Whenever UK political parties conduct private polling as to what concerns members of the public, one item stands heads and shoulders above all others. The NHS.
It dominates everything. It’s so far ahead in the rankings of public concerns as to be laughable. There can be a surge in crime, immigration may be soaring, schools are in crisis — none of it matters. The state of the National Health Service is what counts.
It’s falling apart. For reasons of history and demographics. The service was conceived at a time when the country’s population was a lot smaller than today, life expectancy was shorter and medical treatment and equipment less sophisticated and cheaper. It’s in desperate need of reform and not just tinkering, but a wholesale rethink. Yet nobody dare go there.
It’s the elephant in the room, the love that dare not speak its name. Britain goes into bat, trying to compete against other economies, with one arm behind its back, with a £180 billion bill for free health care that must be met — we’re a health service with an economy attached.
During Covid, what was the slogan that the government implored us to follow? “Stay Home, Protect the NHS, Save Lives”.
Not, please notice, “Save Yourself, Your Family & Friends”. It was nothing like that. We were being asked to lockdown and follow the rules, to “Protect the NHS”.
We were in a bind before the pandemic struck with the NHS. Now, thanks to the impact it’s had on our hospitals, it’s even worse. If Rishi Sunak is to have any chance of winning the next election, he must reduce the backlog of patients waiting for treatment. Until major inroads have been made and the list falls substantially, there is no prospect of an early ballot. He will not go to the country against the backdrop of a reeling health system.
The problem that Sunak and anyone in his position faces, is that the financial numbers continue to head in one direction. Upwards.
In 1966-1967, the Bank of England and Office for Budget Responsibility reported, the bill for supporting the NHS amounted to 3.4 per cent of GDP; in 2024-2025, it’s projected to be 8.4 per cent.
No other item comes close to matching that scale or the rate of increase. Defence has fallen, down from 5.4 per cent during the Cold War to 2.1 per cent. Education has risen slightly, from 4.3 per cent to 5 per cent. The non-pensioner welfare budget is up from 2.9 per cent to 4.8 per cent; the funding of pensioners from 3.4 per cent to 5.8 per cent.
On the NHS goes, seemingly set on an inexorable ascent. If any politician, would-be politician, wants to add to their popularity all they have to do is demand greater funding for the NHS. Better still, if they can construct a model that appears to illustrate how that can be achieved. Although such is the drain on resources, so tight are the public finances, that you have to say good luck with that. Not unless they are proposing tax rises aimed specifically at boosting the NHS; such is our sacred veneration of the service that even they could be palatable.
A 'billion-pound hole'
Woe betides them if they speak sense and call for increased efficiencies from the NHS. Then they can expect to plummet in popularity.
This applies across the spectrum and is not confined to the centre or left. Tories, even right-wing ones, are afraid to voice what they know to be true, that the NHS is no longer fit for purpose and some form of health insurance and charging must be introduced.
Which is why the news from Scotland that leaders of the devolved NHS there have discussed abandoning the founding principles of the service and making the wealthy pay for treatment is so fascinating.
A two-tier health service is mentioned, reports the BBC, in draft minutes of a meeting of NHS Scotland health board chief executives in September.
Scotland’s Health Secretary, Humza Yousaf, was quick to pounce on the leak, disavowing it and insisting the NHS would stay publicly owned and publicly operated. He added that health services “must always” be based on individual patient needs and “any suggestion” that it should be about the ability to pay was “abhorrent”.
However, the minutes are marked “in confidence, not for onward sharing” and while they highlight the sensitivity, they also illustrate the parlous nature of the NHS’s funding in Scotland. The meeting began with an update from NHS Scotland chief executive, Caroline Lamb.
The service cannot continue to run in its present form; there is warning of a “billion-pound hole” in the budget; they can’t carry on offering the range of programmes currently offered while remaining safe. Tellingly, the minutes describe the “disconnect that the boards are feeling and the message from SG [Scottish Government] that everything is still a priority and to be done within budget”.
The document does not pull its punches — indeed it’s possible to sense the frustration of those charged with providing care while sticking to the financial limits. It suggests that “fundamental reform” of the existing service “must be on the table” and that the success of the NHS has been built on a model “that no longer works today”.
Sunak's suggestion
For Scotland and despite the lack of acknowledgement from the Scottish health secretary, read the rest of the UK. The Scottish paper merely reflects what is being contemplated and explored elsewhere. The only surprise is that it was written down — such conversations are far too delicate to be had in public.
There are solutions to the funding gap: rationing a greater variety of drugs, especially those that don’t cure but make the patient more comfortable; and yet again, examining if efficiency savings can be made.
These, though, only tinker at the edges. The one that would make a real difference is charging. It’s not as radical as all that — after all, dentistry, prescriptions and glasses are subject to fees for those who can afford to pay them. Prescriptions are free in Northern Ireland, Wales and Scotland, and one of the proposals aired at the meeting was whether that measure should not be reversed in Scotland.
In his Tory leadership campaign, Sunak proposed charging £10 to patients who miss GP or hospital appointments. No sooner did he come into office, however, than he backtracked, his spokesman saying “now is not the right time to take this policy forward”.
Charging for bed-and-board while in hospital — as opposed to charging for actual treatment, for consultation and surgery say — has also been mooted by NHS managers in private.
It’s clear that something must give and pressure is building relentlessly. Wanted: a brave politician who forces the nation to confront a problem that is staring everyone in the face, who is prepared to make that first step.
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
TO ALL THE BOYS: ALWAYS AND FOREVER
Directed by: Michael Fimognari
Starring: Lana Condor and Noah Centineo
Two stars
Drivers’ championship standings after Singapore:
1. Lewis Hamilton, Mercedes - 263
2. Sebastian Vettel, Ferrari - 235
3. Valtteri Bottas, Mercedes - 212
4. Daniel Ricciardo, Red Bull - 162
5. Kimi Raikkonen, Ferrari - 138
6. Sergio Perez, Force India - 68
Top 10 in the F1 drivers' standings
1. Sebastian Vettel, Ferrari 202 points
2. Lewis Hamilton, Mercedes-GP 188
3. Valtteri Bottas, Mercedes-GP 169
4. Daniel Ricciardo, Red Bull Racing 117
5. Kimi Raikkonen, Ferrari 116
6. Max Verstappen, Red Bull Racing 67
7. Sergio Perez, Force India 56
8. Esteban Ocon, Force India 45
9. Carlos Sainz Jr, Toro Rosso 35
10. Nico Hulkenberg, Renault 26
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
COMPANY%20PROFILE%20
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20Haltia.ai%0D%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202023%0D%3Cbr%3E%3Cstrong%3ECo-founders%3A%3C%2Fstrong%3E%20Arto%20Bendiken%20and%20Talal%20Thabet%0D%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%2C%20UAE%0D%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20AI%0D%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%2041%0D%3Cbr%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20About%20%241.7%20million%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Self%2C%20family%20and%20friends%26nbsp%3B%3C%2Fp%3E%0A
West Indies v India - Third ODI
India 251-4 (50 overs)
Dhoni (78*), Rahane (72), Jadhav (40)
Cummins (2-56), Bishoo (1-38)
West Indies 158 (38.1 overs)
Mohammed (40), Powell (30), Hope (24)
Ashwin (3-28), Yadav (3-41), Pandya (2-32)
India won by 93 runs
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
Earth under attack: Cosmic impacts throughout history
- 4.5 billion years ago: Mars-sized object smashes into the newly-formed Earth, creating debris that coalesces to form the Moon
- 66 million years ago: 10km-wide asteroid crashes into the Gulf of Mexico, wiping out over 70 per cent of living species – including the dinosaurs.
- 50,000 years ago: 50m-wide iron meteor crashes in Arizona with the violence of 10 megatonne hydrogen bomb, creating the famous 1.2km-wide Barringer Crater
- 1490: Meteor storm over Shansi Province, north-east China when large stones “fell like rain”, reportedly leading to thousands of deaths.
- 1908: 100-metre meteor from the Taurid Complex explodes near the Tunguska river in Siberia with the force of 1,000 Hiroshima-type bombs, devastating 2,000 square kilometres of forest.
- 1998: Comet Shoemaker-Levy 9 breaks apart and crashes into Jupiter in series of impacts that would have annihilated life on Earth.
-2013: 10,000-tonne meteor burns up over the southern Urals region of Russia, releasing a pressure blast and flash that left over 1600 people injured.
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
'The Last Days of Ptolemy Grey'
Rating: 3/5
Directors: Ramin Bahrani, Debbie Allen, Hanelle Culpepper, Guillermo Navarro
Writers: Walter Mosley
Stars: Samuel L Jackson, Dominique Fishback, Walton Goggins
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
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
How to avoid crypto fraud
- Use unique usernames and passwords while enabling multi-factor authentication.
- Use an offline private key, a physical device that requires manual activation, whenever you access your wallet.
- Avoid suspicious social media ads promoting fraudulent schemes.
- Only invest in crypto projects that you fully understand.
- Critically assess whether a project’s promises or returns seem too good to be true.
- Only use reputable platforms that have a track record of strong regulatory compliance.
- Store funds in hardware wallets as opposed to online exchanges.
The biog
Favourite colour: Brown
Favourite Movie: Resident Evil
Hobbies: Painting, Cooking, Imitating Voices
Favourite food: Pizza
Trivia: Was the voice of three characters in the Emirati animation, Shaabiyat Al Cartoon
What is blockchain?
Blockchain is a form of distributed ledger technology, a digital system in which data is recorded across multiple places at the same time. Unlike traditional databases, DLTs have no central administrator or centralised data storage. They are transparent because the data is visible and, because they are automatically replicated and impossible to be tampered with, they are secure.
The main difference between blockchain and other forms of DLT is the way data is stored as ‘blocks’ – new transactions are added to the existing ‘chain’ of past transactions, hence the name ‘blockchain’. It is impossible to delete or modify information on the chain due to the replication of blocks across various locations.
Blockchain is mostly associated with cryptocurrency Bitcoin. Due to the inability to tamper with transactions, advocates say this makes the currency more secure and safer than traditional systems. It is maintained by a network of people referred to as ‘miners’, who receive rewards for solving complex mathematical equations that enable transactions to go through.
However, one of the major problems that has come to light has been the presence of illicit material buried in the Bitcoin blockchain, linking it to the dark web.
Other blockchain platforms can offer things like smart contracts, which are automatically implemented when specific conditions from all interested parties are reached, cutting the time involved and the risk of mistakes. Another use could be storing medical records, as patients can be confident their information cannot be changed. The technology can also be used in supply chains, voting and has the potential to used for storing property records.
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Captain Marvel
Director: Anna Boden, Ryan Fleck
Starring: Brie Larson, Samuel L Jackson, Jude Law, Ben Mendelsohn
4/5 stars
TO A LAND UNKNOWN
Director: Mahdi Fleifel
Starring: Mahmoud Bakri, Aram Sabbah, Mohammad Alsurafa
Rating: 4.5/5
The specs
Price, base / as tested Dh1,470,000 (est)
Engine 6.9-litre twin-turbo W12
Gearbox eight-speed automatic
Power 626bhp @ 6,000rpm
Torque: 900Nm @ 1,350rpm
Fuel economy, combined 14.0L / 100km