• The sky lights up red as the sun sets over Vicarage Road on Saturday during the Premier League match between Watford and Arsenal. Ross Kinnaird / Getty Images
    The sky lights up red as the sun sets over Vicarage Road on Saturday during the Premier League match between Watford and Arsenal. Ross Kinnaird / Getty Images
  • Watford supporters unveil a large banner in the crowd ahead of the Premier League match against Arsenal on Saturday. Paul Ellis / AFP
    Watford supporters unveil a large banner in the crowd ahead of the Premier League match against Arsenal on Saturday. Paul Ellis / AFP
  • Ikechi Anya of Watford controls the ball on Saturday in his team’s Premier League contest against Arsenal. Jan Kruger / Getty Images
    Ikechi Anya of Watford controls the ball on Saturday in his team’s Premier League contest against Arsenal. Jan Kruger / Getty Images
  • Alexis Sanchez of Arsenal scores their first goal against Watford on Saturday in their eventual 3-0 Premier League victory. Jan Kruger / Getty Images
    Alexis Sanchez of Arsenal scores their first goal against Watford on Saturday in their eventual 3-0 Premier League victory. Jan Kruger / Getty Images
  • Arsenal’s Alexis Sanchez celebrates with Theo Walcott after opening the scoring for the team on Saturday against Watford. Jan Kruger / Getty Images
    Arsenal’s Alexis Sanchez celebrates with Theo Walcott after opening the scoring for the team on Saturday against Watford. Jan Kruger / Getty Images
  • Arsenal’s Mesut Ozil takes a freekick during their Premier League match against Watford on Saturday. Paul Ellis / AFP
    Arsenal’s Mesut Ozil takes a freekick during their Premier League match against Watford on Saturday. Paul Ellis / AFP
  • Olivier Giroud of Arsenal shoots and scores their second goal on Saturday against Watford at Vicarage Road. Paul Ellis / AFP
    Olivier Giroud of Arsenal shoots and scores their second goal on Saturday against Watford at Vicarage Road. Paul Ellis / AFP
  • Arsenal’s Olivier Giroud celebrates scoring their second goal on Saturday in the Premier League win over Watford. Alan Walter / Action Images / Reuters
    Arsenal’s Olivier Giroud celebrates scoring their second goal on Saturday in the Premier League win over Watford. Alan Walter / Action Images / Reuters
  • Arsenal’s Aaron Ramsey scores the team’s third goal on Saturday in their 3-0 win over Watford in the Premier League. Alan Walter / Action Images / Reuters
    Arsenal’s Aaron Ramsey scores the team’s third goal on Saturday in their 3-0 win over Watford in the Premier League. Alan Walter / Action Images / Reuters
  • Aaron Ramsey and Olivier Giroud of Arsenal celebrate his goal on Saturday against Watford at Vicarage Road. Paul Ellis / AFP
    Aaron Ramsey and Olivier Giroud of Arsenal celebrate his goal on Saturday against Watford at Vicarage Road. Paul Ellis / AFP
  • Arsenal defender Hector Bellerin celebrates with keeper Petr Cech at the end of their clean sheet 3-0 win over Watford on Saturday in the Premier League. Alan Walter / Action Images / Reuters
    Arsenal defender Hector Bellerin celebrates with keeper Petr Cech at the end of their clean sheet 3-0 win over Watford on Saturday in the Premier League. Alan Walter / Action Images / Reuters
  • Arsenal’s Olivier Giroud applauds the away supporters after their Premier League win on Saturday at Vicarage Road over Watford. Paul Ellis / AFP
    Arsenal’s Olivier Giroud applauds the away supporters after their Premier League win on Saturday at Vicarage Road over Watford. Paul Ellis / AFP

Alexis Sanchez, Giroud and Ramsey fire in as Arsenal continue at peak form – in pictures


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Images from Arsenal's 3-0 win over Watford on Saturday at Vicarage Road, where Alexis Sanchez, Olivier Giroud and Aaron Ramsey all scored for a complete effort from the visitors, who again flashed their ever more convincing Premier League title credentials. Click the arrows below to scroll through the photos.

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Dr Afridi's warning signs of digital addiction

Spending an excessive amount of time on the phone.

Neglecting personal, social, or academic responsibilities.

Losing interest in other activities or hobbies that were once enjoyed.

Having withdrawal symptoms like feeling anxious, restless, or upset when the technology is not available.

Experiencing sleep disturbances or changes in sleep patterns.

What are the guidelines?

Under 18 months: Avoid screen time altogether, except for video chatting with family.

Aged 18-24 months: If screens are introduced, it should be high-quality content watched with a caregiver to help the child understand what they are seeing.

Aged 2-5 years: Limit to one-hour per day of high-quality programming, with co-viewing whenever possible.

Aged 6-12 years: Set consistent limits on screen time to ensure it does not interfere with sleep, physical activity, or social interactions.

Teenagers: Encourage a balanced approach – screens should not replace sleep, exercise, or face-to-face socialisation.

Source: American Paediatric Association
Groom and Two Brides

Director: Elie Semaan

Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla

Rating: 3/5

How the bonus system works

The two riders are among several riders in the UAE to receive the top payment of £10,000 under the Thank You Fund of £16 million (Dh80m), which was announced in conjunction with Deliveroo's £8 billion (Dh40bn) stock market listing earlier this year.

The £10,000 (Dh50,000) payment is made to those riders who have completed the highest number of orders in each market.

There are also riders who will receive payments of £1,000 (Dh5,000) and £500 (Dh2,500).

All riders who have worked with Deliveroo for at least one year and completed 2,000 orders will receive £200 (Dh1,000), the company said when it announced the scheme.

MATCH INFO

Uefa Champions League semi-final, first leg

Barcelona v Liverpool, Wednesday, 11pm (UAE).

Second leg

Liverpool v Barcelona, Tuesday, May 7, 11pm

Games on BeIN Sports

'Brazen'

Director: Monika Mitchell

Starring: Alyssa Milano, Sam Page, Colleen Wheeler

Rating: 3/5

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%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EAyan%20Mukerji%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3ERanbir%20Kapoor%2C%20Alia%20Bhatt%20and%20Amitabh%20Bachchan%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%202%2F5%3C%2Fp%3E%0A
THE BIO

Bio Box

Role Model: Sheikh Zayed, God bless his soul

Favorite book: Zayed Biography of the leader

Favorite quote: To be or not to be, that is the question, from William Shakespeare's Hamlet

Favorite food: seafood

Favorite place to travel: Lebanon

Favorite movie: Braveheart

ONCE UPON A TIME IN GAZA

Starring: Nader Abd Alhay, Majd Eid, Ramzi Maqdisi

Directors: Tarzan and Arab Nasser

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

'Worse than a prison sentence'

Marie Byrne, a counsellor who volunteers at the UAE government's mental health crisis helpline, said the ordeal the crew had been through would take time to overcome.

“It was worse than a prison sentence, where at least someone can deal with a set amount of time incarcerated," she said.

“They were living in perpetual mystery as to how their futures would pan out, and what that would be.

“Because of coronavirus, the world is very different now to the one they left, that will also have an impact.

“It will not fully register until they are on dry land. Some have not seen their young children grow up while others will have to rebuild relationships.

“It will be a challenge mentally, and to find other work to support their families as they have been out of circulation for so long. Hopefully they will get the care they need when they get home.”

Profile of MoneyFellows

Founder: Ahmed Wadi

Launched: 2016

Employees: 76

Financing stage: Series A ($4 million)

Investors: Partech, Sawari Ventures, 500 Startups, Dubai Angel Investors, Phoenician Fund

UAE currency: the story behind the money in your pockets
How to donate

Send “thenational” to the following numbers or call the hotline on: 0502955999
2289 – Dh10
2252 – Dh 50
6025 – Dh20
6027 – Dh 100
6026 – Dh 200

Sri Lanka v England

First Test, at Galle
England won by 211

Second Test, at Kandy
England won by 57 runs

Third Test, at Colombo
From Nov 23-27

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Navdeep Suri, India's Ambassador to the UAE

There has been a longstanding need from the Indian community to have a religious premises where they can practise their beliefs. Currently there is a very, very small temple in Bur Dubai and the community has outgrown this. So this will be a major temple and open to all denominations and a place should reflect India’s diversity.

It fits so well into the UAE’s own commitment to tolerance and pluralism and coming in the year of tolerance gives it that extra dimension.

What we will see on April 20 is the foundation ceremony and we expect a pretty broad cross section of the Indian community to be present, both from the UAE and abroad. The Hindu group that is building the temple will have their holiest leader attending – and we expect very senior representation from the leadership of the UAE.

When the designs were taken to the leadership, there were two clear options. There was a New Jersey model with a rectangular structure with the temple recessed inside so it was not too visible from the outside and another was the Neasden temple in London with the spires in its classical shape. And they said: look we said we wanted a temple so it should look like a temple. So this should be a classical style temple in all its glory.

It is beautifully located - 30 minutes outside of Abu Dhabi and barely 45 minutes to Dubai so it serves the needs of both communities.

This is going to be the big temple where I expect people to come from across the country at major festivals and occasions.

It is hugely important – it will take a couple of years to complete given the scale. It is going to be remarkable and will contribute something not just to the landscape in terms of visual architecture but also to the ethos. Here will be a real representation of UAE’s pluralism.