Lorna Lim Varona, the Filipino businesswoman and mother of four who was brutally murdered a little more than a week ago, had prepared her four children to cope with anything life could throw at them, her eldest son said yesterday.
Speaking publicly for the first time since his mother’s body was found stuffed into a bag in the boot of her car in Sharjah, Joseph Luke, 27, said she had told her children to work hard and be independent because “I can’t forever be there for you when you need me”.
Mrs Varona, 51, was found murdered on Friday, nearly a week after being reported missing. She had been stabbed at least six times.
Speaking from Manila, Joseph Luke said his mother was a disciplinarian who taught her four children the value of money.
“She was strict but I think she just wanted to prepare us for life, for something like this,” he said.
His father Pablo, 65, broke the news of Mrs Varona’s death to Joseph Luke and his brother Joseph Louis, 26, on Sunday afternoon.
“It was gut-wrenching,” said Joseph Luke. “The feeling we had then was more of grief for losing her, but we’re trying to move on and celebrate her life.”
He said their mother was a strong person who stood up for what she believed in. “She believed that there was a solution to every problem. As a mum she was strict but always reassuring,” he said.
“She pushed us to achieve all that we have right now, and never let us settle for anything less than what we deserve.”
Mrs Varona was a good businesswoman who helped many Filipinos and people of other nationalities in the UAE, he said. “She was very compassionate to others in need and would always try to help out, even if she had to sacrifice time or effort.”
In 1996 the Varonas sent their children – Maria Lourdes, now 29, Joseph Luke, Joseph Louis and Maria Liza, 24 – to school in Manila.
“She wanted to instil pride in our Filipino roots,” Joseph Luke said.
The Varonas resisted the urge, common among overseas parents, to spoil their children to compensate for being away.
“She was very prudent with the family’s finances,” Joseph Luke said. “When it comes to our allowance, she would give us a little less than what we wanted.”
The parents called and visited their children in Manila regularly, despite the demands of Mrs Varona’s businesses in Dubai.
“She was strict with us but after scolding us, she would ask, ‘How are you there? Are you OK?’ She expected a lot from us and we tried our best to meet her expectations,” Joseph Luke said.
And the children did not disappoint: both sons have followed their father into electrical and mechanical engineering. Joseph Luke is a property manager and chief engineer who also handles his mother’s property leasing and other investments in the Philippines, while Joseph Louis is a manager at a company that provides energy management and sustainability services.
Maria Lourdes, 29, is a manager at a call centre in Manila. She flew to Dubai on Thursday to help in the search for her mother.
Maria Liza has been helping her mother run the businesses in Dubai and is seen as her successor.
“The initial plan was for us to get some experience here in the Philippines, build our careers and later return to the UAE to broaden our horizons,” Joseph Luke said. “For now, everything is up for debate. We’re still discussing our plans with the rest of the family members.”
He had wanted to fly to Dubai with Joseph Louis on Monday night, but it was decided he should stay in the Philippines to make funeral arrangements. The wake is likely to be held at La Funeraria Paz and the burial at the Manila Memorial Park in Paranaque City, Metro Manila.
That will have to wait, however, until the police have concluded their investigation and released Mrs Varona’s body.
Until then, the family have their memories. “I was in Dubai last December and we spent New Year together and her birthday on January 2,” said Joseph Luke. “It was fun and memorable. She was the perfect mum for us. This has truly been devastating for the family but we will pick ourselves up, the way that she has always taught us to.”
rruiz@thenational.ae
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2. Never store a card PIN (personal identification number) in your mobile or in your wallet
3. Ensure online shopping websites are secure and verified before providing card details
4. Change passwords periodically as a precautionary measure
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6. Track bank notifications regarding transaction discrepancies
7. Report lost or stolen debit and credit cards immediately
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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
'Worse than a prison sentence'
Marie Byrne, a counsellor who volunteers at the UAE government's mental health crisis helpline, said the ordeal the crew had been through would take time to overcome.
“It was worse than a prison sentence, where at least someone can deal with a set amount of time incarcerated," she said.
“They were living in perpetual mystery as to how their futures would pan out, and what that would be.
“Because of coronavirus, the world is very different now to the one they left, that will also have an impact.
“It will not fully register until they are on dry land. Some have not seen their young children grow up while others will have to rebuild relationships.
“It will be a challenge mentally, and to find other work to support their families as they have been out of circulation for so long. Hopefully they will get the care they need when they get home.”
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Sri Lanka World Cup squad
Dimuth Karunaratne (c), Lasith Malinga, Angelo Mathews, Thisara Perera, Kusal Perera, Dhananjaya de Silva, Kusal Mendis, Isuru Udana, Milinda Siriwardana, Avishka Fernando, Jeevan Mendis, Lahiru Thirimanne, Jeffrey Vandersay, Nuwan Pradeep, Suranga Lakmal.
Yemen's Bahais and the charges they often face
The Baha'i faith was made known in Yemen in the 19th century, first introduced by an Iranian man named Ali Muhammad Al Shirazi, considered the Herald of the Baha'i faith in 1844.
The Baha'i faith has had a growing number of followers in recent years despite persecution in Yemen and Iran.
Today, some 2,000 Baha'is reside in Yemen, according to Insaf.
"The 24 defendants represented by the House of Justice, which has intelligence outfits from the uS and the UK working to carry out an espionage scheme in Yemen under the guise of religion.. aimed to impant and found the Bahai sect on Yemeni soil by bringing foreign Bahais from abroad and homing them in Yemen," the charge sheet said.
Baha'Ullah, the founder of the Bahai faith, was exiled by the Ottoman Empire in 1868 from Iran to what is now Israel. Now, the Bahai faith's highest governing body, known as the Universal House of Justice, is based in the Israeli city of Haifa, which the Bahais turn towards during prayer.
The Houthis cite this as collective "evidence" of Bahai "links" to Israel - which the Houthis consider their enemy.
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Test squad: Azhar Ali (captain), Abid Ali, Asad Shafiq, Babar Azam, Haris Sohail, Imam-ul-Haq, Imran Khan, Iftikhar Ahmed, Kashif Bhatti, Mohammad Abbas, Mohammad Rizwan(wicketkeeper), Musa Khan, Naseem Shah, Shaheen Afridi, Shan Masood, Yasir Shah
Twenty20 squad: Babar Azam (captain), Asif Ali, Fakhar Zaman, Haris Sohail, Iftikhar Ahmed, Imad Wasim, Imam-ul-Haq, Khushdil Shah, Mohammad Amir, Mohammad Hasnain, Mohammad Irfan, Mohammad Rizwan (wicketkeeper), Musa Khan, Shadab Khan, Usman Qadir, Wahab Riaz
