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Ukrainian President Volodymyr Zelenskyy met UN Secretary General Antonio Guterres in Kyiv for talks on Thursday amid the continuing Russian invasion.
The meeting came after Mr Guterres surveyed the destruction in small towns surrounding the capital and saw some of the horrors from the first onslaught of the war.
He condemned the atrocities committed in places such as Bucha, where evidence of mass killings of civilians was found after Russia retreated in the face of unexpectedly stiff resistance.
Mr Guterres also mentioned his meeting in Moscow with Russian Foreign Minister Sergey Lavrov, in which he called the Russian invasion “war”.
He said the Security Council failed to go far enough in its efforts to “prevent and end” Russia’s war in Ukraine.
“Let me be very clear: the Security Council failed to do everything in its power to prevent and end this war. And this is the source of great disappointment, frustration and anger,” he said alongside Mr Zelenskyy.
The UN is doing everything possible to ensure the evacuation of civilians from the "apocalypse", Mr Guterres said.
"Today, the people of Mariupol are in desperate need … they need an escape route out of the apocalypse," he said.
"We are doing everything we can to make it happen."
Earlier, Mr Guterres declared Russia's invasion of Ukraine “an absurdity” as he visited the towns on Thursday.
He urged Russia to co-operate with investigations into alleged atrocities as he toured the ruins of Borodyanka, Bucha and Irpin, three towns near Kyiv, before the meeting with Mr Zelenskyy.
Mr Guterres was accompanied by local military and civilian leaders who showed him residential buildings that were destroyed when Russia attacked and temporarily occupied the towns.
He was told by a Ukrainian military official that 112 civilians had been found dead in Borodyanka and that half of its buildings had been hit by Russian fire.
Speaking about what he called the “horrendous sight” left behind by Russian troops, Mr Guterres said “civilians always pay the highest price” in a war they did not initiate.
“I imagine my family in one of those houses that is now destroyed and black. I see my granddaughters running away in panic," he said. “So the war is an absurdity in the 21st century."
On possible prosecutions of Russian officials after visiting Bucha, Mr Guterres said: "When we talk about war crimes, we cannot forget that the worst of crimes is war itself."
Bucha has become synonymous with the alleged atrocities committed by Russian troops in Ukraine, after bodies of hundreds of civilians were discovered following the withdrawal of Moscow's troops last month.
Ukrainian prosecutors said on Thursday that they were investigating 10 Russian soldiers for alleged war crimes in Bucha.
The chief prosecutor of the International Criminal Court is also working with Ukraine and its allies to investigate the claims. Moscow pulled out of the ICC treaty in 2016.
Since pulling out of Kyiv, Russia has refocused its offensive on the south and east of Ukraine.
Ukraine said it had repelled six attacks by Moscow's forces in the breakaway Donetsk and Luhansk regions in the past day.
The Ukrainian military said the Kremlin was looking to establish full control over those regions but claimed Russia had lost another 400 troops in 24 hours, taking the purported total to 22,800.
Mr Guterres told CNN that despite his diplomatic efforts, "the war will not end with meetings" but when Russia agrees to a ceasefire and paves the way for a political solution.
As Mr Zelenskyy continues his appeals for military support from the West, MPs in Germany voted to approve the export of heavy weapons such as anti-aircraft tanks, a move welcomed by Ukraine after weeks of complaints over the pace of military support from Berlin.
Nato Secretary General Jens Stoltenberg, meanwhile, said the alliance was ready to maintain support for Ukraine for years if the conflict dragged on for that long.
He said longer-term support for Ukraine would include training its troops on advanced western equipment instead of relying on Soviet-era gear forwarded by countries in the former Warsaw Pact.
"There is absolutely the possibility that this war will drag on and last for months and years," Mr Stoltenberg said.
The trip by the UN chief is his first to Ukraine since the invasion in February, making him the latest senior figure to go to Kyiv after the leaders of Britain, the EU and other powers.
It comes two days after Mr Guterres held talks in the Kremlin with Russian President Vladimir Putin.
Although Mr Guterres was criticised by some for offering Moscow a propaganda opportunity, the UN said the meeting had produced an agreement in principle to get civilians out of a surrounded steel plant in Mariupol.
Ukraine says civilians are sheltering in the Azovstal steelworks alongside soldiers defending the southern port, which both sides say is mostly in Russian hands.
Humanitarian workers from the UN and the Red Cross are trying to arrange an evacuation but say a ceasefire is needed to enable this.
Ukraine and Russia blamed each other for earlier failed attempts at opening humanitarian corridors.
Farhan Haq, a spokesman for Mr Guterres, said some military activity was still going on at Azovstal, despite Mr Putin's statement last week that the plant should be sealed off rather than stormed.
“We want to make sure that is halted, and in such a way that we can actually bring people to safety. We don’t have those conditions on the ground as of this moment,” Mr Haq said.
UAE rugby season
FIXTURES
West Asia Premiership
Dubai Hurricanes v Dubai Knights Eagles
Dubai Tigers v Bahrain
Jebel Ali Dragons v Abu Dhabi Harlequins
UAE Division 1
Dubai Sharks v Dubai Hurricanes II
Al Ain Amblers v Dubai Knights Eagles II
Dubai Tigers II v Abu Dhabi Saracens
Jebel Ali Dragons II v Abu Dhabi Harlequins II
Sharjah Wanderers v Dubai Exiles II
LAST SEASON
West Asia Premiership
Winners – Bahrain
Runners-up – Dubai Exiles
UAE Premiership
Winners – Abu Dhabi Harlequins
Runners-up – Jebel Ali Dragons
Dubai Rugby Sevens
Winners – Dubai Hurricanes
Runners-up – Abu Dhabi Harlequins
UAE Conference
Winners – Dubai Tigers
Runners-up – Al Ain Amblers
Who has been sanctioned?
Daniella Weiss and Nachala
Described as 'the grandmother of the settler movement', she has encouraged the expansion of settlements for decades. The 79 year old leads radical settler movement Nachala, whose aim is for Israel to annex Gaza and the occupied West Bank, where it helps settlers built outposts.
Harel Libi & Libi Construction and Infrastructure
Libi has been involved in threatening and perpetuating acts of aggression and violence against Palestinians. His firm has provided logistical and financial support for the establishment of illegal outposts.
Zohar Sabah
Runs a settler outpost named Zohar’s Farm and has previously faced charges of violence against Palestinians. He was indicted by Israel’s State Attorney’s Office in September for allegedly participating in a violent attack against Palestinians and activists in the West Bank village of Muarrajat.
Coco’s Farm and Neria’s Farm
These are illegal outposts in the West Bank, which are at the vanguard of the settler movement. According to the UK, they are associated with people who have been involved in enabling, inciting, promoting or providing support for activities that amount to “serious abuse”.
The biog
Name: Marie Byrne
Nationality: Irish
Favourite film: The Shawshank Redemption
Book: Seagull by Jonathan Livingston
Life lesson: A person is not old until regret takes the place of their dreams
Why your domicile status is important
Your UK residence status is assessed using the statutory residence test. While your residence status – ie where you live - is assessed every year, your domicile status is assessed over your lifetime.
Your domicile of origin generally comes from your parents and if your parents were not married, then it is decided by your father. Your domicile is generally the country your father considered his permanent home when you were born.
UK residents who have their permanent home ("domicile") outside the UK may not have to pay UK tax on foreign income. For example, they do not pay tax on foreign income or gains if they are less than £2,000 in the tax year and do not transfer that gain to a UK bank account.
A UK-domiciled person, however, is liable for UK tax on their worldwide income and gains when they are resident in the UK.
MATCH INFO
Manchester United 2
(Martial 30', McTominay 90 6')
Manchester City 0
MATCH INFO
World Cup qualifier
Thailand 2 (Dangda 26', Panya 51')
UAE 1 (Mabkhout 45 2')
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
MATCH INFO
Serie A
Juventus v Fiorentina, Saturday, 8pm (UAE)
Match is on BeIN Sports
French business
France has organised a delegation of leading businesses to travel to Syria. The group was led by French shipping giant CMA CGM, which struck a 30-year contract in May with the Syrian government to develop and run Latakia port. Also present were water and waste management company Suez, defence multinational Thales, and Ellipse Group, which is currently looking into rehabilitating Syrian hospitals.
Other acts on the Jazz Garden bill
Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.
What can you do?
Document everything immediately; including dates, times, locations and witnesses
Seek professional advice from a legal expert
You can report an incident to HR or an immediate supervisor
You can use the Ministry of Human Resources and Emiratisation’s dedicated hotline
In criminal cases, you can contact the police for additional support
