• Sheikh Zayed greeting his son Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces, Sheikh Mohamed bin Zayed on his graduation from Sandhurst militray academy in 1979. Alittihad
    Sheikh Zayed greeting his son Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces, Sheikh Mohamed bin Zayed on his graduation from Sandhurst militray academy in 1979. Alittihad
  • Royal Marine Cadets outside Sandhurst in 1878. Getty Images
    Royal Marine Cadets outside Sandhurst in 1878. Getty Images
  • Royal Military College Sandhurst in 1881. Getty Images
    Royal Military College Sandhurst in 1881. Getty Images
  • Cadets outside Sandhurst in 1881. Getty Images
    Cadets outside Sandhurst in 1881. Getty Images
  • Winston Churchill, on the left, as a Sandhurst cadet in 1894. Getty Images
    Winston Churchill, on the left, as a Sandhurst cadet in 1894. Getty Images
  • Sandhurst cadets during a visit of King George V in 1913. Getty Images)
    Sandhurst cadets during a visit of King George V in 1913. Getty Images)
  • Cadets during physical exercises at Sandhurst College in 1925. Getty Images
    Cadets during physical exercises at Sandhurst College in 1925. Getty Images
  • Army Cadets marching out of the gymnasium and preparing for Bayonet Fencing Drill at Sandhurst College in 1938. Getty Images
    Army Cadets marching out of the gymnasium and preparing for Bayonet Fencing Drill at Sandhurst College in 1938. Getty Images
  • Princess Elizabeth inspecting the Guard of Honor at the Royal Military College, Sandhurst, 1949. Getty Images
    Princess Elizabeth inspecting the Guard of Honor at the Royal Military College, Sandhurst, 1949. Getty Images
  • British Prime Minister Margaret Thatcher inspecting the Sovereign's Parade at Sandhurst in 1980. Getty Images
    British Prime Minister Margaret Thatcher inspecting the Sovereign's Parade at Sandhurst in 1980. Getty Images
  • 403692 02: Major Richard Winstanley, the Academy Adjutant, rides his horse during a rehearsal for the 138th Sovereigns Parade in 2002. Getty Images
    403692 02: Major Richard Winstanley, the Academy Adjutant, rides his horse during a rehearsal for the 138th Sovereigns Parade in 2002. Getty Images
  • British Prime Minister Tony Blair inspects Officer cadets after they completed their training at Sandhurst in 2003. Getty Images)
    British Prime Minister Tony Blair inspects Officer cadets after they completed their training at Sandhurst in 2003. Getty Images)
  • Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, attends his son's Passing Out Parade at Sandhurst in 2006. Getty Images
    Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, attends his son's Passing Out Parade at Sandhurst in 2006. Getty Images
  • Prince Harry is met by Commandant Major General Andrew Ritchie at Sandhurst Royal Military Academy. Prince Harry then began his officer training, in 2005. Getty Images
    Prince Harry is met by Commandant Major General Andrew Ritchie at Sandhurst Royal Military Academy. Prince Harry then began his officer training, in 2005. Getty Images
  • Prince Harry takes part in the Trooping Of New Colours alongside his fellow officer cadets at the Royal Military Academy, Sandhurst in 2005. Getty Images
    Prince Harry takes part in the Trooping Of New Colours alongside his fellow officer cadets at the Royal Military Academy, Sandhurst in 2005. Getty Images
  • Prince Harry in action during his training at Sandhurst Military Academy in 2006. Getty Images
    Prince Harry in action during his training at Sandhurst Military Academy in 2006. Getty Images
  • Prince Charles, Prince William, Prince Harry, Prince Philip, Duke of Edinburgh, Queen Elizabeth II and Camilla, Duchess of Cornwall pose together after the passing-out Sovereign's Parade at Sandhurst in 2006. Getty Images
    Prince Charles, Prince William, Prince Harry, Prince Philip, Duke of Edinburgh, Queen Elizabeth II and Camilla, Duchess of Cornwall pose together after the passing-out Sovereign's Parade at Sandhurst in 2006. Getty Images
  • Prince Charles, Prince William and Prince Harry salute Queen Elizabeth II as she leaves the passing-out Sovereign's Parade at Sandhurst in 2006. Getty Images
    Prince Charles, Prince William and Prince Harry salute Queen Elizabeth II as she leaves the passing-out Sovereign's Parade at Sandhurst in 2006. Getty Images
  • Officer cadets from the Royal Military Academy Sandhurst change their clothes as they take a break before beginning a command task at a checkpoint as they take part in Exercise Long Reach in the Brecon Beacons in 2013. Getty Images
    Officer cadets from the Royal Military Academy Sandhurst change their clothes as they take a break before beginning a command task at a checkpoint as they take part in Exercise Long Reach in the Brecon Beacons in 2013. Getty Images
  • An officer cadet from the Royal Military Academy Sandhurst crosses a river during a command task in the Brecon Beacons in 2013. Getty Images
    An officer cadet from the Royal Military Academy Sandhurst crosses a river during a command task in the Brecon Beacons in 2013. Getty Images
  • Graduating Sandhurst cadets march into the academy following the conclusion of the sovereigns parade at Sandhurst in 2015. Getty Images
    Graduating Sandhurst cadets march into the academy following the conclusion of the sovereigns parade at Sandhurst in 2015. Getty Images
  • Prince Harry inspects the graduating officer cadets at Sandhurst in 2017. Getty Images
    Prince Harry inspects the graduating officer cadets at Sandhurst in 2017. Getty Images

Sandhurst: the military academy in the UK that trains Arab royals


Kelly Clarke
  • English
  • Arabic

For decades, foreign royals, particularly those from the Middle East, have learnt to be military leaders at Britain's Royal Military Academy Sandhurst.

Established in 1812, the academy runs a gruelling 44-week course - broken down into three 14-week terms - that tests the physical and mental strength of its young cadets.

During training, all officer cadets learn to live by the academy’s motto: ‘serve to lead’.

Term one focuses on basic military skills, fitness and decision making. Term two hones in on the development of leadership skills where cadets select their future corps or regiment. And in term three, cadets embark on training exercises in the UK and overseas.

Predominantly serving would-be officers for the British Army, the academy has a tradition of attracting cadets from overseas too.

Each year, about 1,500 foreign students complete training at Sandhurst.

Many elite families from the Middle East have sent their sons and daughters to train there, and royal alumni include King Hussein of Jordan and his son King Abdullah II.

On Friday, Sheikh Mohamed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces, watched his son Sheikh Zayed bin Mohamed graduate from Sandhurst decades after his own graduation from the academy.

Other notable graduates to come from the UAE include Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, and Sheikh Hamdan bin Mohammed, Crown Prince of Dubai.

To prepare further for his future role in Dubai, Sheikh Mohammed attended Mons Officer Cadet School in Aldershot, which is now part of the Royal Military Academy Sandhurst.

During the latter stages of the six-month course, he was awarded the Sword of Honour for achieving the highest mark of any foreign and commonwealth officer cadet in his intake.

Known as one of the world's most prominent military academies, Sandhurst has been described as the place where future leaders get to know each other.

Maj Gen Duncan Capps, the commandant of Sandhurst, told The National that he was proud and impressed by the Emirati contingent that passed through Sandhurst this year.

“I applaud every one of the international cadets including the seven officer cadets from the UAE who commissioned today, who without exception have been extraordinary ambassadors for their country," he said.

In 2017, Emirati Ahmed Al Mazrui became the recipient of the Sword of Honour from Sandhurst.

He was recognised as the best international cadet in his class and was congratulated personally by Sheikh Mohamed.

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

Cricket World Cup League Two

Oman, UAE, Namibia

Al Amerat, Muscat

 

Results

Oman beat UAE by five wickets

UAE beat Namibia by eight runs

 

Fixtures

Wednesday January 8 –Oman v Namibia

Thursday January 9 – Oman v UAE

Saturday January 11 – UAE v Namibia

Sunday January 12 – Oman v Namibia

THE%20HOLDOVERS
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The National's picks

4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young

Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

Price: From Dh126,000

Available: Now

Pathaan
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THREE POSSIBLE REPLACEMENTS

Khalfan Mubarak
The Al Jazira playmaker has for some time been tipped for stardom within UAE football, with Quique Sanchez Flores, his former manager at Al Ahli, once labelling him a “genius”. He was only 17. Now 23, Mubarak has developed into a crafty supplier of chances, evidenced by his seven assists in six league matches this season. Still to display his class at international level, though.

Rayan Yaslam
The Al Ain attacking midfielder has become a regular starter for his club in the past 15 months. Yaslam, 23, is a tidy and intelligent player, technically proficient with an eye for opening up defences. Developed while alongside Abdulrahman in the Al Ain first-team and has progressed well since manager Zoran Mamic’s arrival. However, made his UAE debut only last December.

Ismail Matar
The Al Wahda forward is revered by teammates and a key contributor to the squad. At 35, his best days are behind him, but Matar is incredibly experienced and an example to his colleagues. His ability to cope with tournament football is a concern, though, despite Matar beginning the season well. Not a like-for-like replacement, although the system could be adjusted to suit.

Company%20profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3EHakbah%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2018%0D%3Cbr%3E%3Cstrong%3EFounder%3A%20%3C%2Fstrong%3ENaif%20AbuSaida%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3ESaudi%20Arabia%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%0D%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%20%3C%2Fstrong%3E22%20%0D%3Cbr%3E%3Cstrong%3EInitial%20investment%3A%20%3C%2Fstrong%3E%24200%2C000%0D%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3Epre-Series%20A%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EGlobal%20Ventures%20and%20Aditum%20Investment%20Management%0D%3Cbr%3E%3Cbr%3E%3C%2Fp%3E%0A
HIJRA

Starring: Lamar Faden, Khairiah Nathmy, Nawaf Al-Dhufairy

Director: Shahad Ameen

Rating: 3/5

Pad Man

Dir: R Balki

Starring: Akshay Kumar, Sonam Kapoor, Radhika Apte

Three-and-a-half stars