ABU DHABI // Following an increase in cruelty cases against cats in the capital, a volunteer-led education programme is looking to change the situation by giving children lessons in their care.
Volunteers at Animal Welfare Abu Dhabi (Awad) have witnessed a rise in abuse and want to educate younger people to avoid further cases in future.
Welfare groups in Dubai and Abu Dhabi have reported cats being shot or maimed in recent months. Sickeningly, some incidents have been filmed and posted on social media.
Al Rabeeh school in the capital was the first to benefit from the lessons given by Awad’s Dr Susan Aylott. Children have also been visiting a nearby feeding station, helping a colony of 15 stray cats.
Dr Aylott has established several cat-feeding stations and works with the municipality on its sterilisation programme.
“In light of what has been happening recently, with alarming animal abuse cases, it has been heartening to receive a positive response to this project. To have the school on board will hopefully lead the way for others to follow,” she said. “We show the children these stations are important so the cats become part of a stable, healthy colony.”
Teachers and pupils were given an age-related education pack from the International Foundation for Animal Welfare, with teacher notes and a hour-long work programme on animal welfare.
Briton Dr Aylott gave lessons through an Arabic translator.
“The programme is available in English and Arabic, so easily transferable to other schools.”
Phil Yates, Al Rabeeh assistant vice principal, said the school’s 850 pupils would benefit from the lessons and have enjoyed interacting with the colony.
“We’ve always had a large number of strays around the premises of our school and noticed our children’s perceptions of cats weren’t as positive as we would have hoped,” he said.
“Our student council and house captains have enjoyed maintaining the feeding station so far, and learning how to care for cats, respect animals and their environment.
“We hope the children share their positive experiences and what they’ve learnt with their family members and continue to promote animal welfare.”
Schools wanting to adopt an animal welfare programme can contact Dr Aylott at animalwelfareAD@aol.com.
nwebster@thenational.ae
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
