From skipping robots to the biggest ball of human hair and the record for eating the hottest chillies, Guinness World Records are getting weirder every year.
To add to the list this year is Dubai-based endurance swimmer Shehab Allam, who has broken the record for the longest swim while wearing handcuffs.
When Mr Allam, 31, jumped into the water off the Pointe on Palm Jumeirah on Saturday, he was attempting to beat the target set by American Ben Katzman, who broke the record in February after swimming 8.6 kilometres in just under four hours in a Virginia swimming pool. He swam back and forth along a 164-metre marked-out route completing the same lap about 70 times to get to 11km.
A far cry from a swimming pool, Mr Allam’s effort took place in the open waters of the Arabian Gulf, and to beat the record he had to wear handcuffs for the entire challenge. He was also not allowed to touch the support boat at any point.
'Just kept on swimming'
“The distance of the laps changed with the tide so there was an independent monitor to keep track of exactly how far I had to swim,” said Mr Allam, a swimming instructor from Egypt, who also teaches people to free-dive.
“At 50 laps I realised I had gone past the record, so kept going.
“I hit the 10km mark and then felt good so kept on swimming until I had done 70 laps — so it was more than 11km in the end.
“It feels amazing to be a Guinness Record holder, this is my biggest achievement — and was a longer swim than the Dubai Canal.”
Mr Allam is no stranger to the record books, as he became the first person to swim the length of the 25km Dubai Canal in 2020.
He said the experience served him well in providing the mental strength required to swim for hours wearing handcuffs, and only being able to use only his legs for propulsion.
The attempt has been approved by Nakheel, the main developer of The Palm, and Dubai Sports Council.
The handcuffs are metal and he has worn the same pair throughout his training.
As impressive as Mr Allam's record may be, the aptly-named Dolphin Ratheesh from Kerala, India holds the record for the farthest swim wearing handcuffs and leg irons, racking up 10kms in Karunagappally, Kerala, on November 18, 2020.
Funny looks
Mr Allam, who lives in Jumeirah Village Circle, said his training swims have attracted some concerned onlookers.
“Every time I get the chance to go to the beach I take my kit, change and jump in the sea for two hours at a time,” he said.
“When I’m wearing the handcuffs I get some strange looks. I try to make sure I swim where it is quiet ― on the limit line of the beaches, but I do get a few stares.
“Guinness has unusual records, so to set a new target it is always something a bit out there.
“I want to push myself to the limits, and see how far I can go to challenge myself every time I set a new goal.
“I could not have done this without my team, I now want to look at breaking the record in handcuffs and leg irons.
“Being In the record books makes me feel like a superhero, and I want to stay there.”
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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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Dubai launched the pilot phase of its real estate tokenisation project last month.
The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.
Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.
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