'You're on the 25th floor, how nice," one of my friends recently exclaimed, as I described my new working situation. Indeed, when it comes to offices, height is apparently something to be craved; the further you are from the ground, apparently the better. I will admit that, from way up here amid the smog, there is a rather grand view (although not today, the weather's unusually rubbish), and a fine opportunity to peer down with lofty superiority on those inferior fools forced to work on single-digit floors. But there's one major factor most people overlook, one that casts something of a dark shadow on every aspect of working high up: the lifts.
It's basic logic. The higher you go, the longer you have to spend in an elevator. And, as everyone knows, elevators are specifically designed to nullify instantly several millennia of human civilisation, a dreary grey box that lobotomises its occupants upon entry. And standing inside one for a 25-floor journey, at least twice a day, is a rollercoaster ride of unstoppable, immeasurable tedium.
Firstly, there's the time taken. Pressing the shiny "25" button doesn't mean it'll be a smooth ride all the way up, oh no. Each trip is likely to be punctuated with stops from the first floor roughly up to the 24th. One journey can take hours.
Then there's the waiting time, as well. I've only been in the office for two weeks and estimate I've already spent around six years bashing lift buttons in the hope that it would somehow make it arrive earlier. Sometimes I wonder whether it's even worth leaving work at all. There are people up here who - judging by their clothes and stubble - haven't been home in months, no doubt having given up in the ongoing elevator war.
It would be OK if lifts were fun-time, laugh-a-minute party rooms. But they're not. A plank of wood is more entertaining. Once inside, there are very few acceptable options available. You can join the masses and stare; either down, ahead or - the connoisseur's choice - upwards at the blinking screen displaying the current floor number. You can look at your phone, perhaps scrolling through old messages or just pretending that you've got any at all. It's deadly. On a recent journey, a fellow lift-goer started polishing the wall. Granted, he was sporting blue overalls and carrying a mop and bucket, but I'm willing to bet it was simply because he didn't have a mobile to play with.
Those mid-natter when entering the elevator continue talking only at their own risk. Having eavesdropped on numerous mid-lift chats, I've come to the depressing conclusion that conversations become 300 per cent more dreary when confined to those four small walls. Go on, just try listening next time; you'll start weeping tears of boredom in seconds.
My only advice is to do the exact opposite of acceptability: look people right in the eye. Go on, glare at them. All of them. Eventually, they'll be so terrified that they'll get off at the next stop, giving you a nice empty lift in which you can play with your phone. Or stare at the numbers.
Breast cancer in men: the facts
1) Breast cancer is men is rare but can develop rapidly. It usually occurs in those over the ages of 60, but can occasionally affect younger men.
2) Symptoms can include a lump, discharge, swollen glands or a rash.
3) People with a history of cancer in the family can be more susceptible.
4) Treatments include surgery and chemotherapy but early diagnosis is the key.
5) Anyone concerned is urged to contact their doctor
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
Baby Driver
Director: Edgar Wright
Starring: Ansel Elgort, Kevin Spacey, Jamie Foxx, Lily James
Three and a half stars
