Live updates: follow the latest news on Russia-Ukraine
The Russian army claimed on Wednesday that it had taken control of the southern Ukrainian city of Kherson, as Moscow’s attack on Ukraine entered its seventh day.
“Russian divisions of the armed forces have taken the regional centre of Kherson under full control,” Russia’s Defence Ministry spokesman, Igor Konashenkov, said on television.
He said public services and transport were operating as usual.
“The city is not experiencing shortages of food and essential goods,” he said.
Kherson’s mayor, Igor Nikolayev, said on Facebook: “We are still Ukraine. Still firm.”
Contradicting the Russian Army’s claims, Mr Nikolayev said he needed to find a way to “collect the dead” and “restore electricity, gas, water and heating where they are damaged”.
“But I warn you right away: to complete these tasks today means to perform a miracle,” he said.
Kherson is about 73 kilometres west of Kakhovka hydroelectric plant on the Dnieper River, where a large build-up of Russian forces has been observed.
More than 2,000 civilians have been killed since the Russian incursion began last week, Ukraine’s emergency service said on Wednesday.
‘No time to be neutral’
Russia is aiming to erase Ukraine, its history and people, President Volodymyr Zelenskyy said in a video on Wednesday, amid the heavy shelling of the Black Sea port of Mariupol.
Moscow switched to strikes on Ukrainian cities on Tuesday and appeared poised for an advance on Kiev as the West tightened an economic noose around Russia in retaliation.
But Mr Zelenskyy, unshaven and wearing a khaki T-shirt, said the West’s response was not enough. He called for more international support, including backing for Ukraine’s desire to join the EU.
“This is no time to be neutral,” said Mr Zelenskyy, whose defiant and emotional tone in regular video addresses has offered his country support and leadership in the war.
“They don’t know a thing about Kiev, about our history. But they all have orders to erase our history, erase our country, erase us all.”
In the video, he said almost 6,000 Russian troops had been killed.
Mykhailo Fedorov, Ukraine's deputy prime minister, said he had asked Pope Francis to urge Vladimir Putin to open humanitarian corridors.
Russian paratroopers land in Kharkiv
Russian paratroopers landed in the eastern Ukrainian city of Kharkiv on Wednesday, where they are involved in heavy fighting with defenders, the Ukrainian army said.
“Russian airborne troops landed in Kharkiv … and attacked a local hospital,” the army said on messaging app Telegram. “There is a continuing fight between the invaders and the Ukrainians.”
A school in Kharkiv was hit by a Russian missile, Ukrainian officials said. They posted photos online showing a huge hole in the side of a building, and debris blown across desks and chairs.
Earlier, the deputy regional governor of the city said a cruise missile had hit the local council building.
Russian forces escalated their attacks on crowded urban areas on Tuesday, in what President Zelenskyy called a blatant campaign of terror.
“Nobody will forgive. Nobody will forget,” Mr Zelenskyy said, after Tuesday’s rocket and missile attack on Kharkiv, the country’s second-largest city, and the bombing of a TV tower in the capital, Kiev.
At least 10 people were killed and 35 wounded in Tuesday’s strikes at the centre of Kharkiv, Interior Ministry adviser Anton Herashchenko said.
US President Joe Biden vowed to make Russia’s president “pay a price” for the invasion.
Hundreds of thousands of Ukrainians have fled the fighting as a Russian military convoy north of Kyiv – reported to be 60 kilometres long – advances towards the city.
About 140km west of the capital, in the city of Zhytomyr, four people, including a child, were killed on Tuesday by a Russian cruise missile, a Ukrainian official said.
Mr Putin ordered the “special military operation” last Thursday in a attempt to disarm Ukraine, capture the “neo-Nazis” he claims are running the country and crush its hopes of forging closer ties with the West.
Ukraine, which is not a member of Nato, has called on the US-led military alliance to implement a no-fly zone.
The plea was rejected by Washington, which fears such a measure would stoke a direct conflict between the world’s two biggest nuclear powers.
The US and its allies have sent weapons to Ukraine instead.
Treasury Secretary Janet Yellen said Washington had agreed with partners to convene a task force “to freeze and seize the assets of key Russian elites“.
Britain’s Prime Minister Boris Johnson on Wednesday suggested Mr Putin may have committed war crimes in Ukraine.
“What we have seen already from Vladimir Putin’s regime in the use of the munitions that they have already been dropping on innocent civilians in my view already fully qualifies as a war crime,” he told MPs in the House of Commons.
Ian Blackford, the Scottish National Party’s leader in Westminster, called Mr Putin a “war criminal” who “must face justice” in the International Criminal Court in The Hague.
Earlier, Mr Johnson spoke to President Zelenskyy to voice his “disgust” at the “abhorrent attacks carried out by Russian forces in Ukraine in recent hours and days", a No 10 representative said in a statement.
“The prime minister told President Zelenskyy that the UK was rallying UN General Assembly members today to ensure the strongest possible condemnation of Russia at this afternoon’s UN meeting in New York,” the representative said.
“Sharing his disgust at the attacks on Ukraine, the prime minister said the UK was doing everything possible to support the Ukrainian people and their resistance.”
Strikes that damaged the Babi Yar Holocaust memorial in Kiev and the central square in Kharkiv have caused revulsion. Western allies fear it is a sign of a shift in Russian tactics towards indiscriminate targeting of urban areas.
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
Essentials
The flights
Etihad and Emirates fly direct from the UAE to Delhi from about Dh950 return including taxes.
The hotels
Double rooms at Tijara Fort-Palace cost from 6,670 rupees (Dh377), including breakfast.
Doubles at Fort Bishangarh cost from 29,030 rupees (Dh1,641), including breakfast. Doubles at Narendra Bhawan cost from 15,360 rupees (Dh869). Doubles at Chanoud Garh cost from 19,840 rupees (Dh1,122), full board. Doubles at Fort Begu cost from 10,000 rupees (Dh565), including breakfast.
The tours
Amar Grover travelled with Wild Frontiers. A tailor-made, nine-day itinerary via New Delhi, with one night in Tijara and two nights in each of the remaining properties, including car/driver, costs from £1,445 (Dh6,968) per person.
RACE CARD
6.30pm: Maiden (TB) Dh82,500 (Dirt) 1,200m
7.05pm: Maiden (TB) Dh82,500 (D) 1,900m
7.40pm: Handicap (TB) Dh102,500 (D) 2,000m
8.15pm: Conditions (TB) Dh120,000 (D) 1,600m
8.50pm: Handicap (TB) Dh95,000 (D) 1,600m
9.25pm: Handicap (TB) Dh87,500 (D) 1,400m
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
APPLE IPAD MINI (A17 PRO)
Display: 21cm Liquid Retina Display, 2266 x 1488, 326ppi, 500 nits
Chip: Apple A17 Pro, 6-core CPU, 5-core GPU, 16-core Neural Engine
Storage: 128/256/512GB
Main camera: 12MP wide, f/1.8, digital zoom up to 5x, Smart HDR 4
Front camera: 12MP ultra-wide, f/2.4, Smart HDR 4, full-HD @ 25/30/60fps
Biometrics: Touch ID, Face ID
Colours: Blue, purple, space grey, starlight
In the box: iPad mini, USB-C cable, 20W USB-C power adapter
Price: From Dh2,099
What is the FNC?
The Federal National Council is one of five federal authorities established by the UAE constitution. It held its first session on December 2, 1972, a year to the day after Federation.
It has 40 members, eight of whom are women. The members represent the UAE population through each of the emirates. Abu Dhabi and Dubai have eight members each, Sharjah and Ras al Khaimah six, and Ajman, Fujairah and Umm Al Quwain have four.
They bring Emirati issues to the council for debate and put those concerns to ministers summoned for questioning.
The FNC’s main functions include passing, amending or rejecting federal draft laws, discussing international treaties and agreements, and offering recommendations on general subjects raised during sessions.
Federal draft laws must first pass through the FNC for recommendations when members can amend the laws to suit the needs of citizens. The draft laws are then forwarded to the Cabinet for consideration and approval.
Since 2006, half of the members have been elected by UAE citizens to serve four-year terms and the other half are appointed by the Ruler’s Courts of the seven emirates.
In the 2015 elections, 78 of the 252 candidates were women. Women also represented 48 per cent of all voters and 67 per cent of the voters were under the age of 40.
TRAP
Starring: Josh Hartnett, Saleka Shyamalan, Ariel Donaghue
Director: M Night Shyamalan
Rating: 3/5
The low down on MPS
What is myofascial pain syndrome?
Myofascial pain syndrome refers to pain and inflammation in the body’s soft tissue. MPS is a chronic condition that affects the fascia (connective tissue that covers the muscles, which develops knots, also known as trigger points).
What are trigger points?
Trigger points are irritable knots in the soft tissue that covers muscle tissue. Through injury or overuse, muscle fibres contract as a reactive and protective measure, creating tension in the form of hard and, palpable nodules. Overuse and sustained posture are the main culprits in developing trigger points.
What is myofascial or trigger-point release?
Releasing these nodules requires a hands-on technique that involves applying gentle sustained pressure to release muscular shortness and tightness. This eliminates restrictions in connective tissue in orderto restore motion and alleviate pain. Therapy balls have proven effective at causing enough commotion in the tissue, prompting the release of these hard knots.
Auron Mein Kahan Dum Tha
Starring: Ajay Devgn, Tabu, Shantanu Maheshwari, Jimmy Shergill, Saiee Manjrekar
Director: Neeraj Pandey
Rating: 2.5/5
RESULTS
6.30pm Al Maktoum Challenge Round-1 Group One (PA) US$65,000 (Dirt) 1,600m
Winner RB Money To Burn, Fabrice Veron (jockey), Eric Lemartinel (trainer).
7.05pm Handicap (TB) $175,000 (Turf) 1,200m
Winner Ekhtiyaar, Jim Crowley, Doug Watson.
7.40pm UAE 2000 Guineas Trial Conditions (TB) $100,000 (D) 1,600m
Winner Commanding, Richard Mullen, Satish Seemar.
8.15pm Singspiel Stakes Group Two (TB) $250,000 (T) 1,800m
Winner Benbatl, Christophe Soumillon, Saeed bin Suroor.
8.50pm Handicap (TB) $135,000 (T) 1,600m
Winner Zakouski, William Buick, Charlie Appleby.
9.25pm Al Maktoum Challenge Round-1 Group Two (TB) $350,000 (D) 1,600m
Winner Kimbear, Pat Dobbs, Doug Watson.
10pm Dubai Trophy Conditions (TB) $100,000 (T) 1,200m
Winner Platinum Star, Christophe Soumillon, Saeed bin Suroor.
10.35pm Handicap (TB) $135,000 (T) 1,600m
Winner Key Victory, James Doyle, Charlie Appleby.
Name: Peter Dicce
Title: Assistant dean of students and director of athletics
Favourite sport: soccer
Favourite team: Bayern Munich
Favourite player: Franz Beckenbauer
Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates