Pulkit Chopra, 11, plays the piano at home. He has cerebral palsy but has just graduated Grade 5 at the Gems Millenium School. Millennium
Pulkit Chopra, 11, plays the piano at home. He has cerebral palsy but has just graduated Grade 5 at the Gems Millenium School. Millennium
Pulkit Chopra, 11, plays the piano at home. He has cerebral palsy but has just graduated Grade 5 at the Gems Millenium School. Millennium
Pulkit Chopra, 11, plays the piano at home. He has cerebral palsy but has just graduated Grade 5 at the Gems Millenium School. Millennium

Cerebral palsy child shows how to achieve


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DUBAI // When Meeta Chopra found out yesterday that her son Pulkit was ready for Grade 5, she was overwhelmed.

“I am so excited … he is so excited,” said Mrs Chopra of Pulkit, 11, who has cerebral palsy and attends the Gems Millennium School in Dubai.

“The school accepted him right from the start and he has just blossomed. His teachers have always gone out of the way to help him adjust and provide the extra classes he needed to move forward.”

Mrs Chopra’s son attends one of a handful of Indian schools in Dubai that cater to children with special education needs.

The lack of equipped schools was criticised in a report by the Dubai Schools Inspection Bureau yesterday, and Mrs Chopra agreed with their findings.

“I have been to other schools and the reaction I would get from the teachers was, ‘why are you even looking to school him?’” she said.

But she said that when she approached Millennium, it was a different story.

“We were immediately accepted and work closely with the special-needs department and specialist to ensure he learns well,” said Mrs Chopra, who is also Pulkit’s shadow assistant in class.

Pulkit attended the Rashid Paediatric Centre until he was six and deemed ready for mainstream inclusion. He was enrolled at Millennium for KG2 and has made good progress ever since.

“He is like any other child when it comes to wants and needs,” Mrs Chopra said. “He wants a PlayStation and takes part in sports and drama as well.”

What she appreciates most at the school is the cooperation from the other parents.

“Once I had a parent come up to me and ask if my Pulkit was in his son’s class because if not, then he would request the teacher to shift him,” Mrs Chopra said.

“That was really heart-warming for me.”

The DSIB report rated Millennium as one of the schools providing a good provision for children with special needs.

Mrs Chopra said the school had allowed her son to be like his peers.

“He is so excited that he is now in a higher grade,” she said. “He does not feel like he lacks anything because of all the opportunities that have been given to him.”

aahmed@thenational.ae

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The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

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

Trump v Khan

2016: Feud begins after Khan criticised Trump’s proposed Muslim travel ban to US

2017: Trump criticises Khan’s ‘no reason to be alarmed’ response to London Bridge terror attacks

2019: Trump calls Khan a “stone cold loser” before first state visit

2019: Trump tweets about “Khan’s Londonistan”, calling him “a national disgrace”

2022:  Khan’s office attributes rise in Islamophobic abuse against the major to hostility stoked during Trump’s presidency

July 2025 During a golfing trip to Scotland, Trump calls Khan “a nasty person”

Sept 2025 Trump blames Khan for London’s “stabbings and the dirt and the filth”.

Dec 2025 Trump suggests migrants got Khan elected, calls him a “horrible, vicious, disgusting mayor”

Mia Man’s tips for fermentation

- Start with a simple recipe such as yogurt or sauerkraut

- Keep your hands and kitchen tools clean. Sanitize knives, cutting boards, tongs and storage jars with boiling water before you start.

- Mold is bad: the colour pink is a sign of mold. If yogurt turns pink as it ferments, you need to discard it and start again. For kraut, if you remove the top leaves and see any sign of mold, you should discard the batch.

- Always use clean, closed, airtight lids and containers such as mason jars when fermenting yogurt and kraut. Keep the lid closed to prevent insects and contaminants from getting in.

 

Quick pearls of wisdom

Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”

Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.” 

LIVING IN...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

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'Operation Mincemeat' 

Director: John Madden 

 

Cast: Colin Firth, Matthew Macfayden, Kelly Macdonald and Penelope Wilton

 

Rating: 4/5