More than one million pupils across the Emirates embarked on a new school year on Monday.
For many children, it was a chance to reunite with friends and teachers after a long summer break.
For others, it marked a memorable first day in class in the UAE – and the start of their education journey.
Fresh faces
About 600 pupils started their first day at the Dwight School Dubai on Monday.
David Huston, the headmaster at the school, said that the new academic year was exciting because there are no Covid rules in place for the first time in years.
“For starters, this academic year is pure excitement because we haven't got Covid,” he said.
“We have all of our students on campus, and we are ready to go.
“We've had the whole week to prepare our staff, our teachers, and I think we got to about Thursday last week, and we just wanted the students in, to be honest.”
The school had a new student induction on Friday, allowing newcomers to familiarise themselves with their teachers and study material.
Salma Youssef, an Egyptian pupil in year 9, said she looked forward to a new academic year because it now felt “normal” without any Covid restrictions.
“I think it’s exciting because we have more freedom for field trips,” she said.
Pupil well-being still key
Despite elation at beginning the school year without face masks for the first time since before the pandemic, many schools are still keeping high standards when it comes to health precautions.
"Our facilities have undergone rigorous sanitisation and we will continue to adhere to the health guidelines set by GEMS Education and the local authorities, including safeguarding our students," said Fatima Martin, principal at Gems New Millennium School in Al Khail.
Preparations also extended to the refurbishment of certain areas to be enjoyed by the 2,500 pupils heading back to school for the new academic year.
"This term, our students can look forward to a great addition to our infrastructure, beginning with a completely refurbished foyer.
"We eagerly anticipate the adventures and accomplishments that the upcoming term holds and are looking forward to the smiling faces lighting up our campus once more.”
Mixed emotions for pupils
In Motor City, Syeda Eeman Hussain, a year 12 pupil from Pakistan, said she is keen to see old friends and welcome some new ones.
"I am eagerly looking forward to reuniting with old friends and getting to hear all about their summer holiday, and hopefully making the new students at my school feel welcome," said the pupil at Gems Metropole School
"The most challenging part was definitely adjusting my sleep schedule after the long summer slumber. However, the thought of getting back into the regular school routine with my friends pushed me to overcome the challenges"
Romanian pupil Stefania Paunescu said the first day back was filled with different emotions but ultimately she was delighted to see her friends again.
"I have a mix of emotions. Very happy, but a bit nervous," said the year 8 pupil studying at Gems World Academy in Abu Dhabi.
"I love the summer break, it’s the same routine, so I’m glad to be back. One of the joys of going back to school is reuniting with friends and making new friends to hang out and create new memories together."
Safety measures
School leaders and police have put action plans in place to ensure a safe return to studies on a key day in the academic calendar.
Road traffic was expected to surge as tens of thousands of parents got behind the wheel for the busy back-to-school commute.
Road safety was a major concern for authorities on Monday morning, with congested roads raising the prospect of an increased number of accidents.
A major UAE-wide initiative was launched last week that promised motorists the deduction of four black points if they signed a pledge agreeing to obey traffic laws and were not involved in a road incident on Monday.
Participating drivers are expected to avoid speeding, maintain safe distances and exercise caution while changing lanes and overtaking.
Some schools also offered flexible start times to ease traffic build-up and cut travel times.
President Sheikh Mohamed delivered a message of support to the UAE's growing school population on the eve of the new term.
“I extend my best wishes for a successful academic year to all students, teachers, and parents,” President Sheikh Mohamed said.
“Together, you continue to ensure that educational excellence is an investment in our nation's future and a foundation for developing lifelong learners in and out of school.”
Killing of Qassem Suleimani
The drill
Recharge as needed, says Mat Dryden: “We try to make it a rule that every two to three months, even if it’s for four days, we get away, get some time together, recharge, refresh.” The couple take an hour a day to check into their businesses and that’s it.
Stick to the schedule, says Mike Addo: “We have an entire wall known as ‘The Lab,’ covered with colour-coded Post-it notes dedicated to our joint weekly planner, content board, marketing strategy, trends, ideas and upcoming meetings.”
Be a team, suggests Addo: “When training together, you have to trust in each other’s abilities. Otherwise working out together very quickly becomes one person training the other.”
Pull your weight, says Thuymi Do: “To do what we do, there definitely can be no lazy member of the team.”
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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Power: 181bhp
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Director: Laxman Utekar
Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna
Rating: 1/5
Infiniti QX80 specs
Engine: twin-turbocharged 3.5-liter V6
Power: 450hp
Torque: 700Nm
Price: From Dh450,000, Autograph model from Dh510,000
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FIGHT CARD
1. Featherweight 66kg
Ben Lucas (AUS) v Ibrahim Kendil (EGY)
2. Lightweight 70kg
Mohammed Kareem Aljnan (SYR) v Alphonse Besala (CMR)
3. Welterweight 77kg
Marcos Costa (BRA) v Abdelhakim Wahid (MAR)
4. Lightweight 70kg
Omar Ramadan (EGY) v Abdimitalipov Atabek (KGZ)
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Ahmed Al Darmaki (UAE) v Kagimu Kigga (UGA)
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Ibrahim El Sawi (EGY) v Iuri Fraga (BRA)
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Yousef Al Husani (UAE) v Mohamed Allam (EGY)
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Mostafa Radi (PAL) v Abdipatta Abdizhali (KGZ)
9. Featherweight 66kg
Jaures Dea (CMR) v Andre Pinheiro (BRA)
10. Catchweight 90kg
Tarek Suleiman (SYR) v Juscelino Ferreira (BRA)
Pad Man
Dir: R Balki
Starring: Akshay Kumar, Sonam Kapoor, Radhika Apte
Three-and-a-half stars
The UN General Assembly President in quotes:
YEMEN: “The developments we have seen are promising. We really hope that the parties are going to respect the agreed ceasefire. I think that the sense of really having the political will to have a peace process is vital. There is a little bit of hope and the role that the UN has played is very important.”
PALESTINE: “There is no easy fix. We need to find the political will and comply with the resolutions that we have agreed upon.”
OMAN: “It is a very important country in our system. They have a very important role to play in terms of the balance and peace process of that particular part of the world, in that their position is neutral. That is why it is very important to have a dialogue with the Omani authorities.”
REFORM OF THE SECURITY COUNCIL: “This is complicated and it requires time. It is dependent on the effort that members want to put into the process. It is a process that has been going on for 25 years. That process is slow but the issue is huge. I really hope we will see some progress during my tenure.”
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New UK refugee system
- A new “core protection” for refugees moving from permanent to a more basic, temporary protection
- Shortened leave to remain - refugees will receive 30 months instead of five years
- A longer path to settlement with no indefinite settled status until a refugee has spent 20 years in Britain
- To encourage refugees to integrate the government will encourage them to out of the core protection route wherever possible.
- Under core protection there will be no automatic right to family reunion
- Refugees will have a reduced right to public funds
COMPANY PROFILE
Company name: BorrowMe (BorrowMe.com)
Date started: August 2021
Founder: Nour Sabri
Based: Dubai, UAE
Sector: E-commerce / Marketplace
Size: Two employees
Funding stage: Seed investment
Initial investment: $200,000
Investors: Amr Manaa (director, PwC Middle East)
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Killing of Qassem Suleimani
