The biog
Hometown: Birchgrove, Sydney Australia
Age: 59
Favourite TV series: Outlander Netflix series
Favourite place in the UAE: Sheikh Zayed Grand Mosque / desert / Louvre Abu Dhabi
Favourite book: Father of our Nation: Collected Quotes of Sheikh Zayed bin Sultan Al Nahyan
Thing you will miss most about the UAE: My friends and family, Formula 1, having Friday's off, desert adventures, and Arabic culture and people
Moira Forrest has a keen eye for detail.
And it's just as well, because over the last few months people’s lives have depended on following her advice.
As a clinical resource nurse working for Abu Dhabi Health Services Company, Seha, it was her job to help everyone from healthcare workers to security guards, cleaners, porters, and hotel staff to protect themselves against catching Covid-19.
“One time when I was training the non-healthcare workers, we had 250 security staff. The first three groups came with gloves on. I said, can I ask you something, why have you got gloves on?
It's a nice way to go, feeling that I am contributing and supporting this wonderful country
“They said ‘Ah because we have to wear our gloves’. I asked them, if you have gloves on, do you feel safer? That you can touch everything? ‘Oh yes definitely,’ the said. It was hot too and their hands were sweaty. They had holes in their gloves,” said the Australian.
“And you know what I found out? I asked what you do when you go to the bathroom? Do you take those gloves off? They said no, we keep them on. Then I said what do you when you eat lunch? We keep them on.”
This was hardly their fault, she said. The had been given no training up to this point on how to use them. And they had only been issued one pair of gloves for the whole day.
She made sure that was addressed, by requesting four pairs for each security guard every day.
It was through making changes like those that she helped hundreds of people protect themselves against catching the virus.
“Yesterday I was at Adnec and there was one facility manager there. I trained the staff of five companies.
“He came to me and said 'Hey Moira, we didn’t have one out of 450 people get sick. Everyone washed their hands'”.
Hearing that means a lot to Ms Forrest, who was supposed to have left the country already to retire as she will turn 60 in October.
By the time she heard her contract had been extended, she had sold almost everything in her house in preparation for leaving.
“I started selling everything last September. I am very organised,” she said.
“I was about to sell my bed because I was supposed to be leaving last week.”
Ms Forrest moved to the UAE a decade ago in 2010. The first time she visited, to see a friend, she had to ask her to point out where it was on a map.
But after one six-week visit she was hooked. She returned the following year for more than 10 weeks.
And then decided to see if she could find a job in the UAE.
“I felt comfortable. It was safe,” she said.
“I got this magazine about working in the Middle East. There were two contact numbers. I got this beautiful Irish girl the second time. I said I am going to come and see you. She prepared everything and got me an appointment for an interview.”
She got the job and joined Tawam Hospital in Al Ain as a charge nurse in the neonatal intensive care unit, where she looked after its youngest patients, even accompanying some on trips abroad for additional treatment or tests.
After that she joined Al Ain Hospital, where she works today. She began her role as a teacher and trainer in the field as a clinical resource nurse back in 2015.
During the last few months, she has focused on 15 types of education programmes, of which infection control was just one.
She has now completed that, but before she goes, she has one last task, which could turn out to be the most important of her career. She will conduct training for those administering and running the Phase 3 clinical trial for a Covid-19 vaccine, which is being run in Abu Dhabi and Al Ain.
It is already underway, but will continue to ramp up over the coming weeks.
“There is a lot of training to make sure the trial is tight and gives good results. It’s a big job.
“It’s a nice way to go, feeling that I am contributing and supporting this wonderful country.”
Covid-19 outbreak in the UAE
Iftar programme at the Sheikh Mohammed Centre for Cultural Understanding
Established in 1998, the Sheikh Mohammed Centre for Cultural Understanding was created with a vision to teach residents about the traditions and customs of the UAE. Its motto is ‘open doors, open minds’. All year-round, visitors can sign up for a traditional Emirati breakfast, lunch or dinner meal, as well as a range of walking tours, including ones to sites such as the Jumeirah Mosque or Al Fahidi Historical Neighbourhood.
Every year during Ramadan, an iftar programme is rolled out. This allows guests to break their fast with the centre’s presenters, visit a nearby mosque and observe their guides while they pray. These events last for about two hours and are open to the public, or can be booked for a private event.
Until the end of Ramadan, the iftar events take place from 7pm until 9pm, from Saturday to Thursday. Advanced booking is required.
For more details, email openminds@cultures.ae or visit www.cultures.ae
Dr Afridi's warning signs of digital addiction
Spending an excessive amount of time on the phone.
Neglecting personal, social, or academic responsibilities.
Losing interest in other activities or hobbies that were once enjoyed.
Having withdrawal symptoms like feeling anxious, restless, or upset when the technology is not available.
Experiencing sleep disturbances or changes in sleep patterns.
What are the guidelines?
Under 18 months: Avoid screen time altogether, except for video chatting with family.
Aged 18-24 months: If screens are introduced, it should be high-quality content watched with a caregiver to help the child understand what they are seeing.
Aged 2-5 years: Limit to one-hour per day of high-quality programming, with co-viewing whenever possible.
Aged 6-12 years: Set consistent limits on screen time to ensure it does not interfere with sleep, physical activity, or social interactions.
Teenagers: Encourage a balanced approach – screens should not replace sleep, exercise, or face-to-face socialisation.
Source: American Paediatric Association
The Sand Castle
Director: Matty Brown
Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea
Rating: 2.5/5
UAE currency: the story behind the money in your pockets
Sri Lanka-India Test series schedule
- 1st Test India won by 304 runs at Galle
- 2nd Test India won by innings and 53 runs at Colombo
- 3rd Test August 12-16 at Pallekele
More from our neighbourhood series:
The specs
- Engine: 3.9-litre twin-turbo V8
- Power: 640hp
- Torque: 760nm
- On sale: 2026
- Price: Not announced yet
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059
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Who was Alfred Nobel?
The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.
- In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
- Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
- Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
Emergency phone numbers in the UAE
Estijaba – 8001717 – number to call to request coronavirus testing
Ministry of Health and Prevention – 80011111
Dubai Health Authority – 800342 – The number to book a free video or voice consultation with a doctor or connect to a local health centre
Emirates airline – 600555555
Etihad Airways – 600555666
Ambulance – 998
Knowledge and Human Development Authority – 8005432 ext. 4 for Covid-19 queries
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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
What is graphene?
Graphene is extracted from graphite and is made up of pure carbon.
It is 200 times more resistant than steel and five times lighter than aluminum.
It conducts electricity better than any other material at room temperature.
It is thought that graphene could boost the useful life of batteries by 10 per cent.
Graphene can also detect cancer cells in the early stages of the disease.
The material was first discovered when Andre Geim and Konstantin Novoselov were 'playing' with graphite at the University of Manchester in 2004.
How to donate
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The biog
Hometown: Birchgrove, Sydney Australia
Age: 59
Favourite TV series: Outlander Netflix series
Favourite place in the UAE: Sheikh Zayed Grand Mosque / desert / Louvre Abu Dhabi
Favourite book: Father of our Nation: Collected Quotes of Sheikh Zayed bin Sultan Al Nahyan
Thing you will miss most about the UAE: My friends and family, Formula 1, having Friday's off, desert adventures, and Arabic culture and people