Vets in Abu Dhabi have operated to remove an air gun pellet from a stray cat, in the second such case in as many months.
Oscar, a one-year-old Arabian Mau, was brought in by rescuers to be treated for feline infectious peritonitis, a serious viral disease in cats, after being found on streets skinny, weak and unwell.
Wayne Cutting, the man who rescued Oscar from Mina Port, discovered a lump on his side, prompting vets at Abu Dhabi's British Veterinary Clinic to run tests.
“We thought it was a tumour,” said Dr Ahmad Jakish, a vet at the clinic.
“So I tried to do a fine needle aspiration but when I put the needle in, it made the tip of the needle bend because it was metallic.”
An X-ray revealed it was an air gun pellet.
They decided not to operate at the time as it posed no immediate danger to Oscar, and waited two months until the cat had recovered from his illness.
They removed the pellet this month, only weeks after performing a similar operation on a stray Persian cat called Winter, who has been rehomed.
Oscar is also being prepared for adoption, said Mr Cutting, a South African who has lived in the capital for eight years.
He said Oscar would make a good pet.
“He’s very quirky. He will sit there and pop up and walk around and make little grunting noises,” Mr Cutting said.
Oscar was found in the same area where several cats’ bodies were discovered in Mina.
Mr Cutting and other rescuers who were feeding cats in the area assumed they had been poisoned.
“Then when we realised Oscar had been shot, it seemed far more plausible that they had also been shot,” he said.
Vets say they have seen fewer cases of animal abuse recently, despite the spate of air gun shootings.
They urged people to report any incidents to authorities.
The UAE has strict laws governing animal abuse.
Anyone caught abusing or illegally hunting, buying or selling animals faces a fine of up to Dh200,000 ($54,448) and a one-year prison term under Federal Law 18, issued in 2016.
Cases of animal cruelty can be reported via the Ministry of Climate Change and Environment portal.
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
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