Having taken over from Caesars Palace on Bluewaters Island, Banyan Tree Dubai is the newest property on the island best known for being home to Ain Dubai, the world's highest tallest observation wheel.
With a private beach and palm tree-surrounded gardens, the five-star resort is well located for guests wanting to escape the city hustle while still staying close to the action.
The Singapore-owned Banyan Tree brand is known for its high-end properties around the world, as well as its ecologically sensitive hospitality, which is a bit of a departure from the buzzy entertainment-centric ethos of its predecessor on Bluewaters. The National checked in to see what's changed at this beachfront retreat.
The welcome
Valet staff are quick to appear and whisk away our luggage as we disembark and head into the lobby where serenity immediately envelops us. Soothing dark tones and water features set the scene for a relaxing stay, and we’re shown directly to a reception desk, where we're offered a seat, cold towels and a refreshing welcome drink while we complete check-in formalities – it's all very civilised.
My husband and I are each given a small beaded bracelet with a silver turtle charm on it, something that the hotel is offering to guests in a bid to highlight turtle conservation in the Emirates. We’re also given a tiny cerise pink bracelet for my seven-month-old daughter, which is a very cute touch.
The neighbourhood
On Bluewaters Island, Banyan Tree Dubai has front-row views of Ain Dubai, which was recently seen turning again after being closed for more than a year.
Within walking distance there are several bars and restaurants including the popular Din Tai Fung, Mitts and Trays and Brass Monkey. There's entertainment within easy walking distance, too, including waxwork fun at the Middle East's first Madame Tussauds and Tr88House Bluewaters Island, for mini golf, laser games and soft play. Bluewaters is also home to more than 100 retail outlets if shopping is on your to-do list.
The room
The hotel has 178 rooms and suites with accommodations from a “bliss room” to the sprawling four-bedroom villa with a private pool. We’re staying in a Serenity Gulf-view guest room, which is all clean lines and contemporary Asian influences. There's a small entrance vestibule with a minibar, coffee-making facilities and a wardrobe. The bedroom has a gigantic double bed and elegant wooden slatted headboard, television and spacious seating area with a coffee table in front of the floor-to-ceiling balcony doors. Electronic controls operate the lights, air conditioning, blinds and curtains, and there are plenty of power sockets dotted throughout the room.
The spacious bathroom is a highlight with his-and-hers vanity, an indoor shower and stand-alone soaking tub in front of the window so that guests can take a dip while enjoying views across the water. There’s also a long bench running along the wall, which comes in handy as a place to unpack our luggage – much better than the slightly impractical old-fashioned luggage racks that most hotels still use. The balcony has a lounging sofa and table and is accessible from both the bedroom and the bathroom.
In keeping with Banyan Tree's eco kudos, there’s an obvious commitment to sustainability with refillable water bottles from the hotel's own bottling plant, bamboo toothbrushes and refillable toiletries.
The service
Unobtrusive and polite, service is largely on-point. We want for nothing but don't feel as if we're being over-served. At the swimming pool, an ice box full of water and a fruit platter are delivered to our cabana without us having to ask for it, and we're looked after with plenty of top-ups. When we dine at Demon Duck, we're given a full run-through of the menu and the story behind many of the drinks and dishes, which really helps set the scene for a memorable meal.
The only place where it falls a little short is at Tocha, where our order seems to get a bit jumbled and staff don't seem too clear on what's included in the afternoon tea. Thankfully, check-out is painless and pleasant, ensuring we leave with a positive impression.
The scene
Banyan Tree has done a fantastic job of erasing the sometimes rather outlandish elements of the hotel that existed here before it, so much so that you’d never know it had previously been a different property. It's soothing, serene, sophisticated and offers a real sense of escapism thanks to beautifully kept gardens, meandering paths and 500 metres of pristine coastline.
During our visit, the spa is not yet open, which is a shame as it would definitely add to that sense of serenity, but we're happy enough lounging in a cabana by one of the two outdoor swimming pools. There's a supervised kids club, which also has an outdoor shaded pool and splashpad. A well-equipped fitness centre looks out on to the hotel gardens for those keen on fitting in a workout.
The crowd here is mixed with families and couples on staycations, as well as holidaymakers enjoying a coastal retreat.
The food
Diners have a choice of five restaurants including all-day dining Alizee where breakfast is served; Alizee Pool and Beach restaurant; Japanese tea house Tocha, with a gorgeous outdoor terrace; upscale venue Takahisa; and Demon Duck by Alvin Leung.
We dine in the tree-filled terrace of Demon Duck, brought from Hong Kong to Dubai by celebrity chef Alvin Leung. A giant duck sculpture outside the restaurant sets the scene for the evening, where dishes are bold and playful, and each has a story behind it. The Daisy Duck drink, for example, is an intense cyan blue that's served with a toasted marshmallow inside – representing the colour and chaos of Hong Kong's party scene – and it's delicious.
To eat, we start with the sharing tower (Dh250), which allows us to choose three dishes from the starter menu, served on a tree-style platter and accompanied by a large bowl of chop suey, which is mixed tableside. The hokkaido scallop ceviche is a standout, with its spicy Sichuan green pepper drizzle adding just a hint of spice. For mains, the 14-day slow-roasted demon duck is the signature, but we shy away from the Dh690 price tag. Instead, we go for the 48-hour short ribs (Dh230) served with crispy cauliflower and a tangy garlic sauce and the black cod (Dh225), which is served with a pleasant umami miso sauce. Dessert impresses via a chocolate and matcha fondant (Dh75) with a meltingly soft centre.
Highs and lows
Lounging by the cabana-lined pool is delightful. The beds are comfortable, well-shaded and there's an adjoining dining area where you can tuck into a tasty poolside lunch. The sense of serenity throughout the resort, despite being so close to the city, is also a joy.
It's quite bright in the room at night so the electronically operated blinds need to be lowered to set the scene for bedtime. However, if you're putting a baby or young child to sleep, you'll discover it's impossible to open them again quietly to go and sit out on the balcony. After three failed attempts, we give up – and instead of enjoying our view, spend most of the evening on the bench in the bathroom. Obviously, this won't affect everyone, but it's worth keeping in mind if you're travelling with an infant.
The insider tip
Book a stay here during special occasions like Eid and the Shopping Festival, and you'll have front-row seats to Dubai's firework displays.
The verdict
An urban retreat that prioritises serenity and has a great waterfront location, while offering plenty to do within easy walking distance.
The bottom line
Room rates are from Dh1,048; check-in from 3pm and check-out until noon; www.banyantree.com
This review was conducted at the invitation of the hotel and reflects hotel standards during this time. Services may change in the future.
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
Ireland v Denmark: The last two years
Denmark 1-1 Ireland
7/06/19, Euro 2020 qualifier
Denmark 0-0 Ireland
19/11/2018, Nations League
Ireland 0-0 Denmark
13/10/2018, Nations League
Ireland 1 Denmark 5
14/11/2017, World Cup qualifier
Denmark 0-0 Ireland
11/11/2017, World Cup qualifier
Women’s T20 World Cup Asia Qualifier
ICC Academy, November 22-28
UAE fixtures
Nov 22, v Malaysia
Nov 23, v Hong Kong
Nov 25, v Bhutan
Nov 26, v Kuwait
Nov 28, v Nepal
ICC T20I rankings
14. Nepal
17. UAE
25. Hong Kong
34. Kuwait
35. Malaysia
44. Bhutan
UAE squad
Chaya Mughal (captain), Natasha Cherriath, Samaira Dharnidharka, Kavisha Egodage, Mahika Gaur, Priyanjali Jain, Suraksha Kotte, Vaishnave Mahesh, Judit Peter, Esha Rohit, Theertha Satish, Chamani Seneviratne, Khushi Sharma, Subha Venkataraman
Some of Darwish's last words
"They see their tomorrows slipping out of their reach. And though it seems to them that everything outside this reality is heaven, yet they do not want to go to that heaven. They stay, because they are afflicted with hope." - Mahmoud Darwish, to attendees of the Palestine Festival of Literature, 2008
His life in brief: Born in a village near Galilee, he lived in exile for most of his life and started writing poetry after high school. He was arrested several times by Israel for what were deemed to be inciteful poems. Most of his work focused on the love and yearning for his homeland, and he was regarded the Palestinian poet of resistance. Over the course of his life, he published more than 30 poetry collections and books of prose, with his work translated into more than 20 languages. Many of his poems were set to music by Arab composers, most significantly Marcel Khalife. Darwish died on August 9, 2008 after undergoing heart surgery in the United States. He was later buried in Ramallah where a shrine was erected in his honour.
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HIJRA
Starring: Lamar Faden, Khairiah Nathmy, Nawaf Al-Dhufairy
Director: Shahad Ameen
Rating: 3/5
Globalization and its Discontents Revisited
Joseph E. Stiglitz
W. W. Norton & Company
The Details
Article 15
Produced by: Carnival Cinemas, Zee Studios
Directed by: Anubhav Sinha
Starring: Ayushmann Khurrana, Kumud Mishra, Manoj Pahwa, Sayani Gupta, Zeeshan Ayyub
Our rating: 4/5
The Sand Castle
Director: Matty Brown
Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea
Rating: 2.5/5
Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.
Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.
“Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.
Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.
“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.
Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.
From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.
Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.
BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.
Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.
Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.
“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.
Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.
“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.
“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”
The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
Find the right policy for you
Don’t wait until the week you fly to sign up for insurance – get it when you book your trip. Insurance covers you for cancellation and anything else that can go wrong before you leave.
Some insurers, such as World Nomads, allow you to book once you are travelling – but, as Mr Mohammed found out, pre-existing medical conditions are not covered.
Check your credit card before booking insurance to see if you have any travel insurance as a benefit – most UAE banks, such as Emirates NBD, First Abu Dhabi Bank and Abu Dhabi Islamic Bank, have cards that throw in insurance as part of their package. But read the fine print – they may only cover emergencies while you’re travelling, not cancellation before a trip.
Pre-existing medical conditions such as a heart condition, diabetes, epilepsy and even asthma may not be included as standard. Again, check the terms, exclusions and limitations of any insurance carefully.
If you want trip cancellation or curtailment, baggage loss or delay covered, you may need a higher-grade plan, says Ambareen Musa of Souqalmal.com. Decide how much coverage you need for emergency medical expenses or personal liability. Premium insurance packages give up to $1 million (Dh3.7m) in each category, Ms Musa adds.
Don’t wait for days to call your insurer if you need to make a claim. You may be required to notify them within 72 hours. Gather together all receipts, emails and reports to prove that you paid for something, that you didn’t use it and that you did not get reimbursed.
Finally, consider optional extras you may need, says Sarah Pickford of Travel Counsellors, such as a winter sports holiday. Also ensure all individuals can travel independently on that cover, she adds. And remember: “Cheap isn’t necessarily best.”
Which honey takes your fancy?
Al Ghaf Honey
The Al Ghaf tree is a local desert tree which bears the harsh summers with drought and high temperatures. From the rich flowers, bees that pollinate this tree can produce delicious red colour honey in June and July each year
Sidr Honey
The Sidr tree is an evergreen tree with long and strong forked branches. The blossom from this tree is called Yabyab, which provides rich food for bees to produce honey in October and November. This honey is the most expensive, but tastiest
Samar Honey
The Samar tree trunk, leaves and blossom contains Barm which is the secret of healing. You can enjoy the best types of honey from this tree every year in May and June. It is an historical witness to the life of the Emirati nation which represents the harsh desert and mountain environments
Match info:
Wolves 1
Boly (57')
Manchester City 1
Laporte (69')
Winners
Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)
Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)
Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)
Best Young Women’s Player
Vicky López (Barcelona / Spain)
Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)
Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)
Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)
Women’s Coach of the Year
Sarina Wiegman (England)
