Deep blue seas, sparkling turquoise lagoons and sunny days spent on the beach surrounded by luxury — the Maldives has all the makings of a magical getaway. The island country in the Indian Ocean is renowned for its ultra-luxury properties, each offering a little slice of paradise.
The National checked in to Le Meridien Maldives Resort & Spa, which recently celebrated its first anniversary, to see what sets it apart from the rest.
The welcome
Landing at Velana International Airport in Male, we meet Imadh, the hotel's representative who books us a spot on our seaplane transfer to Thilamaafushi Island. Before long, we're whisked away to Male's recently opened seaplane terminal, where we wait at one of the lounges (Le Meridien's lounge is expected to be completed in December) for a couple of hours, before we can board the plane to the island. Once in the air, the journey takes about 35 minutes, and when we land, a welcome party awaits.
The neighbourhood
Le Meridien Maldives Resort & Spa is the only property located on Thilamaafushi Island in the Lhaviyani Atoll. The nine-hectare isle has golf buggies, which are available on request to make getting around easy.
The room
We stay in an overwater sunrise villa, which at 100 square metres is incredibly spacious. The pink walls are complemented by pops of turquoise — mirroring the lagoon outside — by way of a window and the door to the walk-in wardrobe. There's a well-stocked mini bar and tea and coffee-making facilities. To minimise plastic waste, all rooms have glass bottles filled with purified and sparkling water, and these are refilled every day.
The toilet and bathroom face each other, with a dressing table separating the two. The bathroom features his and her's sinks, while a glass door divides it from the shower space, where there's a large free-standing bathtub that offers unobstructed sea views, with blinds for when you prefer privacy. Toiletries from Malin and Goetz are stocked in refillable bottles to minimise plastic waste.
The main living area houses a large television that can be swivelled around to watch from the bed, the chaise longue or the seating area in the corner of the room. The incredibly comfortable king-size bed faces the floor-to-ceiling glass sliding doors, which bring in lots of natural light and overlook the decking area and the sea beyond.
Outside, there's a sitting area, two sun loungers, an overwater hammock and steps that lead to the lagoon. Housekeeping service is provided twice a day — and comes with little personal touches such as a turtle fashioned out of towels and handwritten notes left by the staff.
There are a total of 141 villas across 11 categories on offer at the resort, including the base-level beach bungalows, lagoon villas (ideal for families with small children), beach villas with pools, sunrise and sunset overwater villas and the Thilamaafushi villa, which with its three bedrooms and private pool, is perfect large families and groups.
The service
The multicultural staff at the hotel are warm and friendly, swiftly taking care of all requests and checking up on guests intermittently, without ever feeling like they’re hovering.
The food
There are six dining outlets at the property offering varied culinary experiences. Tabemasu is the on-site Japanese restaurant; Velaa Bar and Grill is a beachside spot that offers meat and seafood options; the poolside Riviera offers a menu of refreshing drinks and light bites;Turquoise serves an international menu; Waves Cafe offers a selection of healthy meals and shisha; and Latitude’s menu features deli-style bites and speciality coffee.
There are also two private dining experiences: an exclusive experience at Bodu Finolhu — a private isle 10 minutes from the resort — and Harvest Table, located next to the on-site greenhouse where up to eight guests can have an intimate dinner.
Breakfast is served at Turquoise and is a truly international spread, with options including porridge, sausages, fish in black bean sauce, local options such as Maldivian masala and coconut lady finger curry, Indian options and a live egg station. There is also the option to make your own salad from fresh produce harvested from the hotel’s on-site greenhouse— one of the largest hydroponic farms in the Maldives.
Other than that, guests can also enjoy fresh fruits, juices, chia puddings, muesli, cold cuts, cheeses, breads, croissants, plus cereals and nuts, with non-dairy milk options available. Children have their own breakfast spread, which includes sweet treats such as cupcakes and sprinkles.
The food and ingredients at every restaurant are fresh and, as a picky eater, all my dietary requests are taken care of. My favourite dining spot is Tabemasu, where each dish in the five-course Omakase set menu ($120) is outstanding. Another highlight is our experience at Harvest Table, where the set menu ($80) ensures the locally grown ingredients from the resort's greenhouse shine.
The scene
The property has plenty of activities for all ages — for the little ones there is the children's club, where they can enjoy a number of activity sessions and free play. A babysitting service, which is chargeable, is also available if parents want a date night.
There are a number of activities for adults, too, such as film screenings on the beach, yoga and Pilates. Guests looking to do something a little less active can try their hand at art classes, learn how to make pizza or level-up their coffee game with a barista lesson, with sessions from $30 per person. We have the chance to try both the art and barista classes, and despite our negligible skills, the friendly, patient and talented instructors ensure it is enjoyable and informative.
Elsewhere, the Explore Spa offers a number of relaxing and rejuvenating massages. Treatment rooms offer sea views, while various blends of spiced oils are used for the services — I try the abhyanga massage, and was ready for a nap after a very relaxing experience.
To really enjoy the sparkling Maldivian waters and explore the marine life surrounding the resort, there's guided diving or snorkelling tours, and guests can also borrow snorkelling gear to swim in the lagoons and the reef beyond. If a dip in the ocean seems too daunting, there are two large swimming pools on the property.
Highs and lows
The hotel stands out for its incredibly friendly staff who always stop for a chat, its varied culinary offerings and having the option to step down directly into the lagoon from our private villa.
The overwater hammock, where I spend hours reading and spotting the occasional stingray is another definite high.
While it is beyond the property's control, if I have to nitpick, the only low is not being able to do any of the guided water activities due to unsettled weather while we're there.
The insider tip
Book your flight so that you arrive in Male early in the day — this will help cut down your waiting time for the seaplane, giving you more on-island time which can only be a good thing.
The verdict
Le Meridien Maldives Resort & Spa is an ideal destination for those looking for a luxurious getaway. There are enough options on the island to enjoy the holiday at your own pace — whether that means trying out several of the activities on offer, relaxing on the white sandy beaches, indulging in the various culinary experiences or exploring the sparkling turquoise waters.
The bottom line
Rooms start at $450, excluding taxes, for a beach villa, during the low season. Seaplane transfers are $495 for a round trip; www.marriott.com.
This review was conducted at the invitation of the hotel during the global coronavirus pandemic. It 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
Electoral College Victory
Trump has so far secured 295 Electoral College votes, according to the Associated Press, exceeding the 270 needed to win. Only Nevada and Arizona remain to be called, and both swing states are leaning Republican. Trump swept all five remaining swing states, North Carolina, Georgia, Pennsylvania, Michigan and Wisconsin, sealing his path to victory and giving him a strong mandate.
Popular Vote Tally
The count is ongoing, but Trump currently leads with nearly 51 per cent of the popular vote to Harris’s 47.6 per cent. Trump has over 72.2 million votes, while Harris trails with approximately 67.4 million.
Five hymns the crowds can join in
Papal Mass will begin at 10.30am at the Zayed Sports City Stadium on Tuesday
Some 17 hymns will be sung by a 120-strong UAE choir
Five hymns will be rehearsed with crowds on Tuesday morning before the Pope arrives at stadium
‘Christ be our Light’ as the entrance song
‘All that I am’ for the offertory or during the symbolic offering of gifts at the altar
‘Make me a Channel of your Peace’ and ‘Soul of my Saviour’ for the communion
‘Tell out my Soul’ as the final hymn after the blessings from the Pope
The choir will also sing the hymn ‘Legions of Heaven’ in Arabic as ‘Assakiroo Sama’
There are 15 Arabic speakers from Syria, Lebanon and Jordan in the choir that comprises residents from the Philippines, India, France, Italy, America, Netherlands, Armenia and Indonesia
The choir will be accompanied by a brass ensemble and an organ
They will practice for the first time at the stadium on the eve of the public mass on Monday evening
The specs: 2018 Alfa Romeo Stelvio
Price, base: Dh198,300
Engine: 2.0L in-line four-cylinder
Transmission: Eight-speed automatic
Power: 280hp @ 5,250rpm
Torque: 400Nm @ 2,250rpm
Fuel economy, combined: 7L / 100km
I Care A Lot
Directed by: J Blakeson
Starring: Rosamund Pike, Peter Dinklage
3/5 stars
Ahmed Raza
UAE cricket captain
Age: 31
Born: Sharjah
Role: Left-arm spinner
One-day internationals: 31 matches, 35 wickets, average 31.4, economy rate 3.95
T20 internationals: 41 matches, 29 wickets, average 30.3, economy rate 6.28
Uefa Nations League: How it works
The Uefa Nations League, introduced last year, has reached its final stage, to be played over five days in northern Portugal. The format of its closing tournament is compact, spread over two semi-finals, with the first, Portugal versus Switzerland in Porto on Wednesday evening, and the second, England against the Netherlands, in Guimaraes, on Thursday.
The winners of each semi will then meet at Porto’s Dragao stadium on Sunday, with the losing semi-finalists contesting a third-place play-off in Guimaraes earlier that day.
Qualifying for the final stage was via League A of the inaugural Nations League, in which the top 12 European countries according to Uefa's co-efficient seeding system were divided into four groups, the teams playing each other twice between September and November. Portugal, who finished above Italy and Poland, successfully bid to host the finals.
ESSENTIALS
The flights
Emirates, Etihad and Swiss fly direct from the UAE to Zurich from Dh2,855 return, including taxes.
The chalet
Chalet N is currently open in winter only, between now and April 21. During the ski season, starting on December 11, a week’s rental costs from €210,000 (Dh898,431) per week for the whole property, which has 22 beds in total, across six suites, three double rooms and a children’s suite. The price includes all scheduled meals, a week’s ski pass, Wi-Fi, parking, transfers between Munich, Innsbruck or Zurich airports and one 50-minute massage per person. Private ski lessons cost from €360 (Dh1,541) per day. Halal food is available on request.
Islamophobia definition
A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.
Volvo ES90 Specs
Engine: Electric single motor (96kW), twin motor (106kW) and twin motor performance (106kW)
Power: 333hp, 449hp, 680hp
Torque: 480Nm, 670Nm, 870Nm
On sale: Later in 2025 or early 2026, depending on region
Price: Exact regional pricing TBA
The specs
Engine: 5.0-litre V8
Power: 480hp at 7,250rpm
Torque: 566Nm at 4,600rpm
Transmission: 10-speed auto
Fuel consumption: L/100km
Price: Dh306,495
On sale: now
What the law says
Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.
“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.
“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”
If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.
U19 WORLD CUP, WEST INDIES
UAE group fixtures (all in St Kitts)
Saturday 15 January: v Canada
Thursday 20 January: v England
Saturday 22 January: v Bangladesh
UAE squad
Alishan Sharafu (captain), Shival Bawa, Jash Giyanani, Sailles Jaishankar, Nilansh Keswani, Aayan Khan, Punya Mehra, Ali Naseer, Ronak Panoly, Dhruv Parashar, Vinayak Raghavan, Soorya Sathish, Aryansh Sharma, Adithya Shetty, Kai Smith
How to wear a kandura
Dos
- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
Other IPL batting records
Most sixes: 292 – Chris Gayle
Most fours: 491 – Gautam Gambhir
Highest individual score: 175 not out – Chris Gayle (for Royal Challengers Bangalore against Pune Warriors in 2013)
Highest strike-rate: 177.29 – Andre Russell
Highest strike-rate in an innings: 422.22 – Chris Morris (for Delhi Daredevils against Rising Pune Supergiant in 2017)
Highest average: 52.16 – Vijay Shankar
Most centuries: 6 – Chris Gayle
Most fifties: 36 – Gautam Gambhir
Fastest hundred (balls faced): 30 – Chris Gayle (for Royal Challengers Bangalore against Pune Warriors in 2013)
Fastest fifty (balls faced): 14 – Lokesh Rahul (for Kings XI Punjab against Delhi Daredevils in 2018)
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if you go
The flights
Fly direct to Kutaisi with Flydubai from Dh925 return, including taxes. The flight takes 3.5 hours. From there, Svaneti is a four-hour drive. The driving time from Tbilisi is eight hours.
The trip
The cost of the Svaneti trip is US$2,000 (Dh7,345) for 10 days, including food, guiding, accommodation and transfers from and to Tbilisi or Kutaisi. This summer the TCT is also offering a 5-day hike in Armenia for $1,200 (Dh4,407) per person. For further information, visit www.transcaucasiantrail.org/en/hike/
The biog
Name: Sari Al Zubaidi
Occupation: co-founder of Cafe di Rosati
Age: 42
Marital status: single
Favourite drink: drip coffee V60
Favourite destination: Bali, Indonesia
Favourite book: 100 Years of Solitude
Who is Tim-Berners Lee?
Sir Tim Berners-Lee was born in London in a household of mathematicians and computer scientists. Both his mother, Mary Lee, and father, Conway, were early computer scientists who worked on the Ferranti 1 - the world's first commercially-available, general purpose digital computer. Sir Tim studied Physics at the University of Oxford and held a series of roles developing code and building software before moving to Switzerland to work for Cern, the European Particle Physics laboratory. He developed the worldwide web code as a side project in 1989 as a global information-sharing system. After releasing the first web code in 1991, Cern made it open and free for all to use. Sir Tim now campaigns for initiatives to make sure the web remains open and accessible to all.
Sweet%20Tooth
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Why are you, you?
Why are you, you?
From this question, a new beginning.
From this question, a new destiny.
For you are a world, and a meeting of worlds.
Our dream is to unite that which has been
separated by history.
To return the many to the one.
A great story unites us all,
beyond colour and creed and gender.
The lightning flash of art
And the music of the heart.
We reflect all cultures, all ways.
We are a twenty first century wonder.
Universal ideals, visions of art and truth.
Now is the turning point of cultures and hopes.
Come with questions, leave with visions.
We are the link between the past and the future.
Here, through art, new possibilities are born. And
new answers are given wings.
Why are you, you?
Because we are mirrors of each other.
Because together we create new worlds.
Together we are more powerful than we know.
We connect, we inspire, we multiply illuminations
with the unique light of art.
Ben Okri,
UK's plans to cut net migration
Under the UK government’s proposals, migrants will have to spend 10 years in the UK before being able to apply for citizenship.
Skilled worker visas will require a university degree, and there will be tighter restrictions on recruitment for jobs with skills shortages.
But what are described as "high-contributing" individuals such as doctors and nurses could be fast-tracked through the system.
Language requirements will be increased for all immigration routes to ensure a higher level of English.
Rules will also be laid out for adult dependants, meaning they will have to demonstrate a basic understanding of the language.
The plans also call for stricter tests for colleges and universities offering places to foreign students and a reduction in the time graduates can remain in the UK after their studies from two years to 18 months.
