• Pallbearers carry the body of President Sheikh Khalifa to be laid to rest. All photos: Ministry of Presidential Affairs
    Pallbearers carry the body of President Sheikh Khalifa to be laid to rest. All photos: Ministry of Presidential Affairs
  • Sheikh Mohamed bin Zayed, Ruler of Abu Dhabi, and Sheikh Mansour bin Zayed, Deputy Prime Minister and Minister of Presidential Affairs, carry the body of Sheikh Khalifa. Hamad Al Kaabi / Ministry of Presidential Affairs
    Sheikh Mohamed bin Zayed, Ruler of Abu Dhabi, and Sheikh Mansour bin Zayed, Deputy Prime Minister and Minister of Presidential Affairs, carry the body of Sheikh Khalifa. Hamad Al Kaabi / Ministry of Presidential Affairs
  • Sheikh Mohamed bin Zayed leads prayers for the late President Khalifa. Hamad Al Kaabi / Ministry of Presidential Affairs
    Sheikh Mohamed bin Zayed leads prayers for the late President Khalifa. Hamad Al Kaabi / Ministry of Presidential Affairs
  • Sheikh Mohamed bin Zayed attends the burial of Sheikh Khalifa bin Zayed at Al Bateen cemetery.
    Sheikh Mohamed bin Zayed attends the burial of Sheikh Khalifa bin Zayed at Al Bateen cemetery.
  • Sheikh Khalifa is laid to rest
    Sheikh Khalifa is laid to rest
  • Sheikh Mansour prays at Al Bateen cemetery
    Sheikh Mansour prays at Al Bateen cemetery
  • Sheikh Dr Sultan bin Khalifa Al Nahyan, left, adviser to the UAE President, attends the burial of Sheikh Khalifa bin Zayed at Al Bateen cemetery.
    Sheikh Dr Sultan bin Khalifa Al Nahyan, left, adviser to the UAE President, attends the burial of Sheikh Khalifa bin Zayed at Al Bateen cemetery.
  • Sheikh Khalifa bin Tahnoon, right, and Sheikh Hamdan bin Zayed at the burial.
    Sheikh Khalifa bin Tahnoon, right, and Sheikh Hamdan bin Zayed at the burial.
  • Ruling family members and senior officials attend funeral prayers
    Ruling family members and senior officials attend funeral prayers
  • Sheikh Zayed bin Hamdan bin Zayed, third left; Sheikh Hamdan bin Mohamed bin Zayed, fourth left; and Sheikh Zayed bin Mohamed attend funeral prayers for Sheikh Khalifa at Sheikh Sultan bin Zayed The First mosque.
    Sheikh Zayed bin Hamdan bin Zayed, third left; Sheikh Hamdan bin Mohamed bin Zayed, fourth left; and Sheikh Zayed bin Mohamed attend funeral prayers for Sheikh Khalifa at Sheikh Sultan bin Zayed The First mosque.
  • From right: Sheikh Saeed bin Saif, Sheikh Nahyan bin Mubarak, Sheikh Tahnoon bin Zayed, Sheikh Hamdan bin Zayed and Sheikh Saif bin Mohamed attend funeral prayers for Sheikh Khalifa bin Zayed at Sheikh Sultan bin Zayed The First mosque.
    From right: Sheikh Saeed bin Saif, Sheikh Nahyan bin Mubarak, Sheikh Tahnoon bin Zayed, Sheikh Hamdan bin Zayed and Sheikh Saif bin Mohamed attend funeral prayers for Sheikh Khalifa bin Zayed at Sheikh Sultan bin Zayed The First mosque.

UAE President Sheikh Khalifa laid to rest


Rory Reynolds
  • English
  • Arabic

Sheikh Khalifa bin Zayed was laid to rest on Friday night following nationwide prayers.

Sheikh Mohamed bin Zayed, Ruler of Abu Dhabi, led senior leaders in prayer at a cemetery in Al Bateen.

A military honour guard in dress uniform carried the president's body before it was handed to his family for burial.

Sheikh Mohamed and Sheikh Mansour bin Zayed, Deputy Prime Minister and Minister of Presidential Affairs, carried Sheikh Khalifa's body to his rest.

Images showed dozens of ruling family members and senior officials in prayer by the graveside.

Worshippers in mosques nationwide paid their respects to Sheikh Khalifa, who died at age 73.

At Sheikh Zayed Grand Mosque, the country's largest, thousands turned out.

On Saturday, Sheikh Mohamed bin Zayed will receive condolences from the rulers of the Emirates and senior officials at Mushrif Palace.

Earlier, a three-day period of mourning was announced. Government offices will close and public and private sector workers will return to work on Tuesday. Schools will remain closed until Tuesday.

Flags fly at half-staff across UAE: in pictures

  • The UAE flag flies at half-mast in Abu Dhabi, following the death of President Sheikh Khalifa. AFP
    The UAE flag flies at half-mast in Abu Dhabi, following the death of President Sheikh Khalifa. AFP
  • President Sheikh Khalifa died on May 13. He was 73. EPA
    President Sheikh Khalifa died on May 13. He was 73. EPA
  • Forty days of official mourning have been announced. EPA
    Forty days of official mourning have been announced. EPA
  • People pass by the UAE national flag, flying at half-staff, following the announcement of President Sheikh Khalifa's death. AP Photo
    People pass by the UAE national flag, flying at half-staff, following the announcement of President Sheikh Khalifa's death. AP Photo
  • The UAE national flag flies at half-staff in Dubai. AP Photo
    The UAE national flag flies at half-staff in Dubai. AP Photo
  • The UAE flag flies at half-staff in Abu Dhabi, following the death of the President, Sheikh Khalifa. Victor Besa / The National
    The UAE flag flies at half-staff in Abu Dhabi, following the death of the President, Sheikh Khalifa. Victor Besa / The National
  • The national flag flies at half-staff at Union House, Dubai – where the declaration establishing the UAE was made – after the death of the President, Sheikh Khalifa. Pawan Singh / The National
    The national flag flies at half-staff at Union House, Dubai – where the declaration establishing the UAE was made – after the death of the President, Sheikh Khalifa. Pawan Singh / The National
  • Flags at half-staff outside the ADNOC offices at the Corniche, Abu Dhabi, as the UAE mourns the death of the President, Sheikh Khalifa. Khushnum Bhandari / The National
    Flags at half-staff outside the ADNOC offices at the Corniche, Abu Dhabi, as the UAE mourns the death of the President, Sheikh Khalifa. Khushnum Bhandari / The National
  • The UAE flag flies at half-staff, with the Abu Dhabi skyline in the background, after the death of the President, Sheikh Khalifa. Khushnum Bhandari / The National
    The UAE flag flies at half-staff, with the Abu Dhabi skyline in the background, after the death of the President, Sheikh Khalifa. Khushnum Bhandari / The National
  • As the country mourns the death of President Sheikh Khalifa, the UAE flag flies at half-staff outside Union House in Dubai. This is where the country's flag was hoisted for the first time in 1971. Pawan Singh / The National
    As the country mourns the death of President Sheikh Khalifa, the UAE flag flies at half-staff outside Union House in Dubai. This is where the country's flag was hoisted for the first time in 1971. Pawan Singh / The National
  • The UAE will enter 40 days of mourning with flags at half-staff, and government ministries and federal, local and private sector entities closing for three days. Khushnum Bhandari / The National
    The UAE will enter 40 days of mourning with flags at half-staff, and government ministries and federal, local and private sector entities closing for three days. Khushnum Bhandari / The National
  • Flags fly at half-staff at the entrance to the Presidential Palace of Qasr Al Watan in Abu Dhabi after the death of President Sheikh Khalifa. Khushnum Bhandari / The National
    Flags fly at half-staff at the entrance to the Presidential Palace of Qasr Al Watan in Abu Dhabi after the death of President Sheikh Khalifa. Khushnum Bhandari / The National
  • Flags fly at half-staff at Emirates Palace along the Corniche in Abu Dhabi after the death of President Sheikh Khalifa. Khushnum Bhandari / The National
    Flags fly at half-staff at Emirates Palace along the Corniche in Abu Dhabi after the death of President Sheikh Khalifa. Khushnum Bhandari / The National
THE SPECS

      

 

Engine: 1.5-litre

 

Transmission: 6-speed automatic

 

Power: 110 horsepower 

 

Torque: 147Nm 

 

Price: From Dh59,700 

 

On sale: now  

 
Short-term let permits explained

Homeowners and tenants are allowed to list their properties for rental by registering through the Dubai Tourism website to obtain a permit.

Tenants also require a letter of no objection from their landlord before being allowed to list the property.

There is a cost of Dh1,590 before starting the process, with an additional licence fee of Dh300 per bedroom being rented in your home for the duration of the rental, which ranges from three months to a year.

Anyone hoping to list a property for rental must also provide a copy of their title deeds and Ejari, as well as their Emirates ID.

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 five pillars of Islam

Padmaavat

Director: Sanjay Leela Bhansali

Starring: Ranveer Singh, Deepika Padukone, Shahid Kapoor, Jim Sarbh

3.5/5

Key figures in the life of the fort

Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.

Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.

Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.

Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.

Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.

Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.

Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.

Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.

Sources: Jayanti Maitra, www.adach.ae

UAE v Gibraltar

What: International friendly

When: 7pm kick off

Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)

LIVERPOOL%20TOP%20SCORERS
%3Cp%3E(Premier%20League%20only)%3Cbr%3EMohamed%20Salah%20129%3Cbr%3ERobbie%20Fowler%20128%3Cbr%3ESteven%20Gerrard%20120%3Cbr%3EMichael%20Owen%20118%3Cbr%3ESadio%20Mane%2090%3Cbr%3E%3C%2Fp%3E%0A

The Word for Woman is Wilderness
Abi Andrews, Serpent’s Tail

Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

On sale: Now

Price: From Dh590,000

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%201.8-litre%204-cyl%20turbo%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E190hp%20at%205%2C200rpm%0D%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20320Nm%20from%201%2C800-5%2C000rpm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ESeven-speed%20dual-clutch%20auto%0D%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%3C%2Fstrong%3E%206.7L%2F100km%0D%3Cbr%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh111%2C195%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENow%3C%2Fp%3E%0A

Founders: Abdulmajeed Alsukhan, Turki Bin Zarah and Abdulmohsen Albabtain.

Based: Riyadh

Offices: UAE, Vietnam and Germany

Founded: September, 2020

Number of employees: 70

Sector: FinTech, online payment solutions

Funding to date: $116m in two funding rounds  

Investors: Checkout.com, Impact46, Vision Ventures, Wealth Well, Seedra, Khwarizmi, Hala Ventures, Nama Ventures and family offices

Timeline

2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E3.6-litre%2C%20V6%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3Eeight-speed%20auto%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E285hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E353Nm%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EDh159%2C900%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3Enow%3C%2Fp%3E%0A
Updated: May 16, 2022, 10:30 AM