When King Charles III receives the orb, sceptre and ring at his coronation in Westminster Abbey on Saturday, millions around the world will relish the pageantry of the occasion.
The coronation offers a moment for us to reflect on how mutual interests and shared values bind the ruling generations of our countries.
For decades, the new British king has championed interfaith relations and worked hard to set the world on a path of hope for a sustainable future.
In fact, King Charles has been a visionary for more than half a century.
He made his first speech on the environment in 1968, years before the world had heard of the term “global warming”.
Then, in 1970 at the age of 21, he spoke of the dangers that mankind faced.
“At this moment, with the horrifying effects of pollution in all its cancerous forms … there is air pollution from smoke and fumes discharged by factories and from gases pumped out by endless cars and aeroplanes.”
Today, King Charles is widely regarded as the godfather of Cop, the UN Conference of the Parties, after he hosted an environmental conference aboard the Royal Yacht Britannia in the Amazon delta in 1991.
His appeal to the Brazilian president at the time was passionate. “We are literally the last generation which can save the rainforest from total destruction,” he said.
That meeting paved the way for the first Earth Summit the following year, where the first Cop was born.
And today, 32 years later, the United Arab Emirates has the honour of the presidency of Cop28, where the world will once again assess the measures it has taken to combat climate change and renew its ambitions.
As conveners, our nation has the highest duty of leadership, for it has never been more important to foster a spirit of international collaboration and enterprise through our shared values.
We are meeting that challenge. Our country is already adopting innovative strategies for economic diversification away from oil and will support those countries most vulnerable to climate change and least able to protect themselves.
The late Queen Elizabeth II served as monarch during a formative period of our country’s history and met our Founding Father, the late Sheikh Zayed bin Sultan Al Nahyan, on her first visit to the UAE in 1979.
During her second visit in 2010, Queen Elizabeth emphasised to the world again our mutual interest in dialogue and tolerance by visiting the Sheikh Zayed Grand Mosque in Abu Dhabi.
It was a hugely significant event. As Supreme Governor of the Church of England, Queen Elizabeth was the first leader of another religion to visit the mosque.
Six years later, King Charles followed his mother’s example, accompanied by his wife, Queen Consort Camilla, then the Duchess of Cornwall.
Today, in the spirit of fraternity which has been passed down through the generations, and led by President Sheikh Mohamed, we have opened our monument to religious tolerance and friendship, the Abrahamic Family House.
For King Charles, spirituality and the promotion of interfaith relations have long been abiding passions.
At his accession ceremony, two days after his mother’s death, King Charles committed to become Defender of the Faith, a title bestowed on every English monarch since Henry VIII. But he has always been open about his wider intent.
“I mind about the inclusion of other people’s faiths and their freedom to worship in this country. And it’s always seemed to me that, while at the same time being Defender of the Faith, you can also be protector of faiths,” he once said.
King Charles has always had a passionate curiosity about Islam, particularly because he sees the faith complementing his own view of the environment.
He is comfortable citing the Quran for explicitly identifying that the natural world and mankind are entwined, he said, “precisely because there is no separation between the natural world and God”.
King Charles has gone so far as to suggest that many more people might benefit from “an appreciation of the Islamic tradition's deep respect for the timeless traditions of the natural order … and help us in the West to rethink, and for the better, our practical stewardship of man and his environment”.
Throughout, he has always admired the UAE and the example set by its leadership.
On his last visit, King Charles paid a special tribute to the nation’s pioneering humanitarian efforts.
“The UAE is second to none in its generosity. This is one facet of Sheikh Zayed’s remarkable legacy.”
Such deep family respect binds our countries.
Today, the dream is indeed a reality and our ties with the UK grow stronger as King Charles begins a new Carolean era in Britain, and Sheikh Mohamed sets an inspiring vision for the Emirates in the 21st century and beyond.
The UK and the UAE have always been close allies and partners through practical, shared interests in security, defence, trade, education and the environment.
Together, we stand for diplomacy over conflict, partnerships over unilateralism, and dialogue over confrontation.
The strength and vitality of our relationship has grown immeasurably since the signing of the original Treaty of Friendship in 1971.
Today, more than 100,000 Britons live in the Emirates and more than half a million visit each year. At the same time, we feel at home in the UK, where thousands of Emiratis study at British universities and hundreds of thousands of Emiratis choose to visit every year.
The total trade between our countries amounts to £18.9 billion a year and the future looks brighter with agreements to develop life sciences, hydrogen energy, space and other industrial sectors, which will mean jobs and investment for all.
But let us pause to celebrate that we are tied by something more intimate in this important year of renewal — our leaders' histories, our personal friendships and our deepest shared values.
Mansoor Abulhoul is UAE ambassador to the United Kingdom
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The specs
- Engine: 3.9-litre twin-turbo V8
- Power: 640hp
- Torque: 760nm
- On sale: 2026
- Price: Not announced yet
Voices: How A Great Singer Can Change Your Life
Nick Coleman
Jonathan Cape
THE SPECS
Engine: Four-cylinder 2.5-litre
Transmission: Seven-speed auto
Power: 165hp
Torque: 241Nm
Price: Dh99,900 to Dh134,000
On sale: now
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
Need to know
Unlike other mobile wallets and payment apps, a unique feature of eWallet is that there is no need to have a bank account, credit or debit card to do digital payments.
Customers only need a valid Emirates ID and a working UAE mobile number to register for eWallet account.
Timeline
2012-2015
The company offers payments/bribes to win key contracts in the Middle East
May 2017
The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts
September 2021
Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act
October 2021
Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence
December 2024
Petrofac enters into comprehensive restructuring to strengthen the financial position of the group
May 2025
The High Court of England and Wales approves the company’s restructuring plan
July 2025
The Court of Appeal issues a judgment challenging parts of the restructuring plan
August 2025
Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision
October 2025
Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange
November 2025
180 Petrofac employees laid off in the UAE
SPEC%20SHEET%3A%20APPLE%20IPHONE%2015%20PRO%20MAX
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Omar Yabroudi's factfile
Born: October 20, 1989, Sharjah
Education: Bachelor of Science and Football, Liverpool John Moores University
2010: Accrington Stanley FC, internship
2010-2012: Crystal Palace, performance analyst with U-18 academy
2012-2015: Barnet FC, first-team performance analyst/head of recruitment
2015-2017: Nottingham Forest, head of recruitment
2018-present: Crystal Palace, player recruitment manager
Essentials
The flights
Whether you trek after mountain gorillas in Rwanda, Uganda or the Congo, the most convenient international airport is in Rwanda’s capital city, Kigali. There are direct flights from Dubai a couple of days a week with RwandAir. Otherwise, an indirect route is available via Nairobi with Kenya Airways. Flydubai flies to Kinshasa in the Democratic Republic of Congo, via Entebbe in Uganda. Expect to pay from US$350 (Dh1,286) return, including taxes.
The tours
Superb ape-watching tours that take in all three gorilla countries mentioned above are run by Natural World Safaris. In September, the company will be operating a unique Ugandan ape safari guided by well-known primatologist Ben Garrod.
In the Democratic Republic of Congo, local operator Kivu Travel can organise pretty much any kind of safari throughout the Virunga National Park and elsewhere in eastern Congo.
BMW M5 specs
Engine: 4.4-litre twin-turbo V-8 petrol enging with additional electric motor
Power: 727hp
Torque: 1,000Nm
Transmission: 8-speed auto
Fuel consumption: 10.6L/100km
On sale: Now
Price: From Dh650,000
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
The Florida Project
Director: Sean Baker
Starring: Bria Vinaite, Brooklynn Prince, Willem Dafoe
Four stars
German intelligence warnings
- 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
- 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
- 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250
Source: Federal Office for the Protection of the Constitution