Jellyfish and strong currents are only some of the challenges facing former British soldier Will Follett as he attempts to swim 11 kilometres around Palm Jumeirah in Dubai.
If he succeeds, the father of two, 41, will become the fifth person to complete the feat.
Mr Follett hopes his long-distance challenge can be completed in under four hours and he can raise Dh20,000 ($5,445) for the Gulf for Good UAE charity to support an orphanage in Tanzania.
Months of training will culminate on November 20, when he pulls on his trunks and dives into the warm waters of the Arabian Gulf.
Mr Follett will swim alongside a safety boat and two kayaks, in front and behind him. Water temperatures are around 30°C, so keeping cool will be a major part of the challenge.
“The last attempt to swim around The Palm was about five years ago, so it doesn’t happen very often,” he said.
“It has been like swimming in a bath in recent months but it is getting cooler.
“This will be the longest swim I have taken on, so rehydration is very important.
“I set off on a recent training swim from The Palm Residences and within five minutes I had been stung by a jellyfish.
“On that route, I was stung about five times in total. Once you’re swimming, the adrenaline kicks in and the pain soon wears off.”
His support crew will have vinegar on hand to deactivate the venom that jellyfish release, as well as plenty of water, dehydration salts and energy gels.
It will not be Mr Follett’s first long-distance, open-water swim in the region, having taken on the 4km Al Fahal Island swim in Oman six years ago.
That took him 70 minutes but the Palm swim is likely to take four times as long.
Five years of service in the British Army with the light infantry saw him stationed in Northern Ireland, Afghanistan and Iraq. He left the military in 2006 and emigrated to Dubai a year later.
Now working for security and crisis management group Restrata, the company’s tracking equipment will be used to monitor his swim while he is in the water.
Funds raised will provide support for children living at Larchfield Children’s Home in Mkuranga, south of the Tanzanian capital, Dar-es-Salaam.
The orphanage was established by private donors in 2011, to help Tanzanian children abandoned by their parents.
Money is raised by the UAE-registered Gulf for Good charity, with 75 per cent donated to Larchfield Children’s Home, 15 per cent to the charity and 10 per cent towards International Humanitarian City for its emergency response work.
“It was not just about the challenge but the output,” said Mr Follett, who will be supported during the challenge by his wife and former military colleagues.
“Having been to Tanzania with Restrata, the children’s home struck a chord.
“I enjoy swimming and not many people have swum around The Palm so it was an interesting challenge.
“I have lived here for 14 years now and it is such an iconic symbol of Dubai, it seemed the perfect way to gather interest in the cause.”
A%20QUIET%20PLACE
%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Lupita%20Nyong'o%2C%20Joseph%20Quinn%2C%20Djimon%20Hounsou%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EMichael%20Sarnoski%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
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
The biog
Age: 32
Qualifications: Diploma in engineering from TSI Technical Institute, bachelor’s degree in accounting from Dubai’s Al Ghurair University, master’s degree in human resources from Abu Dhabi University, currently third years PHD in strategy of human resources.
Favourite mountain range: The Himalayas
Favourite experience: Two months trekking in Alaska
Women & Power: A Manifesto
Mary Beard
Profile Books and London Review of Books
The biog
Name: Greg Heinricks
From: Alberta, western Canada
Record fish: 56kg sailfish
Member of: International Game Fish Association
Company: Arabian Divers and Sportfishing Charters
The specs: 2018 Nissan 370Z Nismo
The specs: 2018 Nissan 370Z Nismo
Price, base / as tested: Dh182,178
Engine: 3.7-litre V6
Power: 350hp @ 7,400rpm
Torque: 374Nm @ 5,200rpm
Transmission: Seven-speed automatic
Fuel consumption, combined: 10.5L / 100km
MATCH INFO
Uefa Champions League last 16, second leg
Liverpool (0) v Atletico Madrid (1)
Venue: Anfield
Kick-off: Thursday, March 12, midnight
Live: On beIN Sports HD
THE SIXTH SENSE
Starring: Bruce Willis, Toni Collette, Hayley Joel Osment
Director: M. Night Shyamalan
Rating: 5/5
TRAP
Starring: Josh Hartnett, Saleka Shyamalan, Ariel Donaghue
Director: M Night Shyamalan
Rating: 3/5
LIGUE 1 FIXTURES
All times UAE ( 4 GMT)
Friday
Nice v Angers (9pm)
Lille v Monaco (10.45pm)
Saturday
Montpellier v Paris Saint-Germain (7pm)
Bordeaux v Guingamp (10pm)
Caen v Amiens (10pm)
Lyon v Dijon (10pm)
Metz v Troyes (10pm)
Sunday
Saint-Etienne v Rennes (5pm)
Strasbourg v Nantes (7pm)
Marseille v Toulouse (11pm)
Sole survivors
- Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
- George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
- Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
- Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
From Zero
Artist: Linkin Park
Label: Warner Records
Number of tracks: 11
Rating: 4/5
'Gold'
Director:Anthony Hayes
Stars:Zaf Efron, Anthony Hayes
Rating:3/5