• Agnieska Dolatowska, an archaeologist with the Jazirah Al Hamra Conservation Project, stands on the floor of a mosque that dates back to at least the early 1800s. All photos by Chris Whiteoak / The National
    Agnieska Dolatowska, an archaeologist with the Jazirah Al Hamra Conservation Project, stands on the floor of a mosque that dates back to at least the early 1800s. All photos by Chris Whiteoak / The National
  • The abandoned pearling town of Jazirah Al Hamra has about 450 buildings, including a fort and souq, mosques and schools, and hundreds of courtyard villas.
    The abandoned pearling town of Jazirah Al Hamra has about 450 buildings, including a fort and souq, mosques and schools, and hundreds of courtyard villas.
  • Centuries of maritime prosperity came to a standstill in the late 1960s when people left for modern neighbourhoods.
    Centuries of maritime prosperity came to a standstill in the late 1960s when people left for modern neighbourhoods.
  • Jazirah Al Hamra is unique as an original Gulf pearling town with structures built from seashell-speckled sandbricks and 12 million pieces of fossilised coral.
    Jazirah Al Hamra is unique as an original Gulf pearling town with structures built from seashell-speckled sandbricks and 12 million pieces of fossilised coral.
  • Archaeologists unearthed six layers of the Great Mosque, and remnants of palm structures underneath.
    Archaeologists unearthed six layers of the Great Mosque, and remnants of palm structures underneath.
  • Hala Shankhour, director of restoration for the Jazirah Al Hamra Conservation Project.
    Hala Shankhour, director of restoration for the Jazirah Al Hamra Conservation Project.
  • The restored fort of Jazirah Al Hamra is already open to the public during events.
    The restored fort of Jazirah Al Hamra is already open to the public during events.
  • To guide restoration, conservationists have asked former residents to share old family photographs.
    To guide restoration, conservationists have asked former residents to share old family photographs.
  • Jazirah Al Hamra is unique in the Gulf as an original pearling town, largely untouched for half a century.
    Jazirah Al Hamra is unique in the Gulf as an original pearling town, largely untouched for half a century.
  • Jazirah Al Hamra is one of four historic locations in Ras al Khaimah recently listed as potential Unesco World Heritage Sites.
    Jazirah Al Hamra is one of four historic locations in Ras al Khaimah recently listed as potential Unesco World Heritage Sites.
  • A winding pathway is expected to open in 2022 will take in the town’s most noted bulidings and 40 courtyard homes.
    A winding pathway is expected to open in 2022 will take in the town’s most noted bulidings and 40 courtyard homes.

The UAE's Pompeii: how a Ras Al Khaimah ghost town is being brought back to life


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Archaeologists and restorers are back at the ghost town of Jazirah Al Hamra.

It is the sixth season of work at the Ras al Khaimah neighbourhood which was recently listed as a potential Unesco World Heritage Site.

And now efforts are increasing to prepare the site for more visitors.

Jazirah Al Hamra - renowned for its pearling fleets and merchant ships - was home to a population of 4,100 by the early 1830s.

Yet centuries of maritime prosperity came to a standstill in the late 1960s when people left for modern neighbourhoods.

But abandonment brought preservation. As other coastal cities were built by oil wealth, Jazirah Al Hamra was largely undisturbed. It stands unique as an original Gulf pearling town with structures built from seashell-speckled sandbricks, steel and cement, and nearly 12 million pieces of sun-dried coral.

Because people moved, everything was frozen in time

“Because people just moved, everything was frozen in time,” said archaeologist Agnieska Dolatowska, standing by the wall of what was once a magnificent Friday mosque.

“Jazirah Al Hamra is a very unique place because you have the buildings from the different times in their original context. It’s kind of like Pompeii, yes? Because it was completely abandoned and you can see all the stages of change in the buildings.”

The town has more than 450 buildings, including 11 mosques, three schools, a fort, a souq and hundreds of courtyard homes connected by winding lanes.

The Jazirah Al Hamra Conservation Project, begun by the RAK Department of Antiquities and Museums in 2015, will restore the town as a national heritage site. Proposed plans include workshops, a museum, a visitors centre, a boutique hotel, cafes serving traditional food and archaeological sites like the Great Mosque.

The mosque stood at the water’s edge and for 150 years it was filled with the prayers of pearlers and sea captains, farmers and fishermen.

Agnieska Dolatowska, an archaeologist with the Jazirah Al Hamra Conservation Project, stands on the floor of a mosque that dates back to at least the early 1800s. Chris Whiteoak / The National
Agnieska Dolatowska, an archaeologist with the Jazirah Al Hamra Conservation Project, stands on the floor of a mosque that dates back to at least the early 1800s. Chris Whiteoak / The National

When the town was abandoned, it was buried by sand and almost forgotten. A reference to a 20-domed mosque in a British survey, recorded following the British attacks of 1819, tipped the archaeologists off.

Just one place fit the description. And after a winter’s rain, its outline became visible in the softened sand.

Archaeologists unearthed the remnants of not only one mosque but six, layered on top of each other and dating from at least the early 1800s.

“During 150 years, the area of the mosque was rebuilt five times,” said Ms Dolatowska. “So this mosque, number 004, is an excellent example of the changes in architecture that can be noticed everywhere in Jazirah Al Hamra.”

Each generation took down and rebuilt the mosque, reusing precious commodities like mangrove poles from Eastern Africa and coral stone. It was perhaps a necessity due to the island’s erosive salinity.

“This is the last layer, the gypsum floor,” said Ms Dolatowska, tapping her foot on a hard gypsum floor near the clear outline of a mihrab - a feature which shows the direction of Makkah.

“The salt has a great impact ... Probably it was easier to rebuild than to repair. The other point is that paying for the mosque showed the community that you were rich. People wanted to rebuild the mosque to show they were wealthy.”

The reuse of materials in successive generations of buildings makes archaeology all the trickier.

“Being an archaeologist here is complicated because you’re not looking for what’s here, you’re looking for what’s absent,” said Ms Dolatowska. “Materials were expensive and were reused.”

The digs support oral histories dating the village back to the 1600s.

Jazirah Al Hamra was home to the Zaab tribe, built on an island against a dramatic backdrop of red dunes that gave the area its name, The Red Island.

With so many layers of history, restorers face hard choices during conservation.

“So we are working now on this pathway,” said Hala Shankhour, the project’s director of restoration, walking through narrow alleyways between high coralstone walls. At the end of the alley are tall piles of fossilised coral, collected from collapsed walls, that will be reused in restoration.

Hala Shankhour, director of restoration for the Jazirah Al Hamra Conservation Project. Chris Whiteoak / The National
Hala Shankhour, director of restoration for the Jazirah Al Hamra Conservation Project. Chris Whiteoak / The National

She stepped into a courtyard villa, one of three currently under restoration that were built in the final period before the town’s abandonment.

“When we start working on any building, it looks like this,” said Ms Shankhour, ducking under a low doorway into a dark two-room house with thick walls and deep niches.

Shankhour's first job is to stabilise the building. She pointed to a crack above an abolution area, then turns her attention to a large tear in the palm frond ceiling. “Like this now, is a bad ceiling,” she said.

Next, Shankhour eyed the crumbling sandbrick of the doorframe. “Also this, we will rebuild.”

It takes three or four months to restore a villa compound like this one, with traditional materials made from the site, including lime, shell, sand or reused coral stone.

In a nearby compound, Dolatowska showed off a mid-twentieth century variation of a wind tower. A shaft in a concrete wall syphons wind into the small room. The opposite wall has gaps between cinderblocks, creating a cross breeze. The room blended new materials with old techniques, a moment in history when cement was common but air conditioning was not.

Jazirah Al Hamra was abandoned by the Zaab tribe in the late 1960s. Chris Whiteoak / The National
Jazirah Al Hamra was abandoned by the Zaab tribe in the late 1960s. Chris Whiteoak / The National

The compound’s older main building has great arches moulded over the doorframe and intricate detailing over doorways and windows typical for the village. Each house has its own ornamentation of filigreen screens, arched niches and cinderblocks with crescent and star silhouettes.

“Traditional architecture is quite simple but in Jazirah Al Hamra, you can see how much effort they put into decorating the houses,” said Ms Dolatowska. “Here, you can really feel that there were different types of people with different levels of wealth and you can see the society was quite diverse.”

The Zaab were not only seafarers. They kept camels and donkeys, managed overland transport between the Gulf and the Sea of Oman, participated in a lucrative desert wood trade and had palm orchards in the interior.

The restoration project was started by the Ministry of Presidential Affairs and supported by the Ras Al Khaimah government. It has six archaeologists and about 130 assistants working full time on project.

In the last six months, they have completed excavations on seven buildings, as well as restoration on an additional seven buildings and documentation of 30 structures.

Conservationists have also appealed to former residents to share old photographs. This would guide the restoration.

“We have a very small collection and this is so helpful, to know how it looks,” said Ms Dolatowska. “This is why every photo is so precious.”

We have a very small collection and this is so helpful, to know how it looks. This is why every photo is so precious

So far, 25 buildings have been restored around the town’s two centres, its open air souq and the fort.

These will be connected by a sandy footpath meandering through a warren of 40 courtyard homes.

“Step by step, all of these places will be connected” said Ms Shankhour.

The winding trail will take in the town’s most noted buildings, from the remarkable wind towers of the merchant’s house, Bait Abdulkareem, to a two-storey mosque to Bait Omran, the pearl merchant’s two-storey house.

The pathway is expected to open in 2022.

Jazirah Al Hamra was never wholly abandoned. Low income labourers, taxi drivers and fishermen live on its periphery and the town's eerie atmosphere made it a popular location for regional film crews. A group of former residents began clearing debris from the ghost town in 2011. A series of tribal parties that followed, hosted by the Zaab tribe, brought the village back to national prominence. Now the next phase of its renaissance is being prepared.

“It’s time to show it to the public because it’s not for us,” said Ms Dolatowska. “It’s for the whole of the Emirates.”

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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

War and the virus
The National in Davos

We are bringing you the inside story from the World Economic Forum's Annual Meeting in Davos, a gathering of hundreds of world leaders, top executives and billionaires.

AI traffic lights to ease congestion at seven points to Sheikh Zayed bin Sultan Street

The seven points are:

Shakhbout bin Sultan Street

Dhafeer Street

Hadbat Al Ghubainah Street (outbound)

Salama bint Butti Street

Al Dhafra Street

Rabdan Street

Umm Yifina Street exit (inbound)

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 

MISSION: IMPOSSIBLE – FINAL RECKONING

Director: Christopher McQuarrie

Starring: Tom Cruise, Hayley Atwell, Simon Pegg

Rating: 4/5

Three ways to limit your social media use

Clinical psychologist, Dr Saliha Afridi at The Lighthouse Arabia suggests three easy things you can do every day to cut back on the time you spend online.

1. Put the social media app in a folder on the second or third screen of your phone so it has to remain a conscious decision to open, rather than something your fingers gravitate towards without consideration.

2. Schedule a time to use social media instead of consistently throughout the day. I recommend setting aside certain times of the day or week when you upload pictures or share information. 

3. Take a mental snapshot rather than a photo on your phone. Instead of sharing it with your social world, try to absorb the moment, connect with your feeling, experience the moment with all five of your senses. You will have a memory of that moment more vividly and for far longer than if you take a picture of it.

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Tips from the expert

Dobromir Radichkov, chief data officer at dubizzle and Bayut, offers a few tips for UAE residents looking to earn some cash from pre-loved items.

  1. Sellers should focus on providing high-quality used goods at attractive prices to buyers.
  2. It’s important to use clear and appealing photos, with catchy titles and detailed descriptions to capture the attention of prospective buyers.
  3. Try to advertise a realistic price to attract buyers looking for good deals, especially in the current environment where consumers are significantly more price-sensitive.
  4. Be creative and look around your home for valuable items that you no longer need but might be useful to others.
How to become a Boglehead

Bogleheads follow simple investing philosophies to build their wealth and live better lives. Just follow these steps.

•   Spend less than you earn and save the rest. You can do this by earning more, or being frugal. Better still, do both.

•   Invest early, invest often. It takes time to grow your wealth on the stock market. The sooner you begin, the better.

•   Choose the right level of risk. Don't gamble by investing in get-rich-quick schemes or high-risk plays. Don't play it too safe, either, by leaving long-term savings in cash.

•   Diversify. Do not keep all your eggs in one basket. Spread your money between different companies, sectors, markets and asset classes such as bonds and property.

•   Keep charges low. The biggest drag on investment performance is all the charges you pay to advisers and active fund managers.

•   Keep it simple. Complexity is your enemy. You can build a balanced, diversified portfolio with just a handful of ETFs.

•   Forget timing the market. Nobody knows where share prices will go next, so don't try to second-guess them.

•   Stick with it. Do not sell up in a market crash. Use the opportunity to invest more at the lower price.

Springsteen: Deliver Me from Nowhere

Director: Scott Cooper

Starring: Jeremy Allen White, Odessa Young, Jeremy Strong

Rating: 4/5