A is for antibodies, B is for blood test, C stands for Covid-19: this is how an Emirati artist with autism reimagined learning the alphabet during the pandemic.
Abdullah Lutfi captured the lives of UAE residents as they dealt with home schooling, isolation and fake news about the virus.
He is known for his distinctive monochrome paintings, and the large canvas is filled with figures in kanduras and abayas.
The engaging work illustrates other aspects of the tumultuous past year, depicting toilet rolls, which were in great demand globally at the start of the outbreak, and representing the upheaval of job losses.
Lutfi, 27, said his favourite sketches are M for “mask”, W for “work from home” and Z for “Zoom bombing”.
Painting has given Abdullah a lot of understanding and perspective of the Covid situation
His art teacher Gulshan Kavarana helped him to complete his latest work.
Lutfi was among several artists left without a place to work when Mawaheb, a studio for adults with special needs, closed last year.
Tashkeel, a gallery in Nad Al Sheba, Dubai, stepped in and gave Lutfi and another artist, Asma Baker, somewhere to work.
The new studio, called Next Chapter, is in Al Fahidi historical district.
It was inaugurated last month by Noura Al Kaabi, the Minister of Culture and Youth, and Hessa Buhumaid, the Minister of Community Development.
Lutfi is thrilled to have space in which to develop his skills.
"It's so good to get back to work in our new studio. I'm happy here," he told The National.
He pointed to canvases he had completed and said he hoped to earn commissions soon.
“The money goes only to me when I sell my work,” he said.
“I am going to save my money for a new car – a Dodge Challenger with a heavy engine, which is a muscle car.”
Kavarana has worked with Lutfi for more than a decade.
“We look for the words together and think of images,” she said.
“Painting has given him a lot of understanding and perspective of the Covid situation. We have tourists coming in with children and it gives them a good understanding too.
“Abdullah didn’t always understand when people talked about the vaccine, but now he does. We talk about it and he draws it.”
Lutfi, who has held solo exhibitions in the country, is working on a collection for a show in Japan.
Baker, 32, presented the UAE ministers with rings she designed.
She also writes stories and poems, and will share them at a community event in Ras Al Khaimah this month.
“I like painting, drawing, making jewellery – it makes me feel at peace with the world,” Baker said. She has an autism spectrum disorder which affects social interaction and communication.
“I like writing. With this new studio, we are looking forward, not looking back.”
Her mother, Sana, said that since the lockdown was eased, Asma has met a few friends from Mawaheb every Thursday to play games, watch TV and read stories.
“We don’t want her to be alone again. She used to be very shy before Mawaheb. Now she is more sociable – she talks with everyone,” she said.
“We don’t want to lose that. We want her to stay engaged and that’s why this new studio is so important.”
Lisa Ball-Lechgar, deputy director of Tashkeel, described both artists as “shining lights” and welcome additions.
“Asma and Abdullah are now at the stage in their careers where they need to spread their wings and truly establish themselves as independent arts practitioners,” she said.
“Since moving to Tashkeel, they have quickly become a vital part of our community.
“The studios in the house they share with four other professional artists are a collective beacon of experimentation and collaboration in the heart of Al Fahidi historical neighbourhood.”
Listen to Extra Time
THE BIO: Martin Van Almsick
Hometown: Cologne, Germany
Family: Wife Hanan Ahmed and their three children, Marrah (23), Tibijan (19), Amon (13)
Favourite dessert: Umm Ali with dark camel milk chocolate flakes
Favourite hobby: Football
Breakfast routine: a tall glass of camel milk
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
Factfile on Garbine Muguruza:
Name: Garbine Muguruza (ESP)
World ranking: 15 (will rise to 5 on Monday)
Date of birth: October 8, 1993
Place of birth: Caracas, Venezuela
Place of residence: Geneva, Switzerland
Height: 6ft (1.82m)
Career singles titles: 4
Grand Slam titles: 2 (French Open 2016, Wimbledon 2017)
Career prize money: $13,928,719
World record transfers
1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m
The specs
Engine: Dual 180kW and 300kW front and rear motors
Power: 480kW
Torque: 850Nm
Transmission: Single-speed automatic
Price: From Dh359,900 ($98,000)
On sale: Now
The bio:
Favourite holiday destination: I really enjoyed Sri Lanka and Vietnam but my dream destination is the Maldives.
Favourite food: My mum’s Chinese cooking.
Favourite film: Robocop, followed by The Terminator.
Hobbies: Off-roading, scuba diving, playing squash and going to the gym.
EMILY%20IN%20PARIS%3A%20SEASON%203
%3Cp%3ECreated%20by%3A%20Darren%20Star%3C%2Fp%3E%0A%3Cp%3EStarring%3A%20Lily%20Collins%2C%20Philippine%20Leroy-Beaulieu%2C%20Ashley%20Park%3C%2Fp%3E%0A%3Cp%3ERating%3A%202.75%2F5%3C%2Fp%3E%0A
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
JAPAN SQUAD
Goalkeepers: Masaaki Higashiguchi, Shuichi Gonda, Daniel Schmidt
Defenders: Yuto Nagatomo, Tomoaki Makino, Maya Yoshida, Sho Sasaki, Hiroki Sakai, Sei Muroya, Genta Miura, Takehiro Tomiyasu
Midfielders: Toshihiro Aoyama, Genki Haraguchi, Gaku Shibasaki, Wataru Endo, Junya Ito, Shoya Nakajima, Takumi Minamino, Hidemasa Morita, Ritsu Doan
Forwards: Yuya Osako, Takuma Asano, Koya Kitagawa
