A woman who returned to the UAE after being stuck abroad for three months has urged others still in that position not lose faith.
Linda Middleton-Jennings, 35, said she experienced some “very difficult days” and had all but lost hope when her approval came through last Thursday.
She left Aberdeenshire, where she had been since March, on the first available flight to London and finally arrived back in Dubai in the early hours of Sunday.
In total, she applied to return seven times and received repeated rejections.
“Last Thursday, I had just been saying how hopeless it seemed and then received the two approval emails (for herself and son) and 12 hours later we were on our way home,” she said.
Ms Middleton-Jennings, who is from Scotland and has lived in Dubai for eight years, was one of thousands of people who became stuck outside the country in March.
Faced with climbing Covid-19 cases in the country, and the risk of importing thousands more, the UAE took the unprecedented step of closing its borders to stem the spread of the virus.
Last week, the UAE launched an initiative to bring back the 200,000 residents stuck abroad. To obtain approval to return to the Emirates, valid residence visa holders must apply via the website smartservices.ica.gov.ae. Applicants can book their flight tickets after receiving approval from authorities.
Ms Middleton-Jennings had travelled back with her son, Lochlan, who will be nine months on June 12, to attend her uncle’s funeral. She was supposed to be there less than a week.
“I applied five times with the ICA system, twice with the ministry system,” said the business support manager, who works for an international law firm. She was still on maternity leave when she left for her trip.
“We emailed every government entity address we could find. Steve, my husband, drive to ICA and MoFAIC head offices in Abu Dhabi and was turned away from both.
“We called the helpline almost daily. I don’t want to patronise anyone still waiting but I think you can only keep applying.”
She was on all of the groups for residents stuck abroad, so returning was as she expected.
“At the gate I only saw around 10 other passengers. A man tried to board and was refused, he said he was transiting through Dubai but had booked on his phone and didn’t have a boarding pass.
“He was told he didn’t have clearance to travel and his bags had to be offloaded,” she said.
Once on board, she was handed a hygiene kit with two sets of gloves, two masks and lots of steriliser gel and wipes, as is standard on Emirates.
The crew, who were wearing full personal protection equipment, were very helpful with her son, who was not required to wear a mask, she said.
“I was worried the cabin crew wouldn’t be able to help with Lochlan while I folded the pushchair and so on, but they were just as helpful as normal, more so actually as they have so few passengers.”
After they landed, they were met by a team of eight ground crew staff, who were also wearing PPE. They asked whether she wanted to stay in a hotel or quarantine at home. She chose home, and was given a set of forms, including a medical questionnaire, home quarantine declaration and some information on the Al Hosn tracking app that she was asked to download.
An airport staff worker helped her with her suitcases and explained that she would have to speak to members of the police's criminal investigation department before she could go any further.
“When the first guy became available he asked if we were home quarantining, asked if Lochlan’s dad would be there. I said yes to both. He told me the app would track me and we must not leave our villa for 14 days or we would be fined Dh50,000.
“I said we wouldn’t. I asked what would happen if Lochlan needed medical help and he said I could go out for that purpose. He was very nice. The whole experience upon landing was very efficient. He asked if I wanted a car to take me home and said it would be free. I said Steve was collecting us.”
She was helped with her bags and taken to where her husband was waiting for them.
“It was so emotional seeing him. We left the airport around 1am and were in our villa by 1.30am. It’s amazing but surreal to be home exactly 12 weeks to the day since we left for what should have been less than a week.
“Lochlan was wearing the same tracksuit but two sizes bigger.”
MOUNTAINHEAD REVIEW
Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
Rating: 3.5/5
Sun jukebox
Rufus Thomas, Bear Cat (The Answer to Hound Dog) (1953)
This rip-off of Leiber/Stoller’s early rock stomper brought a lawsuit against Phillips and necessitated Presley’s premature sale to RCA.
Elvis Presley, Mystery Train (1955)
The B-side of Presley’s final single for Sun bops with a drummer-less groove.
Johnny Cash and the Tennessee Two, Folsom Prison Blues (1955)
Originally recorded for Sun, Cash’s signature tune was performed for inmates of the titular prison 13 years later.
Carl Perkins, Blue Suede Shoes (1956)
Within a month of Sun’s February release Elvis had his version out on RCA.
Roy Orbison, Ooby Dooby (1956)
An essential piece of irreverent juvenilia from Orbison.
Jerry Lee Lewis, Great Balls of Fire (1957)
Lee’s trademark anthem is one of the era’s best-remembered – and best-selling – songs.
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
Groom and Two Brides
Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
Tips for taking the metro
- set out well ahead of time
- make sure you have at least Dh15 on you Nol card, as there could be big queues for top-up machines
- enter the right cabin. The train may be too busy to move between carriages once you're on
- don't carry too much luggage and tuck it under a seat to make room for fellow passengers
Learn more about Qasr Al Hosn
In 2013, The National's History Project went beyond the walls to see what life was like living in Abu Dhabi's fabled fort:
ICC men's cricketer of the year
2004 - Rahul Dravid (IND) ; 2005 - Jacques Kallis (SA) and Andrew Flintoff (ENG); 2006 - Ricky Ponting (AUS); 2007 - Ricky Ponting; 2008 - Shivnarine Chanderpaul (WI); 2009 - Mitchell Johnson (AUS); 2010 - Sachin Tendulkar (IND); 2011 - Jonathan Trott (ENG); 2012 - Kumar Sangakkara (SL); 2013 - Michael Clarke (AUS); 2014 - Mitchell Johnson; 2015 - Steve Smith (AUS); 2016 - Ravichandran Ashwin (IND); 2017 - Virat Kohli (IND); 2018 - Virat Kohli; 2019 - Ben Stokes (ENG); 2021 - Shaheen Afridi
Anghami
Started: December 2011
Co-founders: Elie Habib, Eddy Maroun
Based: Beirut and Dubai
Sector: Entertainment
Size: 85 employees
Stage: Series C
Investors: MEVP, du, Mobily, MBC, Samena Capital
Need to know
Unlike other mobile wallets and payment apps, a unique feature of eWallet is that there is no need to have a bank account, credit or debit card to do digital payments.
Customers only need a valid Emirates ID and a working UAE mobile number to register for eWallet account.
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%3Cp%3E%3Cstrong%3EDirectors%3A%20%3C%2Fstrong%3EVarious%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Nicola%20Coughlan%2C%20Luke%20Newton%2C%20Jonathan%20Bailey%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E3%2F5%3C%2Fp%3E%0A
Sonchiriya
Director: Abhishek Chaubey
Producer: RSVP Movies, Azure Entertainment
Cast: Sushant Singh Rajput, Manoj Bajpayee, Ashutosh Rana, Bhumi Pednekar, Ranvir Shorey
Rating: 3/5
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059
Tightening the screw on rogue recruiters
The UAE overhauled the procedure to recruit housemaids and domestic workers with a law in 2017 to protect low-income labour from being exploited.
Only recruitment companies authorised by the government are permitted as part of Tadbeer, a network of labour ministry-regulated centres.
A contract must be drawn up for domestic workers, the wages and job offer clearly stating the nature of work.
The contract stating the wages, work entailed and accommodation must be sent to the employee in their home country before they depart for the UAE.
The contract will be signed by the employer and employee when the domestic worker arrives in the UAE.
Only recruitment agencies registered with the ministry can undertake recruitment and employment applications for domestic workers.
Penalties for illegal recruitment in the UAE include fines of up to Dh100,000 and imprisonment
But agents not authorised by the government sidestep the law by illegally getting women into the country on visit visas.
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Specs – Taycan 4S
Engine: Electric
Transmission: 2-speed auto
Power: 571bhp
Torque: 650Nm
Price: Dh431,800
Specs – Panamera
Engine: 3-litre V6 with 100kW electric motor
Transmission: 2-speed auto
Power: 455bhp
Torque: 700Nm
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