Christmas is coming early for many UAE residents, who say they are keen to bring some festive cheer to help brighten an "awful year".
Some decorated their homes as early as the beginning of October, or even earlier, three full months before the big day.
And one company that specialises in creating centrepieces, wreaths, garlands and ready-made trees has been inundated with orders since early August.
Janet Waite, an interior designer who runs Seasons By Design, which specialises in seasonal decorations, said she normally starts getting busy with Christmas sales in mid to late September.
“It started in late August,” she said. “And I have been about 50 per cent busier this year from early on. I have lost count of how many feet of garland I have sold for people’s stairs – 58 feet for this customer, and 70 feet for this customer.
“Because a lot of people are staying here for Christmas for the first time ever. And so they want to make the house really nice.”
Yes, my tree has gone up in October, but is there a rule? No, there are no rules this year. It makes us happy and makes the children happy
Christmas lover Lucy Chow would normally resist the urge to decorate her home until late November, when real trees start arriving from Canada for sale in the UAE.
She will still wait for the tree, but plans to start decking out her home on Sunday. And she has a lot to put out.
Once she is done, every door will have a wreath and every room will feature some element of Christmas.
“There are table centrepieces everywhere. And I will be burning the Christmas candles every day.”
“This is the earliest by far that I have done it,” said the Dubai resident from Canada.
“First of all, there is the fact we have all been in our homes throughout the Covid-19 period makes us really value the environment of our home and what’s going on inside.
“So if we can make it really festive early then why wouldn’t we do that? The Christmas decorations are there anyway, so let’s put them out and make it joyous and festive early.”
Ms Chow, and many others, will not be flying home to visit relatives this year, which made her want to make it more festive in Dubai.
Rita Bains, who lives in Abu Dhabi but is from the UK, feels the same. She said she has always loved Christmas and usually starts decorating her home in November.
But this year she started a month earlier.
“Yes, my tree has gone up in October, but is there a rule? No, there are no rules this year. It makes us happy and makes the children happy,” she said.
“Anybody who does come to the house, it puts a smile on their face.”
And they are not alone. Dozens of members of the Christmas Madness UAE Facebook page said they have also put their trees up early.
“Our tree will go up early November this year, after Halloween is out of the way,” wrote one.
“Christmas decorations make me happy and we are going through a lot of stress – my husband lost his job, so coming home to Christmas cheer makes it a little easier.”
Tom Neighbour, 34, from the UK, also lost his job as an interior designer this year. He has since set up his own company. He put his tree up in mid-October, partly because he spent more time at home.
“Considering what my job is, I look at everything in a more critical way and I am constantly looking at the same space, so I want to change it all the time,” he said.
He was also, like many others, in a hurry to get this year over with. And Christmas is symbolic as it is associated with the end of the year.
“It would be nice if everything finished at the end of the year,” he said.
“We know it won’t but it’s almost like a subconscious thing that because Christmas is the end of the year everything will get better in the new year.”
MEYDAN RESULTS
6.30pm Baniyas (PA) Group 2 Dh125,000 (Dirt) 1,400m
Winner ES Ajeeb, Sam Hitchcock (jockey), Ibrahim Aseel (trainer).
7.05pm Maiden (TB) Dh165,000 (D) 1,200m
Winner Galaxy Road, Antonio Fresu, Musabah Al Muhairi.
7.40pm Maiden (TB) Dh165,000 (D) 1,400m
Winner Al Modayar, Fernando Jara, Ali Rashid Al Raihe.
8.15pm Handicap (TB) Dh170,000 (D) 1,900m
Winner Gundogdu, Xavier Ziani, Salem bin Ghadayer.
8.50pm Rated Conditions (TB) Dh240,000 (D) 1,600m
Winner George Villiers, Tadhg O’Shea, Satish Seemar.
9.25pm Handicap (TB) Dh175,000 (D)1,200m
Winner Lady Parma, Connor Beasley, Satish Seemar
10pm Handicap (TB) Dh165,000 (D) 1,400m
Winner Zaajer, Fernando Jara, Ali Rashid Al Raihe
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
What is safeguarding?
“Safeguarding, not just in sport, but in all walks of life, is making sure that policies are put in place that make sure your child is safe; when they attend a football club, a tennis club, that there are welfare officers at clubs who are qualified to a standard to make sure your child is safe in that environment,” Derek Bell explains.
Race card
1.30pm: Handicap (PA) Dh 50,000 (Dirt) 1,400m
2pm: Handicap (TB) Dh 84,000 (D) 1,400m
2.30pm: Maiden (TB) Dh 60,000 (D) 1,200m
3pm: Conditions (TB) Dh 100,000 (D) 1.950m
3.30pm: Handicap (TB) Dh 76,000 (D) 1,800m
4pm: Maiden (TB) Dh 60,000 (D) 1,600m
4.30pm: Handicap (TB) Dh 68,000 (D) 1,000m
Sukuk explained
Sukuk are Sharia-compliant financial certificates issued by governments, corporates and other entities. While as an asset class they resemble conventional bonds, there are some significant differences. As interest is prohibited under Sharia, sukuk must contain an underlying transaction, for example a leaseback agreement, and the income that is paid to investors is generated by the underlying asset. Investors must also be prepared to share in both the profits and losses of an enterprise. Nevertheless, sukuk are similar to conventional bonds in that they provide regular payments, and are considered less risky than equities. Most investors would not buy sukuk directly due to high minimum subscriptions, but invest via funds.
ZAYED SUSTAINABILITY PRIZE
How to protect yourself when air quality drops
Install an air filter in your home.
Close your windows and turn on the AC.
Shower or bath after being outside.
Wear a face mask.
Stay indoors when conditions are particularly poor.
If driving, turn your engine off when stationary.
Learn more about Qasr Al Hosn
In 2013, The National's History Project went beyond the walls to see what life was like living in Abu Dhabi's fabled fort:
Two products to make at home
Toilet cleaner
1 cup baking soda
1 cup castile soap
10-20 drops of lemon essential oil (or another oil of your choice)
Method:
1. Mix the baking soda and castile soap until you get a nice consistency.
2. Add the essential oil to the mix.
Air Freshener
100ml water
5 drops of the essential oil of your choice (note: lavender is a nice one for this)
Method:
1. Add water and oil to spray bottle to store.
2. Shake well before use.