• Parents see off their children off to classes for the first time since March in August 2020. Chris Whiteoak / The National
    Parents see off their children off to classes for the first time since March in August 2020. Chris Whiteoak / The National
  • Naividh Pillai, aged 3, looks a little bewildered as he arrives for his first day at Gems Wellington Academy with sister Alaikha and parents Meera and Deepesh. Antonie Robertson / The National
    Naividh Pillai, aged 3, looks a little bewildered as he arrives for his first day at Gems Wellington Academy with sister Alaikha and parents Meera and Deepesh. Antonie Robertson / The National
  • Gems Wellington Academy in Al Khail opens for the start of the school year. Antonie Robertson/The National
    Gems Wellington Academy in Al Khail opens for the start of the school year. Antonie Robertson/The National
  • Gems Wellington Academy in Al Khail opens for the start of the school year. Thermal monitors at the entrance scan people for signs of fever or high temperature. Antonie Robertson/The National
    Gems Wellington Academy in Al Khail opens for the start of the school year. Thermal monitors at the entrance scan people for signs of fever or high temperature. Antonie Robertson/The National
  • Gems Wellington Academy in Al Khail opens for the start of the school year. Antonie Robertson / The National
    Gems Wellington Academy in Al Khail opens for the start of the school year. Antonie Robertson / The National
  • A pupil wearing a colourful face shield arrives at Horizon International School in Dubai on Sunday. Chris Whiteoak / The National
    A pupil wearing a colourful face shield arrives at Horizon International School in Dubai on Sunday. Chris Whiteoak / The National
  • A mother helps her son sanitise his hands as he arrives at Horizon school. Chris Whiteoak / The National
    A mother helps her son sanitise his hands as he arrives at Horizon school. Chris Whiteoak / The National
  • Children arrive for school at Horizon International School in Dubai. Chris Whiteoak / The National
    Children arrive for school at Horizon International School in Dubai. Chris Whiteoak / The National
  • Children arrive for school at Horizon International School in Dubai. Chris Whiteoak / The National
    Children arrive for school at Horizon International School in Dubai. Chris Whiteoak / The National
  • A pupil gets her temperature checked at the entrance of Al Mizhar American Academy. Shruti Jain for The National
    A pupil gets her temperature checked at the entrance of Al Mizhar American Academy. Shruti Jain for The National
  • Pupils return to Al Mizhar American Academy in Dubai. Shruti Jain for The National
    Pupils return to Al Mizhar American Academy in Dubai. Shruti Jain for The National
  • A staff member assists a pupil as Al Mizhar American Academy. Shruti Jain for The National
    A staff member assists a pupil as Al Mizhar American Academy. Shruti Jain for The National
  • Tarryn Patel, a homeroom teacher from South Africa, attends to her grade 1 pupil at Al Mizhar American Academy. Shruti Jain for The National
    Tarryn Patel, a homeroom teacher from South Africa, attends to her grade 1 pupil at Al Mizhar American Academy. Shruti Jain for The National
  • Pupils are spaced apart at the cafetaria at Al Mizhar American Academy. Shruti Jain for The National
    Pupils are spaced apart at the cafetaria at Al Mizhar American Academy. Shruti Jain for The National

Back to school: Why some parents chose not to send their children to class


  • English
  • Arabic

Schools opened their doors to pupils for the first time in six months on Sunday and while some parents were excited for their children to return to classrooms, others have chosen to continue distance learning for the first term.

Safety measures including smaller classes, mandatory face masks, physical distancing and staggered attendance are in place but authorities gave parents the choice of continuing e-learning until December.

Christina Rodrigues said her three children, aged between 5 and 13, would study from home for the first term to protect them and her husband, who is immunocompromised.

“Kids have been sheltered since March and to expose them suddenly is my concern.”

I honestly couldn't guarantee that my daughter would not pick up a piece of Play-Doh if she found it on the floor in the classroom

Her husband has been allowed to work from home and Ms Rodrigues does not want to “risk” the safety of her family and others by taking her children back to school.

She said it would also be difficult for schools to ensure children were maintaining adequate hygiene throughout the day.

“As a mum I need to be looking after them and I can completely understand how difficult it would be for a teacher with so many kids.

“I’m hoping to just sail through flu season and send the kids back in January,” she said.

Amna Mustafa, an Indian resident of Abu Dhabi, said she would rather her sons, Ali, 11, and Rayaan, 9, work from home as one of them has asthma, making him at greater risk of complications should he contract the virus.

“When things are better I can think of sending my sons to school.

"But I am reluctant to send them while they still have to wear masks.”

She said she would be comfortable sending her children back when daily cases decreased to the point that schools would relax some of the safety measures.

Children at her son’s school have been told they must wear gloves while eating.

Ms Mustafa said she would also feel more comfortable if all pupils were tested before reopening, rather than only those 12 and older.

Amal Al Muheiri, whose three children in KG1 and Grade 3 and Grade 6, will also be remote learning this term.

“I chose distance learning because I was concerned about the second wave of the coronavirus,” she said.

The government employee said she was particularly concerned about her youngest daughter adhering to safety measures.

“I honestly couldn't guarantee that my daughter would not pick up a piece of Play-Doh if she found it on the floor in the classroom.

“Distance learning is safer for the moment,” she said.

RESULTS

Catchweight 82kg
Piotr Kuberski (POL) beat Ahmed Saeb (IRQ) by decision.

Women’s bantamweight
Corinne Laframboise (CAN) beat Cornelia Holm (SWE) by unanimous decision.

Welterweight
Omar Hussein (PAL) beat Vitalii Stoian (UKR) by unanimous decision.

Welterweight
Josh Togo (LEB) beat Ali Dyusenov (UZB) by unanimous decision.

Flyweight
Isaac Pimentel (BRA) beat Delfin Nawen (PHI) TKO round-3.

Catchweight 80kg​​​​​​​
Seb Eubank (GBR) beat Emad Hanbali (SYR) KO round 1.

Lightweight
Mohammad Yahya (UAE) beat Ramadan Noaman (EGY) TKO round 2.

Lightweight
Alan Omer (GER) beat Reydon Romero (PHI) submission 1.

Welterweight
Juho Valamaa (FIN) beat Ahmed Labban (LEB) by unanimous decision.

Featherweight
Elias Boudegzdame (ALG) beat Austin Arnett (USA) by unanimous decision.

Super heavyweight
Maciej Sosnowski (POL) beat Ibrahim El Sawi (EGY) by submission round 1.

Western Region Asia Cup T20 Qualifier

Sun Feb 23 – Thu Feb 27, Al Amerat, Oman

The two finalists advance to the Asia qualifier in Malaysia in August

 

Group A

Bahrain, Maldives, Oman, Qatar

Group B

UAE, Iran, Kuwait, Saudi Arabia

 

UAE group fixtures

Sunday Feb 23, 9.30am, v Iran

Monday Feb 25, 1pm, v Kuwait

Tuesday Feb 26, 9.30am, v Saudi

 

UAE squad

Ahmed Raza, Rohan Mustafa, Alishan Sharafu, Ansh Tandon, Vriitya Aravind, Junaid Siddique, Waheed Ahmed, Karthik Meiyappan, Basil Hameed, Mohammed Usman, Mohammed Ayaz, Zahoor Khan, Chirag Suri, Sultan Ahmed

Contracted list

Ashton Agar, Alex Carey, Pat Cummins, Aaron Finch, Peter Handscomb, Josh Hazlewood, Travis Head, Usman Khawaja, Nathan Lyon, Glenn Maxwell, Shaun Marsh, Mitchell Marsh, Tim Paine, Matt Renshaw, Jhye Richardson, Kane Richardson, Billy Stanlake, Mitchell Starc, Marcus Stoinis, Andrew Tye.

Crazy Rich Asians

Director: Jon M Chu

Starring: Constance Wu, Henry Golding, Michelle Yeon, Gemma Chan

Four stars

Call of Duty: Black Ops 6

Developer: Treyarch, Raven Software
Publisher:  Activision
Console: PlayStation 4 & 5, Windows, Xbox One & Series X/S
Rating: 3.5/5

Mountain%20Boy
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Super Bowl LIII schedule

What Super Bowl LIII

Who is playing New England Patriots v Los Angeles Rams

Where Mercedes-Benz Stadium in Atlanta, United States

When Sunday (start time is 3.30am on Monday UAE time)

 

The five new places of worship

Church of South Indian Parish

St Andrew's Church Mussaffah branch

St Andrew's Church Al Ain branch

St John's Baptist Church, Ruwais

Church of the Virgin Mary and St Paul the Apostle, Ruwais

 

Ms Yang's top tips for parents new to the UAE
  1. Join parent networks
  2. Look beyond school fees
  3. Keep an open mind
MATCH INFO

Uefa Champions League quarter-final (first-leg score):

Juventus (1) v Ajax (1), Tuesday, 11pm UAE

Match will be shown on BeIN Sports

Also on December 7 to 9, the third edition of the Gulf Car Festival (www.gulfcarfestival.com) will take over Dubai Festival City Mall, a new venue for the event. Last year's festival brought together about 900 cars worth more than Dh300 million from across the Emirates and wider Gulf region – and that first figure is set to swell by several hundred this time around, with between 1,000 and 1,200 cars expected. The first day is themed around American muscle; the second centres on supercars, exotics, European cars and classics; and the final day will major in JDM (Japanese domestic market) cars, tuned vehicles and trucks. Individuals and car clubs can register their vehicles, although the festival isn’t all static displays, with stunt drifting, a rev battle, car pulls and a burnout competition.

As it stands in Pool A

1. Japan - Played 3, Won 3, Points 14

2. Ireland - Played 3, Won 2, Lost 1, Points 11

3. Scotland - Played 2, Won 1, Lost 1, Points 5

Remaining fixtures

Scotland v Russia – Wednesday, 11.15am

Ireland v Samoa – Saturday, 2.45pm

Japan v Scotland – Sunday, 2.45pm

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

'Champions'

Director: Manuel Calvo
Stars: Yassir Al Saggaf and Fatima Al Banawi
Rating: 2/5
 

Gertrude Bell's life in focus

A feature film

At one point, two feature films were in the works, but only German director Werner Herzog’s project starring Nicole Kidman would be made. While there were high hopes he would do a worthy job of directing the biopic, when Queen of the Desert arrived in 2015 it was a disappointment. Critics panned the film, in which Herzog largely glossed over Bell’s political work in favour of her ill-fated romances.

A documentary

A project that did do justice to Bell arrived the next year: Sabine Krayenbuhl and Zeva Oelbaum’s Letters from Baghdad: The Extraordinary Life and Times of Gertrude Bell. Drawing on more than 1,000 pieces of archival footage, 1,700 documents and 1,600 letters, the filmmakers painstakingly pieced together a compelling narrative that managed to convey both the depth of Bell’s experience and her tortured love life.

Books, letters and archives

Two biographies have been written about Bell, and both are worth reading: Georgina Howell’s 2006 book Queen of the Desert and Janet Wallach’s 1996 effort Desert Queen. Bell published several books documenting her travels and there are also several volumes of her letters, although they are hard to find in print. Original documents are housed at the Gertrude Bell Archive at the University of Newcastle, which has an online catalogue.
 

The%20Roundup
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Company%20profile
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Summer special
Hidden killer

Sepsis arises when the body tries to fight an infection but damages its own tissue and organs in the process.

The World Health Organisation estimates it affects about 30 million people each year and that about six million die.

Of those about three million are newborns and 1.2 are young children.

Patients with septic shock must often have limbs amputated if clots in their limbs prevent blood flow, causing the limbs to die.

Campaigners say the condition is often diagnosed far too late by medical professionals and that many patients wait too long to seek treatment, confusing the symptoms with flu. 

If you go

The flights

The closest international airport for those travelling from the UAE is Denver, Colorado. British Airways (www.ba.com) flies from the UAE via London from Dh3,700 return, including taxes. From there, transfers can be arranged to the ranch or it’s a seven-hour drive. Alternatively, take an internal flight to the counties of Cody, Casper, or Billings

The stay

Red Reflet offers a series of packages, with prices varying depending on season. All meals and activities are included, with prices starting from US$2,218 (Dh7,150) per person for a minimum stay of three nights, including taxes. For more information, visit red-reflet-ranch.net.