• Scottish cyclist Josh Quigley shared pictures of himself cycling on the Al Qudra track in Dubai on his Twitter page. Courtesy: Josh Quigley
    Scottish cyclist Josh Quigley shared pictures of himself cycling on the Al Qudra track in Dubai on his Twitter page. Courtesy: Josh Quigley
  • Scottish cyclist Josh Quigley pictured on the Al Qudra cycling track in Dubai. Courtesy: Josh Quigley
    Scottish cyclist Josh Quigley pictured on the Al Qudra cycling track in Dubai. Courtesy: Josh Quigley
  • Josh Quigley took part in the Spinneys Dubai 92 Cycling Challenge last year. Courtesy: Josh Quigley
    Josh Quigley took part in the Spinneys Dubai 92 Cycling Challenge last year. Courtesy: Josh Quigley

British cyclist recovering after high-speed Dubai crash


Nick Webster
  • English
  • Arabic

A British cyclist who suffered serious injuries after a high-speed crash in Dubai is recovering in hospital.

Josh Quigley, 28, from Livingston in Scotland, fractured his spine, shoulder, pelvis and collarbone in a training accident on his bike.

Mr Quigley said he came off his bike while travelling along a fast, downhill section of road at about 60kph.

He is awaiting surgery for his injuries, and is unable to walk, but thanked those who helped take him to hospital immediately after the accident.

"Not sure what the recovery process is looking like yet," he said on social media.

"Very grateful to Ben and Tobias who I was riding with for getting me an ambulance and making sure I got to hospital OK.

"There's a great cycling community here who have been great to me since I've been here and they're all doing a lot to make sure I am looked after and have what I need in here.

"Huge thanks also to a few people who stopped at the scene and all of the first responders and medical staff who have helped at the hospital so far.”

It is not the first time Mr Quigley has suffered serious injuries while cycling.

During an attempt to cycle around the world, he was knocked down by a car in the US last September.

The Scot was flown to hospital after the collision in Texas that left him with a punctured lung, fractured pelvis, broken ribs and serious head injuries.

After his recovery, Mr Quigley went on to break the world record for the fastest crossing of North America, completing the 830-kilometre route in 31 hours and 17 minutes – six minutes faster than the previous record.

UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

How to avoid crypto fraud
  • Use unique usernames and passwords while enabling multi-factor authentication.
  • Use an offline private key, a physical device that requires manual activation, whenever you access your wallet.
  • Avoid suspicious social media ads promoting fraudulent schemes.
  • Only invest in crypto projects that you fully understand.
  • Critically assess whether a project’s promises or returns seem too good to be true.
  • Only use reputable platforms that have a track record of strong regulatory compliance.
  • Store funds in hardware wallets as opposed to online exchanges.
'Will%20of%20the%20People'
%3Cp%3E%3Cstrong%3EArtist%3A%20%3C%2Fstrong%3EMuse%3Cbr%3E%3Cstrong%3ELabel%3A%20%3C%2Fstrong%3EWarner%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%202.5%2F5%3C%2Fp%3E%0A
Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants

Remaining fixtures
  • August 29 – UAE v Saudi Arabia, Hazza bin Zayed Stadium, Al Ain
  • September 5 – Iraq v UAE, Amman, Jordan (venue TBC)
Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

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

Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants

Brief scores:

England: 290 & 346

Sri Lanka: 336 & 243

The Africa Institute 101

Housed on the same site as the original Africa Hall, which first hosted an Arab-African Symposium in 1976, the newly renovated building will be home to a think tank and postgraduate studies hub (it will offer master’s and PhD programmes). The centre will focus on both the historical and contemporary links between Africa and the Gulf, and will serve as a meeting place for conferences, symposia, lectures, film screenings, plays, musical performances and more. In fact, today it is hosting a symposium – 5-plus-1: Rethinking Abstraction that will look at the six decades of Frank Bowling’s career, as well as those of his contemporaries that invested social, cultural and personal meaning into abstraction.