Gurkha veteran Hari Budha Magar, who lost both his legs after stepping on an improvised explosive device in Afghanistan, has become the first double above-the-knee amputee to climb Mount Everest.
Mr Magar was almost killed by the blast, while serving with the British Army in 2010.
“He reached the top of Sagarmatha at around 3pm [Nepali time] on Friday. After successfully summiting the peak, he has now descended to the base camp, and will return to Kathmandu tomorrow (Monday),” Him Bista, a member of his team, told AFP on Sunday.
Sagarmatha is the Nepali name for Everest.
Mr Magar, 43, lost his legs after stepping on the device during a patrol in Afghanistan with the Gurkhas, a unit of Nepalis who have fought with the British Army for more than 200 years.
Two below-the-knee amputees – New Zealander Mark Inglis in 2006 and China's Xia Boyu in 2018 – had previously reached the peak.
Mr Magar was fitted with prosthetic legs and has since climbed several peaks including Morocco's Mount Toubkal, Scotland's Ben Nevis and Mont Blanc in the Alps.
The former corporal was prevented for several years from climbing the world's highest mountain by a Nepalese law banning double amputees – and also blind people – from mountaineering.
In 2018, Nepal's top court rescinded the law under pressure from Mr Magar and others.
“As long as you can adapt your life according to the time and the situation, we can do anything we want. There is no limit, the sky is the limit,” Magar told AFP last month before heading to the Everest base camp.
On his website, his mission was promoted under the slogan “no legs, no limits”.
Nepal is home to eight of the world's 10 highest peaks and welcomes hundreds of adventurers each spring, when temperatures are mild and often treacherous Himalayan winds are typically calm.
Bigyan Koirala, a tourism department official, said that nearly 450 climbers have already scaled Everest this season.
Authorities have issued 478 permits to foreign climbers this year, with each paying an $11,000 fee.
Since most will need a guide, more than 900 people – a record – are expected to try to summit during the season, which runs until early June.
Nine climbers have already lost their lives this climbing season.
Meet Iraq's amputee football team, healing through sports
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Moral education needed in a 'rapidly changing world'
Moral education lessons for young people is needed in a rapidly changing world, the head of the programme said.
Alanood Al Kaabi, head of programmes at the Education Affairs Office of the Crown Price Court - Abu Dhabi, said: "The Crown Price Court is fully behind this initiative and have already seen the curriculum succeed in empowering young people and providing them with the necessary tools to succeed in building the future of the nation at all levels.
"Moral education touches on every aspect and subject that children engage in.
"It is not just limited to science or maths but it is involved in all subjects and it is helping children to adapt to integral moral practises.
"The moral education programme has been designed to develop children holistically in a world being rapidly transformed by technology and globalisation."
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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
The specs: 2018 Nissan 370Z Nismo
The specs: 2018 Nissan 370Z Nismo
Price, base / as tested: Dh182,178
Engine: 3.7-litre V6
Power: 350hp @ 7,400rpm
Torque: 374Nm @ 5,200rpm
Transmission: Seven-speed automatic
Fuel consumption, combined: 10.5L / 100km
