Dubai resident Neelam Bhatia with her son, Dhiren Bhatia. Pawan Singh / The National
Dubai resident Neelam Bhatia with her son, Dhiren Bhatia. Pawan Singh / The National
Dubai resident Neelam Bhatia with her son, Dhiren Bhatia. Pawan Singh / The National
Dubai resident Neelam Bhatia with her son, Dhiren Bhatia. Pawan Singh / The National

Single mother struggles to support autistic son after losing job


Kelly Clarke
  • English
  • Arabic

A single mother who was made redundant due to Covid-19 is desperately looking for full-time work so she can continue with medical treatment for her son.

Neelam Bhatia, who has lived in the UAE for more than 20 years, lost her job as a sales representative two months ago.

Her 22-year-old son, Dhiren Bhatia, is autistic and has neurofibromatosis, a genetic disorder that causes tumours to form on nerve tissue.

As his sole carer, she said she has struggled to keep up with his annual medical check-ups due to a lack of finances.

“I lost my job on July 12,” she said.

“I am staying in a studio apartment given to me by my previous company and have to vacate the premises in November as the tenancy contract expires.

“If I can't find a job before this, my fear is that my son and I will have no home to go to.

“To add to my concern, his condition is not covered under insurance but he needs regular follow-ups with the doctors.”

Ms Bhatia, from India, said her previous employer has been a huge support in the past, providing accommodation for her and Dhiren.

Her former employer also agreed to keep her current visa active until March next year as she continues her job search.

“They have been a blessing to me but my focus now is on finding work so I can support my son and I,” she said.

“Both my parents have passed away and my husband abandoned us many years ago so Dubai is my only home, we want to stay here.”

Dhiren, who was previously under the care of a specialist hospital in Dubai, is required to have regular MRI scans to check on the progress of his tumours.

Neelam Bhatia is looking for full-time work to help support her son. Pawan Singh / The National
Neelam Bhatia is looking for full-time work to help support her son. Pawan Singh / The National

With a full body scan costing close to Dh20,000, the mother-of-one said he was due a check-up in January but she was unable to secure a sponsor for the scan.

“I can’t afford to pay for it myself. In the past, the scans and treatment have been sponsored by kind donors,” she said.

"If someone could help support Dhiren's check-ups annually it would be a big weight off my shoulders.

“Right now, I just need help finding a job. If someone can give me that chance then I can sustain a life for my son and I.

“I know there are a lot of people in my position who have lost their job due to coronavirus but my situation is different.

“I am a single mother and the sole carer to my son who has special needs. I have to work to survive and pay for my son’s medical bills.”

The duo have been surviving on little money since July but food donations from friends and community members have helped get them by.

And although Ms Bhatia's current visa is open until March next year, she said Dhiren's will expire in January.

"If I find a job I can sponsor him under my visa again, but without one it will be difficult, if not impossible, to finance it on my own," she said.

"I am an optimistic person so I believe that very soon I will be back on my feet again."

Ms Bhatia has experience working in sales and finance and is ideally suited for a role in administration, accounts, customer service or credit control.

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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

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