DUBAI // The emirate's diverse education sector could serve as a model for far-reaching reforms being introduced in the UK, the British consul general said.
The shake-up of UK schools is being led by Michael Gove, Britain's secretary of state for education.
"In some ways Dubai is a model for the UK system, because what Michael Gove's education reforms are trying to achieve is a freer market for education where you can choose the kind of education that suits you and your child," said the consul general, Edward Hobart.
"Maybe your child is more suited to a classical grammar school education or ... a vocational or a drama or an arts education.
"The diversity of education offering in Dubai is in some ways quite similar. You can buy a British, American, French, Indian, Pakistani, Iranian, et cetera, et cetera, education here, but it's all regulated to a common standard."
He said the aim of the UK reforms was to provide a diverse choice of schools. "I think that model and the Dubai model have some things in common. It's a fast-growing sector, it's a young country, it's got a growing economy."
Education is a subject close to Mr Hobart's heart as he and his wife Suzie, who have three children, were among the co-founders of a school in the UK. The West London Free School is one of a new breed funded by public money but free from local authority control.
The concept is based on the charter schools idea that was developed in the United States and Sweden.
"My wife is now engaged in two school projects here using the skills she developed in setting up a free school," said Mr Hobart.
He said the UAE and the UK were very keen to push forward the education agenda.
"This is critically important to Emiratisation, to developing the young population of the UAE. The UK is a global leader in education at all levels and there is a lot of British education here ... and more are opening," he said.
"So we want to ensure we have the right approach to education which gives the UAE what it needs for its future and brings out the right bits of the UK system."
csimpson@thenational.ae
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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
