The largest education operator in the UAE has paid tribute to its longest-serving teacher, who has retired after 41 years of service.
Gems Education said goodbye on Sunday to Daisy Justus, 69, who teaches English.
Her education career began in 1980 when she joined Our Own English High School in Al Warqa, Dubai, one of the oldest schools in the country.
Ms Justus, who is Indian, first moved to Al Ain with her husband in 1978, then joined the Dubai school two years later, when it was in the historic district Al Bastakiya.
Teaching – the noblest of professions – enabled me to sculpt generations of students who ‘lead the light of knowledge’, making a mark wherever they choose to be
Daisy Justus
“I have had the most incredible experience at Gems and the school. It’s been an enlightening journey,” she told The National.
“I started teaching when the school was very small and was in the Al Bastakiya neighbourhood. Then it shifted to Karama and we were teaching inside a Portakabin.
“Later, it moved to Oud Metha and in 2005 we were relocated to the final location in Al Warqa. So I have a lot of memories with the school.”
When Ms Justus first joined, the school taught only up to year 5. She became head of the English department in 2008 and served for seven years, then began teaching in the senior section.
Her two children are alumni of the school. Her daughter, 40, now works as cabin crew for Emirates airline and her son, 36, works for a private company.
Now she has retired, she plans to take on social work and teach underprivileged children.
“Teaching – the noblest of professions – enabled me to sculpt generations of students who ‘lead the light of knowledge’, making a mark wherever they choose to be,” she said.
“The challenges faced during this enlightening journey were milestones that made me stronger and worthier in all my endeavours. The students have always been a source of inspiration and encouragement.”
Dr Anjuli Murthy, the principal of Gems Our Own English High School, said the establishment was grateful to Ms Justus for her years of dedicated service as a teacher, mentor and guide for her pupils.
“Gratitude fills the portals of Our Own as we bid farewell to Ms Daisy Justus, a dedicated teacher whose 41 years of teaching has made a real difference in the lives of her students, to whom she imparted values for a lifetime as she listened, encouraged and shared lessons that shall remain in their hearts for posterity,” she said.
Her pupils also wished her a happy retirement.
“Teaching is a profession that creates all other professions, and we are grateful that you chose to be a teacher. We are blessed to have been mentored under your guidance,” said Krish Arya, a year 11 pupil.
Pranav Nair, also in year 11, said: “English was one of those periods which I particularly looked forward to, and I really enjoyed it because of the way she taught us. Her wit and humour added to her interactions.”
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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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