A seven-year-old boy who appealed to the Ruler of Ras Al Khaimah to help bring his mother home has finally been reunited with her after more than two months apart.
Archie Appleyard wrote to Sheikh Saud bin Saqr Al Qasimi to explain his mother, Jessica Fitzjohn, was stranded in Britain after the UAE closed its borders in March.
Jessica Fitzjohn had intended to take a five-day trip to the UK to attend her father’s funeral.
Sheikh Saud intervened after reading the heartfelt letter and ensured Ms Fitzjohn was flown back to the Emirates.
They hugged for the first time in 67 days on Wednesday, in the lobby of the hotel where she spent her 14-day quarantine on her return to the country.
She said there were times when it felt the separation would never end.
“I really don’t think the penny has dropped yet,” said Ms Fitzjohn, who still uses her maiden name.
“I thought it might have dropped when I was in quarantine but it still hasn’t. I’m kind of waiting,” she said.
Ms Fitzjohn had never spent more than one night away from her son until she flew back to say goodbye to her father in February.
“Everyone stuck outside [the UAE] completely understood why they had to do it, but there was no end in sight,” said Ms Fitzjohn.
The situation felt similarly hopeless to Archie. And after becoming increasingly desperate and spending “52 sleeps” thousands of miles from his mum, he wrote to Sheikh Saud.
Within eight hours he received a reply saying how proud the royal was of Archie, and how he hoped bringing her home would make him smile.
And just 24 hours after he initially sent his note, Ms Fitzjohn touched down in Dubai and was on her way back to Ras Al Khaimah in a chauffer-driven car accompanied by a police escort.
A video of the reunion shared by the RAK Media Office shows a tearful Archie running through the lobby before leaping into her arms.
“I am extremely proud of him. It was amazing, really very lovely. We all feel very fortunate,” she said.
Thousands of residents who had been on holiday or abroad for business at the time the UAE shut its borders became stranded abroad. Some have been given permission to fly back since, but the majority are still waiting for clearance to fly.
The government has said residents will be able to return from June 1, provided they meet specific criteria.
Residents must register in the service titled Residents' Entry Permit on the website smartservices.ica.gov.ae.
“There are two WhatsApp groups I am still part of for people stuck abroad. I haven’t been able to bring myself away yet,” said Ms Fitzjohn.
“They are on mute now as they ping all day long with people trying to complete the forms and come back home. So I hope that gets easier for everyone.”
The White Lotus: Season three
Creator: Mike White
Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell
Rating: 4.5/5
COMPANY PROFILE
Name: HyperSpace
Started: 2020
Founders: Alexander Heller, Rama Allen and Desi Gonzalez
Based: Dubai, UAE
Sector: Entertainment
Number of staff: 210
Investment raised: $75 million from investors including Galaxy Interactive, Riyadh Season, Sega Ventures and Apis Venture Partners
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
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
MATCH INFO
Uefa Champions League semi-finals, first leg
Liverpool v Roma
When: April 24, 10.45pm kick-off (UAE)
Where: Anfield, Liverpool
Live: BeIN Sports HD
Second leg: May 2, Stadio Olimpico, Rome
The Sand Castle
Director: Matty Brown
Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea
Rating: 2.5/5
The years Ramadan fell in May
The years Ramadan fell in May
The specs
Engine: 2.0-litre 4-cyl
Power: 153hp at 6,000rpm
Torque: 200Nm at 4,000rpm
Transmission: 6-speed auto
Price: Dh99,000
On sale: now
THE BIO
Favourite car: Koenigsegg Agera RS or Renault Trezor concept car.
Favourite book: I Am Pilgrim by Terry Hayes or Red Notice by Bill Browder.
Biggest inspiration: My husband Nik. He really got me through a lot with his positivity.
Favourite holiday destination: Being at home in Australia, as I travel all over the world for work. It’s great to just hang out with my husband and family.
Specs
Engine: Dual-motor all-wheel-drive electric
Range: Up to 610km
Power: 905hp
Torque: 985Nm
Price: From Dh439,000
Available: Now
The specs
- Engine: 3.9-litre twin-turbo V8
- Power: 640hp
- Torque: 760nm
- On sale: 2026
- Price: Not announced yet
More from Neighbourhood Watch:
If you go:
The flights: Etihad, Emirates, British Airways and Virgin all fly from the UAE to London from Dh2,700 return, including taxes
The tours: The Tour for Muggles usually runs several times a day, lasts about two-and-a-half hours and costs £14 (Dh67)
Harry Potter and the Cursed Child is on now at the Palace Theatre. Tickets need booking significantly in advance
Entrance to the Harry Potter exhibition at the House of MinaLima is free
The hotel: The grand, 1909-built Strand Palace Hotel is in a handy location near the Theatre District and several of the key Harry Potter filming and inspiration sites. The family rooms are spacious, with sofa beds that can accommodate children, and wooden shutters that keep out the light at night. Rooms cost from £170 (Dh808).
Pearls on a Branch: Oral Tales
Najlaa Khoury, Archipelago Books
THE BIO:
Sabri Razouk, 74
Athlete and fitness trainer
Married, father of six
Favourite exercise: Bench press
Must-eat weekly meal: Steak with beans, carrots, broccoli, crust and corn
Power drink: A glass of yoghurt
Role model: Any good man