Fresh guidelines have been issued by Emirates Airline to support travellers planning to fly home for the festive season.
Disruption caused by the emerging Omicron strain of Covid-19 has caused concern for travellers, as borders have closed in southern and western Africa and flights have been cancelled around the world.
So far, the UK has recorded 134 cases of the new variant, but with no reported deaths directly related to the variant.
With many nations imposing different restrictions and travel protocols, it has created a complex network of new rules and options for those flying over the coming weeks.
What has changed?
The UK has made pre-departure PCR tests mandatory for all arrivals to ensure those entering the country have a negative result.
More stringent travel requirements will come into force from 4am on Tuesday, December 7 with all new arrivals over the age of 11 required to submit a negative lateral flow or PCR test taken a maximum of 48 hours before departure.
People currently only need to self-isolate until they test negative within two days of arrival, but that could change as the UK government is set to review its travel protocols on December 18.
In the US, changes from Monday to inbound passenger requirements include a negative Covid-19 test within one day of travel, rather that the 72 hours pre-travel test result previously required.
In India, authorities have postponed the resumption of international flights until at least December 15 amid growing concern over the spread of Omicron.
How to cancel a flight
One piece of good news for those booked on an Emirates flight is that if plans change their ticket can be used for up to two years after a booking is made.
The extension applies on flights due before May 31, 2022, for passengers who booked on or after October 1, 2020.
Passengers can rebook on another flight to the same destination and in the same cabin class with no extra fees.
Changes can be made up to 36 months after the original booking was made, with no additional fees.
Passengers can also request a full refund if their travel plans have changed or are uncertain, although they must pay any related service charges and taxes.
Anyone travelling with Etihad can also rebook flights without charge before May 31, 2022, but passengers will have to pay the difference if there is a price increase to the original fare booked.
Cancelled flights will get the cost of your ticket placed into your travel bank account, which can then be used towards the next flight booked.
You can request a refund from Etihad if either your flight is cancelled, government restrictions mean you are unable to travel, or if you present a positive PCR result between 96-24hrs before your departure time.
Does my ticket still include free Covid-19 insurance?
Yes, but it has changed. Free multi-risk travel insurance offered by Emirates implemented during the pandemic will no longer apply on tickets booked after December 1, 2021.
It has been replaced with the airline’s Covid-19 medical travel insurance cover instead.
The policy automatically applies to passengers booked to fly from December 1 to March 31, 2022 and offers coverage for Covid-19-related medical costs up to $175,000.
It includes emergency medical evacuation and repatriation for policyholders testing positive for the virus while overseas.
Unexpected quarantine expenses are covered for up to 14 consecutive days, at a daily cost of $115, and valid for 31 days post departure.
Every Etihad Airways ticket for travel up to March 31, 2022 also includes full Covid-19 insurance cover for up to 31 days from departure.
How do I change my ticket?
To update a ticket or request a refund, travellers can visit the Manage my Booking page of the Emirates app or Emirates webpage, or contact their travel agent.
If travel is not for the next 48 hours, passengers are encouraged not to call.
Reports of long queues on the general enquiries line may make the online web chat a better option, or the Emirates What’sApp messaging service.
Similarly, Etihad tickets can be changed by visiting the Etihad webpage, or by contacting the relevant travel agent.
The specs
Engine: 4.0-litre V8 twin-turbocharged and three electric motors
Power: Combined output 920hp
Torque: 730Nm at 4,000-7,000rpm
Transmission: 8-speed dual-clutch automatic
Fuel consumption: 11.2L/100km
On sale: Now, deliveries expected later in 2025
Price: expected to start at Dh1,432,000
Fixtures
Opening day Premier League fixtures for August 9-11
August 9
Liverpool v Norwich 11pm
August 10
West Ham v Man City 3.30pm
Bournemouth v Sheffield Utd 6pm
Burnley v Southampton 6pm
C Palace v Everton 6pm
Leicester v Wolves 6pm
Watford v Brighton 6pm
Tottenham v Aston Villa 8.30pm
August 11
Newcastle v Arsenal 5pm
Man United v Chelsea 7.30pm
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Paatal Lok season two
Directors: Avinash Arun, Prosit Roy
Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong
Rating: 4.5/5
The specs
Engine: Two permanent-magnet synchronous AC motors
Transmission: two-speed
Power: 671hp
Torque: 849Nm
Range: 456km
Price: from Dh437,900
On sale: now
At Eternity’s Gate
Director: Julian Schnabel
Starring: Willem Dafoe, Oscar Isaacs, Mads Mikkelsen
Three stars
Milestones on the road to union
1970
October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar.
December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.
1971
March 1: Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.
July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.
July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.
August 6: The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.
August 15: Bahrain becomes independent.
September 3: Qatar becomes independent.
November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.
November 29: At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.
November 30: Despite a power sharing agreement, Tehran takes full control of Abu Musa.
November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties
December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.
December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.
December 9: UAE joins the United Nations.
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
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
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