence that more opportunities lie ahead.
Leaders inevitably change, but leadership can be constant, built on the strong foundations laid by predecessors.
In the United Kingdom, a new Carolean era has begun under King Charles III where the UK will continue to thrive as a modern, multicultural and multi-faith society.
In the UAE, H.H. Sheikh Mohamed bin Zayed Al Nahyan was appointed President of the UAE earlier this year following the passing of our former President, H.H. Sheikh Khalifa bin Zayed Al Nahyan. His Highness Sheikh Mohamed will ensure that the UAE too will continue to flourish as a diverse, tolerant society.
Having experienced the profound sadness that overwhelmed our nation when H.H. Sheikh Khalifa passed, we very much empathise with the British people at this difficult time. It is in these momentous and unforeseen developments, that we see another, unexpected parallel between our nations’ histories and paths forward.
From my perspective, I am confident that under the leadership of King Charles III and H.H. Sheikh Mohamed, the friendship and partnership between the UAE and the UK will continue to thrive – a true testament to the legacies of Queen Elizabeth II and our former President, H.H. Sheikh Khalifa bin Zayed Al Nahyan.
The UK mourns Queen Elizabeth II - in pictures
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MATCH INFO
Who: France v Italy
When: Friday, 11pm (UAE)
TV: BeIN Sports
A list of the animal rescue organisations in the UAE
COMPANY PROFILE
Name: Akeed
Based: Muscat
Launch year: 2018
Number of employees: 40
Sector: Online food delivery
Funding: Raised $3.2m since inception
First Person
Richard Flanagan
Chatto & Windus
MATCH INFO
RB Leipzig 2 (Klostermann 24', Schick 68')
Hertha Berlin 2 (Grujic 9', Piatek 82' pen)
Man of the match Matheus Cunha (Hertha Berlin
Russia's Muslim Heartlands
Dominic Rubin, Oxford
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
Marathon results
Men:
1. Titus Ekiru(KEN) 2:06:13
2. Alphonce Simbu(TAN) 2:07:50
3. Reuben Kipyego(KEN) 2:08:25
4. Abel Kirui(KEN) 2:08:46
5. Felix Kemutai(KEN) 2:10:48
Women:
1. Judith Korir(KEN) 2:22:30
2. Eunice Chumba(BHR) 2:26:01
3. Immaculate Chemutai(UGA) 2:28:30
4. Abebech Bekele(ETH) 2:29:43
5. Aleksandra Morozova(RUS) 2:33:01
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The specs
Engine: 3.8-litre, twin-turbo V8
Transmission: eight-speed automatic
Power: 582bhp
Torque: 730Nm
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On sale: now
Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
Australia tour of Pakistan
March 4-8: First Test, Rawalpindi
March 12-16: Second Test, Karachi
March 21-25: Third Test, Lahore
March 29: First ODI, Rawalpindi
March 31: Second ODI, Rawalpindi
April 2: Third ODI, Rawalpindi
April 5: T20I, Rawalpindi
Globalization and its Discontents Revisited
Joseph E. Stiglitz
W. W. Norton & Company
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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
Groom and Two Brides
Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
Results
5pm: Maiden (PA) Dh80,000 (Turf) 1,000mm, Winners: Mumayaza, Fabrice Veron (jockey), Eric Lemartinel (trainer)
5.30pm: Wathba Stallions Cup Handicap (PA) Dh70,000 (T) 2,200m, Winners: Sharkh, Pat Cosgrave, Helal Al Alawi
6pm: The President’s Cup Prep - Conditions (PA) Dh100,000 (T) 2,200m, Winner: Somoud, Richard Mullen, Jean de Roualle
6.30pm: Handicap (PA) Dh90,000 (T) 1,600m, Winner: Harrab, Ryan Curatolo, Jean de Roualle
7pm: Abu Dhabi Equestrian Gold Cup - Prestige (PA) Dh125,000 (T) 1,600m, Winner: Hameem, Adrie de Vries, Abdallah Al Hammadi
7.30pm: Al Ruwais – Group 3 (PA) Dh300,000 (T) 1,200m, Winner: AF Alwajel, Tadhg O’Shea, Ernst Oertel
8pm: Maiden (TB) Dh80,000 (T) 1,400m, Winner: Nibras Passion, Bernardo Pinheiro, Ismail Mohammed
SPECS
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