• An activist protests at a candlelit vigil against the execution of Malaysian citizen Nagaenthran Dharmalingam, who was convicted of a drug offence 11 years ago in Singapore but had been diagnosed as intellectually disabled, outside Singapore's embassy in Kuala Lumpur. EPA
    An activist protests at a candlelit vigil against the execution of Malaysian citizen Nagaenthran Dharmalingam, who was convicted of a drug offence 11 years ago in Singapore but had been diagnosed as intellectually disabled, outside Singapore's embassy in Kuala Lumpur. EPA
  • His lawyers had filed successive appeals against his death penalty, saying he was intellectually disabled. Reuters
    His lawyers had filed successive appeals against his death penalty, saying he was intellectually disabled. Reuters
  • His brother Navin Kumar said the execution had been carried out in Singapore. He said the body would be sent back to Malaysia for a funeral in Ipoh. Reuters
    His brother Navin Kumar said the execution had been carried out in Singapore. He said the body would be sent back to Malaysia for a funeral in Ipoh. Reuters
  • Angelia Pranthaman, sister of Pannir Selvam Pranthaman, another Malaysian drug trafficker facing death sentence, cries at the vigil for Nagaenthran Dharmalingam in Kuala Lumpur. Reuters
    Angelia Pranthaman, sister of Pannir Selvam Pranthaman, another Malaysian drug trafficker facing death sentence, cries at the vigil for Nagaenthran Dharmalingam in Kuala Lumpur. Reuters
  • Dharmalingam's mother filed a last-minute legal challenge to halt her son's execution but it was dismissed by the Singapore Court of Appeal. EPA
    Dharmalingam's mother filed a last-minute legal challenge to halt her son's execution but it was dismissed by the Singapore Court of Appeal. EPA
  • At the end of the hearing, Nagaenthran and his family reached through a gap in a glass screen to grasp each others' hands tightly as they wept. EPA
    At the end of the hearing, Nagaenthran and his family reached through a gap in a glass screen to grasp each others' hands tightly as they wept. EPA
  • About 300 people held a candlelight vigil at a Singapore park on Monday to protest against the hanging. EPA
    About 300 people held a candlelight vigil at a Singapore park on Monday to protest against the hanging. EPA
  • Anti-death penalty group Reprieve called the execution a 'tragic miscarriage of justice'. Reuters
    Anti-death penalty group Reprieve called the execution a 'tragic miscarriage of justice'. Reuters
  • Panchalai Supermaniam, mother of Nagaenthran Dharmalingam, weeps as she thanks supporters and activists after her last-ditch challenge was dismissed, outside the Supreme Court in Singapore. Reuters
    Panchalai Supermaniam, mother of Nagaenthran Dharmalingam, weeps as she thanks supporters and activists after her last-ditch challenge was dismissed, outside the Supreme Court in Singapore. Reuters
  • Another vigil was held outside the Singapore High Commission in Kuala Lumpur on Tuesday evening appealing for clemency, with one protester carrying a placard reading 'Singapore spare Nagaenthran the noose. Reuters
    Another vigil was held outside the Singapore High Commission in Kuala Lumpur on Tuesday evening appealing for clemency, with one protester carrying a placard reading 'Singapore spare Nagaenthran the noose. Reuters
  • The Singapore government says the death penalty is a deterrent against drug trafficking and most of its citizens support capital punishment. AFP
    The Singapore government says the death penalty is a deterrent against drug trafficking and most of its citizens support capital punishment. AFP

Singapore executes 'intellectually disabled' Malaysian man for drug offences


  • English
  • Arabic

A Malaysian man convicted of drug trafficking has been executed in Singapore despite his mother's claims he had an intellectual disability.

Nagaenthran Dharmalingam, 34, had been on death row for more than 10 years for trafficking 44 grams of heroin into Singapore, which has some of the world's toughest drugs laws.

His lawyers had filed multiple appeals against his execution, saying he was intellectually disabled.

His brother Navin Kumar, 22, told Reuters the execution had been carried out. He said the body would be sent back to Malaysia for a funeral in the town of Ipoh.

A Singapore court on Tuesday turned down a legal challenge put forward by Nagaenthran's mother, clearing the way for the execution by hanging.

At the end of the hearing, Nagaenthran and his family reached through a gap in a glass screen to grasp each others' hands tightly as they wept.

His cries of "ma" could be heard around the courtroom, Reuters said.

About 300 people held a candlelight vigil at a Singapore park on Monday to protest against the planned hanging.

People gather at Speakers Corner in Singapore on April 25 during a vigil for Malaysian national Nagaenthran Dharmalingam, sentenced to death for trafficking heroin into Singapore. AFP
People gather at Speakers Corner in Singapore on April 25 during a vigil for Malaysian national Nagaenthran Dharmalingam, sentenced to death for trafficking heroin into Singapore. AFP

Anti-death penalty group Reprieve called the execution a "tragic miscarriage of justice". It said it could be a "watershed moment" for opposition against the death penalty in Singapore.

A vigil was also held outside the Singapore High Commission in Kuala Lumpur on Tuesday evening appealing for clemency, with one protester carrying a placard reading "Singapore spare Nagaenthran the noose".

"We are unspeakably heartbroken at this incredible cruelty," Amnesty International Malaysia said on Twitter, calling for the fight against the death penalty to continue in his memory.

Nagaenthran's case attracted world attention, with a group of UN experts and British billionaire Richard Branson joining Malaysia's prime minister and human rights activists to urge Singapore to commute his sentence.

His lawyers and activists said Nagaenthran's IQ was found to be 69, a level recognised as an intellectual disability.

The courts determined he knew what he was doing at the time of his crime and ruled there was no admissible evidence showing any decline in his mental condition.

The Singapore government says the death penalty is a deterrent against drug trafficking and most of its citizens support capital punishment.

RESULT

Huddersfield Town 1 Manchester City 2
Huddersfield: Otamendi (45' 1 og), van La Parra (red card 90' 6)
Man City: Agüero (47' pen), Sterling (84')

Man of the match: Christopher Schindler (Huddersfield Town)

Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

Engine: 3.5-litre V6

Transmission: eight-speed automatic

Power: 290hp

Torque: 340Nm

Price: Dh155,800

On sale: now

The specs: 2018 Maserati GranTurismo/GranCabrio

Price, base Dh485,000 (GranTurismo) and Dh575,000 (GranCabrio)

Engine 4.7L V8

Transmission Six-speed automatic

Power 460hp @ 7,000rpm

Torque 520Nm @ 4,750rpm

Fuel economy, combined 14.3L (GranTurismo) and 14.5L (GranCabrio) / 100km

Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

On sale: Now

Price: From Dh590,000

UAE currency: the story behind the money in your pockets
The specs: 2018 Mazda CX-5

Price, base / as tested: Dh89,000 / Dh130,000
Engine: 2.5-litre four-cylinder
Power: 188hp @ 6,000rpm
Torque: 251Nm @ 4,000rpm
Transmission: Six-speed automatic
​​​​​​​Fuel consumption, combined: 7.1L / 100km

ETFs explained

Exhchange traded funds are bought and sold like shares, but operate as index-tracking funds, passively following their chosen indices, such as the S&P 500, FTSE 100 and the FTSE All World, plus a vast range of smaller exchanges and commodities, such as gold, silver, copper sugar, coffee and oil.

ETFs have zero upfront fees and annual charges as low as 0.07 per cent a year, which means you get to keep more of your returns, as actively managed funds can charge as much as 1.5 per cent a year.

There are thousands to choose from, with the five biggest providers BlackRock’s iShares range, Vanguard, State Street Global Advisors SPDR ETFs, Deutsche Bank AWM X-trackers and Invesco PowerShares.

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

All about the Sevens

Cape Town Sevens on Saturday and Sunday: Pools A – South Africa, Kenya, France, Russia; B – New Zealand, Australia, Spain, United States; C – England, Scotland, Argentina, Uganda; D – Fiji, Samoa, Canada, Wales

HSBC World Sevens Series standing after first leg in Dubai 1 South Africa; 2 New Zealand; 3 England; 4 Fiji; 5 Australia; 6 Samoa; 7 Kenya; 8 Scotland; 9 France; 10 Spain; 11 Argentina; 12 Canada; 13 Wales; 14 Uganda; 15 United States; 16 Russia

Race card

6.30pm: Maiden (TB) Dh 82,500 (Dirt) 1.600m

7.05pm: Maiden (TB) Dh 82,500 (D) 2,000m

7.50pm: Handicap (TB) Dh 82,500 (D) 1,600m

8.15pm: The Garhoud Sprint Listed (TB) Dh 132,500 (D) 1,200m

8.50pm: The Entisar Listed (TB) Dh 132,500 (D) 2,000m

9.25pm: Conditions (TB) Dh 120,000 (D) 1,400m

How to join and use Abu Dhabi’s public libraries

• There are six libraries in Abu Dhabi emirate run by the Department of Culture and Tourism, including one in Al Ain and Al Dhafra.

• Libraries are free to visit and visitors can consult books, use online resources and study there. Most are open from 8am to 8pm on weekdays, closed on Fridays and have variable hours on Saturdays, except for Qasr Al Watan which is open from 10am to 8pm every day.

• In order to borrow books, visitors must join the service by providing a passport photograph, Emirates ID and a refundable deposit of Dh400. Members can borrow five books for three weeks, all of which are renewable up to two times online.

• If users do not wish to pay the fee, they can still use the library’s electronic resources for free by simply registering on the website. Once registered, a username and password is provided, allowing remote access.

• For more information visit the library network's website.

Updated: April 27, 2022, 11:15 AM