A vast naval vessel drifted into Port Rashid on Tuesday. The ship is a temporary fixture on the maritime landscape in Dubai and a sign of the continuing operations to keep shipping channels free from disruption.
Ensuring the seas remain open for business is the task of the Royal Fleet Auxiliary Cardigan Bay, which has been described as the Swiss Army knife of the seas owing to its versatility.
It is capable of supporting UK Royal Navy mine-sweeping operations in the Arabian Gulf.
Shipping is a high risk game, these waterways are relatively easy to disrupt
Capt Simon Booth,
Royal Navy
It is on a four-day deployment in Dubai as part of the long-standing Operation Kipion to maintain regional maritime safety, protect shipping lanes and preserve the global trade of oil.
Providing vital support
The UK's Royal Navy has four mine-sweeping vessels operating in the region.
But without the support of the 176-metre Cardigan Bay and its crew of 126 supplying food, ammunition and logistical cover, it would be far more challenging for Commander Adrian Visram, who leads the UK’s mine countermeasures force.
“This area is the crossroads of the world and is vital to maintaining the integrity of global shipping,” he said.
“We are conscious of what is happening in Ukraine, of course. While it has not directly impacted on my force out here, the UK has been training the Ukrainian navy in mine warfare operations.
“Our ability to help Ukraine is key. As we have seen, most economies rely on maritime trade.
“The UK is sea blind, but huge containers come into the country, in a similar way to the UAE, so the ability to get goods in and out is hugely important for freedom around the world."
The Strait of Hormuz and Suez Canal are key areas of concern, as are the Strait of Gibraltar, Strait of Malacca and the Bosphorus, which is vital for grain exports from Ukraine.
“Ukraine is one of the world’s bread baskets, so to not get that grain to market from the Black Sea is causing serious economic repercussions and societal failures around the world," Commander Visram said.
“The impact cannot be underestimated, it is a global problem.”
Built for months at sea
The Cardigan Bay has a large loading bay for amphibious vehicles, a 12-bed hospital, an operating theatre, extensive accommodation for more than 300 crew, a gym and several areas for recreation.
It was initially designed to carry and offload Royal Marines and their equipment – up to 400 people, as well as 150 lorries or 24 tanks, all at once.
Its landing deck is capable of receiving Chinook and V-22 Osprey helicopters, as well as the US CH 53 Sea Dragon minehunter helicopter, a potent tool in regional anti-terrorism operations.
Vast, winding corridors and steep stairwells give way to cavernous hangars and shipping decks.
It is a vessel built to fulfil the demands of months at sea.
On board, crew welfare is critical to fleet operations. May 27 marked the 10th anniversary of the last sighting of British sailor Timmy MacColl, who went missing from the warship HMS Westminster as it was docked in Port Rashid.
He has never been found and was declared dead, presumed drowned, by the Royal Navy in 2014.
Since then, crew on the Cardigan Bay subscribe to "shark watch", a protocol that requires one service member to check-in any crew that return from a night out in Dubai.
“It is something we have strict rules on,” Commander Visram said.
“To lose someone on shore outside of wartime was unthinkable. It can’t happen again.”
Non-stop presence in the Gulf
Since the start of the Iran–Iraq War in September 1980, units of the Royal Navy and the Royal Fleet Auxiliary have constantly been on patrol in the Gulf.
The naval presence in the region comprises helicopters, dock landing ships and a minehunter squadron.
Capt Simon Booth is on his final tour of duty on board the Cardigan Bay after a 41-year career in the Royal Fleet Auxiliary.
“Shipping is a high-risk game, as these waterways are relatively easy to disrupt," he said.
“Investing in merchant ships as well as war-fighting capabilities is something the UK, UAE and all our partners need to do to provide a ready supply.
“We run out of seafarers at our peril. The impact of the pandemic has been quite marked, with many leaving the service because they were treated so poorly.”
Capt Booth said strong relations between the UK and UAE were critical for regional stability in the shipping industry.
“We have 2,000 metres of space and a huge flight deck to support our allies," he said.
“It is a bit more than a floating supermarket and can help the fleet sustain operations at sea for months at a time with food, fuel and munitions.”
RACECARD
4.30pm Jebel Jais – Maiden (PA) Dh60,000 (Turf) 1,000m
5pm: Jabel Faya – Maiden (PA) Dh60,000 (T) 1,000m
5.30pm: Al Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 2,200m
6pm: The President’s Cup Prep – Conditions (PA) Dh100,000 (T) 2,200m
6.30pm: Abu Dhabi Equestrian Club – Prestige (PA) Dh125,000 (T) 1,600m
7pm: Al Ruwais – Group 3 (PA) Dh300,000 (T) 1,200m
7.30pm: Jebel Hafeet – Maiden (TB) Dh80,000 (T) 1,400m
Heavily-sugared soft drinks slip through the tax net
Some popular drinks with high levels of sugar and caffeine have slipped through the fizz drink tax loophole, as they are not carbonated or classed as an energy drink.
Arizona Iced Tea with lemon is one of those beverages, with one 240 millilitre serving offering up 23 grams of sugar - about six teaspoons.
A 680ml can of Arizona Iced Tea costs just Dh6.
Most sports drinks sold in supermarkets were found to contain, on average, five teaspoons of sugar in a 500ml bottle.
History's medical milestones
1799 - First small pox vaccine administered
1846 - First public demonstration of anaesthesia in surgery
1861 - Louis Pasteur published his germ theory which proved that bacteria caused diseases
1895 - Discovery of x-rays
1923 - Heart valve surgery performed successfully for first time
1928 - Alexander Fleming discovers penicillin
1953 - Structure of DNA discovered
1952 - First organ transplant - a kidney - takes place
1954 - Clinical trials of birth control pill
1979 - MRI, or magnetic resonance imaging, scanned used to diagnose illness and injury.
1998 - The first adult live-donor liver transplant is carried out
UAE Falcons
Carly Lewis (captain), Emily Fensome, Kelly Loy, Isabel Affley, Jessica Cronin, Jemma Eley, Jenna Guy, Kate Lewis, Megan Polley, Charlie Preston, Becki Quigley and Sophie Siffre. Deb Jones and Lucia Sdao – coach and assistant coach.
The biog
Name: Timothy Husband
Nationality: New Zealand
Education: Degree in zoology at The University of Sydney
Favourite book: Lemurs of Madagascar by Russell A Mittermeier
Favourite music: Billy Joel
Weekends and holidays: Talking about animals or visiting his farm in Australia
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%3Cp%3EDavid%20White%20might%20be%20new%20to%20the%20country%2C%20but%20he%20has%20clearly%20already%20built%20up%20an%20affinity%20with%20the%20place.%3Cbr%3E%3Cbr%3EAfter%20the%20UAE%20shocked%20Pakistan%20in%20the%20semi-final%20of%20the%20Under%2019%20Asia%20Cup%20last%20month%2C%20White%20was%20hugged%20on%20the%20field%20by%20Aayan%20Khan%2C%20the%20team%E2%80%99s%20captain.%3Cbr%3E%3Cbr%3EWhite%20suggests%20that%20was%20more%20a%20sign%20of%20Aayan%E2%80%99s%20amiability%20than%20anything%20else.%20But%20he%20believes%20the%20young%20all-rounder%2C%20who%20was%20part%20of%20the%20winning%20Gulf%20Giants%20team%20last%20year%2C%20is%20just%20the%20sort%20of%20player%20the%20country%20should%20be%20seeking%20to%20produce%20via%20the%20ILT20.%3Cbr%3E%3Cbr%3E%E2%80%9CHe%20is%20a%20delightful%20young%20man%2C%E2%80%9D%20White%20said.%20%E2%80%9CHe%20played%20in%20the%20competition%20last%20year%20at%2017%2C%20and%20look%20at%20his%20development%20from%20there%20till%20now%2C%20and%20where%20he%20is%20representing%20the%20UAE.%3Cbr%3E%3Cbr%3E%E2%80%9CHe%20was%20influential%20in%20the%20U19%20team%20which%20beat%20Pakistan.%20He%20is%20the%20perfect%20example%20of%20what%20we%20are%20all%20trying%20to%20achieve%20here.%3Cbr%3E%3Cbr%3E%E2%80%9CIt%20is%20about%20the%20development%20of%20players%20who%20are%20going%20to%20represent%20the%20UAE%20and%20go%20on%20to%20help%20make%20UAE%20a%20force%20in%20world%20cricket.%E2%80%9D%C2%A0%3C%2Fp%3E%0A
MATCH INFO
Arsenal 1 (Aubameyang 12’) Liverpool 1 (Minamino 73’)
Arsenal win 5-4 on penalties
Man of the Match: Ainsley Maitland-Niles (Arsenal)
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
Analysis
Members of Syria's Alawite minority community face threat in their heartland after one of the deadliest days in country’s recent history. Read more
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FIGHT%20CARD
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Mohammed bin Zayed Majlis
More on animal trafficking
Read more from Aya Iskandarani
At a glance
Global events: Much of the UK’s economic woes were blamed on “increased global uncertainty”, which can be interpreted as the economic impact of the Ukraine war and the uncertainty over Donald Trump’s tariffs.
Growth forecasts: Cut for 2025 from 2 per cent to 1 per cent. The OBR watchdog also estimated inflation will average 3.2 per cent this year
Welfare: Universal credit health element cut by 50 per cent and frozen for new claimants, building on cuts to the disability and incapacity bill set out earlier this month
Spending cuts: Overall day-to day-spending across government cut by £6.1bn in 2029-30
Tax evasion: Steps to crack down on tax evasion to raise “£6.5bn per year” for the public purse
Defence: New high-tech weaponry, upgrading HM Naval Base in Portsmouth
Housing: Housebuilding to reach its highest in 40 years, with planning reforms helping generate an extra £3.4bn for public finances