Editorial: It's been a bad week for suspected criminals in UAE
A palatial house decorated with gold fixtures and vintage furniture is the home of the Gupta family in Dubai.
The billionaire brothers, Ajay, Atul and Rajesh Gupta, who allegedly looted billions from state-owned companies in South Africa, lived for a few years with their families in the luxury Emirates Hills community in Dubai.
Dubai Police arrested Atul and the youngest brother, Rajesh, after Interpol placed them on its most-wanted list. South African authorities have sought their arrest on charges of fraud, money laundering and allegedly bribing government officials to secure contracts.
The status of the eldest brother, Ajay, is not clear.
Almost every piece of furniture had a history, a legacy
Prateek Chaudhry,
Dubai-based designer
Very little information is available about the personal lives of the intensely private Indian family.
The National spoke to Prateek Chaudhry, a Dubai-based designer and friend of the Guptas, for a glimpse into their lives.
Founder and managing director of interior design company The First Ferry, Mr Chaudhry was a frequent visitor to their Emirates Hills home and their office in Boulevard Plaza near Burj Khalifa.
“It’s a tight-knit family. The brothers worked together and were very close,” said Mr Chaudhry.
“Everyone stayed in the same house, the brothers, their wives and children. They were one big joint family.”
Furniture once owned by the Tsars and Michael Jackson
When they first met in early 2018, the Guptas' assets had been frozen in South Africa as part of an investigation by law enforcement agencies.
The brothers are accused of siphoning off billions of rand in state funds and building a business empire through their ties to former president Jacob Zuma and his family.
Mr Chaudhry spent a lot of time with Atul between 2018 and 2019.
“There was no bling about him [Atul],” Mr Chaudhry said.
“He was very low profile in the way he dressed and spoke. You had to really listen to hear what he was saying.”
The Guptas' mother presided over prayers every evening.
“They ate only vegetarian food. Their mother is the centre of the home and the three brothers think the world of their mom,” he said.
“She did the puja every evening at 7pm when there was a aarti or a real big puja in the house. Anyone in the house at that time was called to be part of the prayers.”
Mr Chaudhry often discussed overseas projects with Mr Gupta from 10am until late evening, and took part in the prayers.
He was very low profile in the way he dressed and spoke. You had to really listen to hear what he was saying
Prateek Chaudhry on Atul Gupta
Duduzane Zuma, son of the former South African president and a business partner of the Guptas, was in the house and took part in an evening prayer session that Mr Chaudhry was invited to.
The Emirates Hills home had about 35 members of staff, with butlers hired from the city’s top hotels.
Gold inlay work decorated the walls of the 40,000sq ft, 10-bedroom house that boasted a grand staircase, hand-painted central dome, multiple reception rooms with marble floors, and chandeliers.
The house was furnished with antiques and collectables.
Furniture in the living rooms once belonged to Russian tsars, a sofa was owned by Michael Jackson and miniature models of six private jets that the family owns were on display.
“There was gold inlay in the walls but it was not over the top,” Mr Chaudhry said.
“I have seen the most fancy houses in Emirates Hills. Here, the gold never struck your eyes. I would define the architecture as stately.
“Almost every piece of furniture had a history, a legacy. There were several pieces of collectable furniture.
“I have seen descriptions of the house as lavish but it's not. It was a blend of wood panelling, gold and marble.”
The underground parking had space for more than 10 cars, one of which was a rare Rolls-Royce Twilight limited edition.
Luxury community
The Emirates Hills community is filled with tree-lined pathways, lush landscapes and many homes overlook lakes and green stretches of a championship golf course.
Mr Chaudhry designs the interiors of homes, yachts and landscapes in India and overseas. His boutique firm also collaborated with Gauri Khan, the wife of Bollywood movie star Shah Rukh Khan, on homes and restaurant spaces.
His ties with the Gupta family dwindled over the past few years as the family travelled more frequently overseas.
The Gupta brothers deny any wrongdoing and have fought the application of the Red Notices, saying they are the victims of a political witch hunt in South Africa.
“I don’t know about the right and wrong, I just knew him [Atul] as a person,” Mr Chaudhry said.
“I have worked with many wealthy people. He was different because when he came to my office, no one knew he was from the powerful Gupta family.
“Atul was one of the most soft-spoken people I have met in my life.
“When you work with the wealthy, they have an idea, an opinion and it's always their way.
“But with Atul, if you had a better idea he would listen to you.”
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
Ain Dubai in numbers
126: The length in metres of the legs supporting the structure
1 football pitch: The length of each permanent spoke is longer than a professional soccer pitch
16 A380 Airbuses: The equivalent weight of the wheel rim.
9,000 tonnes: The amount of steel used to construct the project.
5 tonnes: The weight of each permanent spoke that is holding the wheel rim in place
192: The amount of cable wires used to create the wheel. They measure a distance of 2,4000km in total, the equivalent of the distance between Dubai and Cairo.
Winners
Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)
Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)
Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)
Best Young Women’s Player
Vicky López (Barcelona / Spain)
Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)
Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)
Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)
Women’s Coach of the Year
Sarina Wiegman (England)
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
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Results
6.30pm: Mazrat Al Ruwayah – Group 2 (PA) $36,000 (Dirt) 1,600m, Winner: RB Money To Burn, Tadhg O’Shea (jockey), Eric Lemartinel (trainer)
7.05pm: Handicap (TB) $68,000 (Turf) 2,410m, Winner: Star Safari, William Buick, Charlie Appleby
7.40pm: Meydan Trophy – Conditions (TB) $50,000 (T) 1,900m, Winner: Secret Protector, William Buick, Charlie Appleby
8.15pm: Al Maktoum Challenge Round 2 - Group 2 (TB) $293,000 (D) 1,900m, Winner: Salute The Soldier, Adrie de Vries, Fawzi Nass
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9.25pm: Handicap (TB) $65,000 (T) 1,000m, Winner: Motafaawit, Sam Hitchcock, Doug Watson
Dubai works towards better air quality by 2021
Dubai is on a mission to record good air quality for 90 per cent of the year – up from 86 per cent annually today – by 2021.
The municipality plans to have seven mobile air-monitoring stations by 2020 to capture more accurate data in hourly and daily trends of pollution.
These will be on the Palm Jumeirah, Al Qusais, Muhaisnah, Rashidiyah, Al Wasl, Al Quoz and Dubai Investment Park.
“It will allow real-time responding for emergency cases,” said Khaldoon Al Daraji, first environment safety officer at the municipality.
“We’re in a good position except for the cases that are out of our hands, such as sandstorms.
“Sandstorms are our main concern because the UAE is just a receiver.
“The hotspots are Iran, Saudi Arabia and southern Iraq, but we’re working hard with the region to reduce the cycle of sandstorm generation.”
Mr Al Daraji said monitoring as it stood covered 47 per cent of Dubai.
There are 12 fixed stations in the emirate, but Dubai also receives information from monitors belonging to other entities.
“There are 25 stations in total,” Mr Al Daraji said.
“We added new technology and equipment used for the first time for the detection of heavy metals.
“A hundred parameters can be detected but we want to expand it to make sure that the data captured can allow a baseline study in some areas to ensure they are well positioned.”
