Khalifa Al Zayoudi, a month short of his third birthday, will be taken to The Portland Hospital, a specialist children's hospital, after the Ruler's Court provided finance and assistance. Courtesy of Al Zayoudi family
Khalifa Al Zayoudi, a month short of his third birthday, will be taken to The Portland Hospital, a specialist children's hospital, after the Ruler's Court provided finance and assistance. Courtesy of Al Zayoudi family
Khalifa Al Zayoudi, a month short of his third birthday, will be taken to The Portland Hospital, a specialist children's hospital, after the Ruler's Court provided finance and assistance. Courtesy of Al Zayoudi family
Khalifa Al Zayoudi, a month short of his third birthday, will be taken to The Portland Hospital, a specialist children's hospital, after the Ruler's Court provided finance and assistance. Courtesy of

Sharjah Ruler sends boy hit by fair ride to London for treatment


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SHARJAH // A toddler who suffered serious head injuries when hit by a fairground ride will be flown to London for treatment today after the Sharjah Ruler's Court intervened.

Khalifa Al Zayoudi, a month short of his third birthday, will be taken to The Portland Hospital, a specialist children's hospital, after the Ruler's Court provided finance and assistance.

Khalifa has been in the intensive-care unit of Al Qassimi Hospital in Sharjah since being hit on the head by the Crazy Fire ride at the Sharjah Water Festival in Al Majaz Park in December.

His family said the assistance from the Ruler's Court gave them hope.

"We are not sure exactly what will happen but we hope that it will be beneficial for Khalifa," said his mother, who asked to be referred to as Umm Khalifa.

The boy suffered severe head injuries and a brain haemorrhage, which required emergency surgery.

"His condition has stabilised and he moves the tips of his fingers and toes and his eyes, but apart from that there is nothing happening," said his mother.

The family was visiting the festival on a day out from their home in Kalba when tragedy struck.

"We had just watched a puppet show and the children wanted to attend the circus, so we went to the rides to wait," recalled Khalifa's father, Obeid Al Zayoudi. "Everything happened in less than a minute."

Khalifa, the youngest of five children, rushed towards the ride, followed closely by his older brother.

"I thought he would stop at the fence and watch," said his mother. She said the fence around the ride was open, allowing Khalifa to enter.

The ride has rows of seats that travel around in a circle like a merry-go-round but also go up and down.

"I saw Khalifa inside and I screamed ... seconds later he was lying on the ground with blood all over him," said Umm Khalifa.

"My feeling at that moment cannot be described. I hope that no one will have to experience anything similar."

She is calling for stricter controls for fairgrounds.

The accident completely changed the family's life.

Khalifa's parents have left their home in Kalba for a hotel room in Sharjah where they can be closer to the hospital. Their four other children are being cared for by their grandmother.

"The children have been quiet since the accident," said Umm Khalifa.

"They no longer play and in the first month they did not even watch TV and hardly talked. They only ask about how their younger brother is doing.

"Their education has also been affected. The teacher of his six-year-old brother says he is always absent-minded and quiet in class."

Before the accident Khalifa was an active child who would often play with his older siblings.

"He was very lively and a troublemaker," his mother said.

"He always used to tease his brothers, and they used to play with him and take care of him as he was the youngest."

His parents do not know how long Khalifa will need to stay in London, but are praying for his recovery. His mother has a picture of the boy as the screen saver on her mobile.

"I hope that everything will be good, inshallah," said Umm Khalifa, looking at the picture of her son's smiling face.

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Name: Grubtech

Founders: Mohamed Al Fayed and Mohammed Hammedi

Launched: October 2019

Employees: 50

Financing stage: Seed round (raised $2 million)

 

Managing the separation process

  • Choose your nursery carefully in the first place
  • Relax – and hopefully your child will follow suit
  • Inform the staff in advance of your child’s likes and dislikes.
  • If you need some extra time to talk to the teachers, make an appointment a few days in advance, rather than attempting to chat on your child’s first day
  • The longer you stay, the more upset your child will become. As difficult as it is, walk away. Say a proper goodbye and reassure your child that you will be back
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GIANT REVIEW

Starring: Amir El-Masry, Pierce Brosnan

Director: Athale

Rating: 4/5

The specs
Engine: 3.0-litre twin-turbo flat-six

Power: 480hp at 6,500rpm

Torque: 570Nm from 2,300-5,000rpm

Transmission: 8-speed dual-clutch auto

Fuel consumption: 10.4L/100km

Price: from Dh547,600

On sale: now 

Specs

Engine: 3.0L twin-turbo V6
Gearbox: 10-speed automatic
Power: 405hp at 5,500rpm
Torque: 562Nm at 3,000rpm
Fuel economy, combined: 11.2L/100km
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Opening day Premier League fixtures for August 9-11

August 9

Liverpool v Norwich 11pm

August 10

West Ham v Man City 3.30pm

Bournemouth v Sheffield Utd 6pm

Burnley v Southampton 6pm

C Palace v Everton 6pm

Leicester v Wolves 6pm

Watford v Brighton 6pm

Tottenham v Aston Villa 8.30pm

August 11

Newcastle v Arsenal 5pm

Man United v Chelsea 7.30pm

 

All or Nothing

Amazon Prime

Four stars

Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

COMPANY%20PROFILE%20
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1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

Indoor cricket World Cup:
Insportz, Dubai, September 16-23

UAE fixtures:
Men

Saturday, September 16 – 1.45pm, v New Zealand
Sunday, September 17 – 10.30am, v Australia; 3.45pm, v South Africa
Monday, September 18 – 2pm, v England; 7.15pm, v India
Tuesday, September 19 – 12.15pm, v Singapore; 5.30pm, v Sri Lanka
Thursday, September 21 – 2pm v Malaysia
Friday, September 22 – 3.30pm, semi-final
Saturday, September 23 – 3pm, grand final

Women
Saturday, September 16 – 5.15pm, v Australia
Sunday, September 17 – 2pm, v South Africa; 7.15pm, v New Zealand
Monday, September 18 – 5.30pm, v England
Tuesday, September 19 – 10.30am, v New Zealand; 3.45pm, v South Africa
Thursday, September 21 – 12.15pm, v Australia
Friday, September 22 – 1.30pm, semi-final
Saturday, September 23 – 1pm, grand final

Company%20profile
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Sally Rooney, Faber & Faber
 

Our legal consultants

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Company%20profile
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4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
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Barcelona v Real Madrid, 11pm UAE

Match is on BeIN Sports

Abu Dhabi GP schedule

Friday: First practice - 1pm; Second practice - 5pm

Saturday: Final practice - 2pm; Qualifying - 5pm

Sunday: Etihad Airways Abu Dhabi Grand Prix (55 laps) - 5.10pm

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Price, base: Dh138,000 (estimate)
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Transmission: Continuously variable transmission
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Torque: 380Nm @ 4,400rpm
Fuel economy: 6.7L / 100km (estimate)

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Dir: Abby Kohn/Mark Silverstein
Starring: Amy Schumer, Michelle Williams, Emily Ratajkowski, Rory Scovel
 

Profile of Bitex UAE

Date of launch: November 2018

Founder: Monark Modi

Based: Business Bay, Dubai

Sector: Financial services

Size: Eight employees

Investors: Self-funded to date with $1m of personal savings

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

RESULT

Argentina 0 Croatia 3
Croatia: 
Rebic (53'), Modric (80'), Rakitic (90' 1)

The specs

Engine: 8.0-litre, quad-turbo 16-cylinder

Transmission: 7-speed auto

0-100kmh 2.3 seconds

0-200kmh 5.5 seconds

0-300kmh 11.6 seconds

Power: 1500hp

Torque: 1600Nm

Price: Dh13,400,000

On sale: now

Aston martin DBX specs

Engine: 4.0-litre twin-turbo V8

Transmission: nine-speed automatic

Power: 542bhp

Torque: 700Nm

Top speed: 291kph

Price: Dh848,000

On sale: Q2, 2020
 

Disposing of non-recycleable masks
    Use your ‘black bag’ bin at home Do not put them in a recycling bin Take them home with you if there is no litter bin
  • No need to bag the mask
LA LIGA FIXTURES

Friday Celta Vigo v Villarreal (midnight kick-off UAE)

Saturday Sevilla v Real Sociedad (4pm), Atletico Madrid v Athletic Bilbao (7.15pm), Granada v Barcelona (9.30pm), Osasuna v Real Madrid (midnight)

Sunday Levante v Eibar (4pm), Cadiz v Alaves (7.15pm), Elche v Getafe (9.30pm), Real Valladolid v Valencia (midnight)

Monday Huesca v Real Betis (midnight)

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Engine: 2.0-litre 4-cylinder turbo

Power: 240hp at 5,500rpm

Torque: 390Nm at 3,000rpm

Transmission: eight-speed auto

Price: from Dh122,745

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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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The years Ramadan fell in May

1987

1954

1921

1888