Passengers leaving London for the UAE with the national airline will also depart from Terminal 3. Photo: London Heathrow Airport
Passengers leaving London for the UAE with the national airline will also depart from Terminal 3. Photo: London Heathrow Airport
Passengers leaving London for the UAE with the national airline will also depart from Terminal 3. Photo: London Heathrow Airport
Passengers leaving London for the UAE with the national airline will also depart from Terminal 3. Photo: London Heathrow Airport

Etihad Airways moves all flights to new terminal at London Heathrow ahead of Christmas


Hayley Skirka
  • English
  • Arabic

Travellers flying from Abu Dhabi to London Heathrow will be arriving in a different terminal from next week. All Etihad Airways flights from the UAE to London will fly into Terminal 3, effective from December 9.

Passengers leaving London for the UAE with the national airline will also depart from this terminal from the same date, with Etihad check-in services to be stationed in Zone B at Terminal 3 of the UK's largest and busiest airport.

Etihad flights to London Heathrow will land at, and depart from, Terminal 3, from December 9. Photo: Etihad
Etihad flights to London Heathrow will land at, and depart from, Terminal 3, from December 9. Photo: Etihad

Any passengers who have connecting flights departing from Terminal 2 can easily move between the two through a pedestrian underpass that takes less than 10 minutes. Assistance is available for travellers with reduced mobility.

Heathrow's most established terminal has nine restaurants and cafes, including the newly opened EL&N London, which the airport is billing as "the most Instagrammable cafe in the world". The bubblegum-pink cafe also has branches in London city centre, Paris, Doha and Kuwait.

Travellers flying in business or first class with Etihad can still make use of lounge facilities in Terminal 3.

The new EL&N restaurant at London Heathrow is supposedly the 'most Instagrammable cafe in the world'. Photo: London Heathrow Airport
The new EL&N restaurant at London Heathrow is supposedly the 'most Instagrammable cafe in the world'. Photo: London Heathrow Airport

And if you're planning to book an airport hotel close to Terminal 3 for a late-night arrival or early morning departure, the Renaissance London Heathrow Hotel is only a short walk from the terminal.

First opened in 1961, Terminal 3 at London Heathrow was the first airport terminal in the UK to have a moving walkway. It's also the same terminal used by Emirates for flights to London from Dubai.

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Marathon results

Men:

 1. Titus Ekiru(KEN) 2:06:13 

2. Alphonce Simbu(TAN) 2:07:50 

3. Reuben Kipyego(KEN) 2:08:25 

4. Abel Kirui(KEN) 2:08:46 

5. Felix Kemutai(KEN) 2:10:48  

Women:

1. Judith Korir(KEN) 2:22:30 

2. Eunice Chumba(BHR) 2:26:01 

3. Immaculate Chemutai(UGA) 2:28:30 

4. Abebech Bekele(ETH) 2:29:43 

5. Aleksandra Morozova(RUS) 2:33:01  

BUNDESLIGA FIXTURES

Friday (UAE kick-off times)

Cologne v Hoffenheim (11.30pm)

Saturday

Hertha Berlin v RB Leipzig (6.30pm)

Schalke v Fortuna Dusseldof (6.30pm)

Mainz v Union Berlin (6.30pm)

Paderborn v Augsburg (6.30pm)

Bayern Munich v Borussia Dortmund (9.30pm)

Sunday

Borussia Monchengladbach v Werder Bremen (4.30pm)

Wolfsburg v Bayer Leverkusen (6.30pm)

SC Freiburg v Eintracht Frankfurt (9on)

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

if you go
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The 12 breakaway clubs

England

Arsenal, Chelsea, Liverpool, Manchester City, Manchester United, Tottenham Hotspur

Italy
AC Milan, Inter Milan, Juventus

Spain
Atletico Madrid, Barcelona, Real Madrid

Company Profile:

Name: The Protein Bakeshop

Date of start: 2013

Founders: Rashi Chowdhary and Saad Umerani

Based: Dubai

Size, number of employees: 12

Funding/investors:  $400,000 (2018) 

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Updated: December 02, 2021, 7:56 AM