Banksy has confirmed that the mural of a sneezing woman which appeared overnight in Bristol is his.
The clandestine street artist laid claim to it in an oblique post on Instagram on Thursday featuring the artwork and the word "Aachoo!!"
Instagram is his platform of choice for such revelations.
The mystery piece features an elderly woman in a headscarf who is sneezing while her dentures fly into the air.
It is the second Banksy to appear in public in as many months after a hula-hooping girl piece was revealed in Nottingham in October and has been covered by a sheet of Perspex for protection.
Bristol resident Dale Comley told the BBC said he saw “a man in a hi-vis jacket” early on Thursday morning who he believed was Banksy.
"I saw a man in a hi-vis jacket leaning against the railings opposite – he was looking at the wall the whole time," he said. "Then about an hour later I looked out and saw loads of people in the street.”
Vale Street, where the artwork appeared, is said to be England’s steepest road. Each year, locals use its slope for an Easter egg-rolling contest.
Banksy, whose identity has never been revealed, first cut his teeth in Bristol’s underground scene in the 1990s. The artist now has a cult following and his works typically sell for hundreds of thousands of pounds.
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People take pictures of a new Banksy artwork in Islington, London, in March 2024. Getty Images -

A work by Banksy is removed in Peckham, south-east London, in December 2023. Getty Images -

Graffiti created by British artist Banksy under a protective screen on the damaged wall of a residential building in Irpin, Ukraine in April 2023. Getty Images -

An artwork painted on the side of a property in Herne Bay, Kent in March 2023. PA -

The artwork by street artist Banksy, titled 'Valentine's Day Mascara' on the side of a building in Margate, Kent in February 2023. PA -

A Reveller walks by a graffiti attributed to Banksy as he arrives at Worthy Farm in Somerset during the Glastonbury Festival in June 2022. Reuters -

A Banksy artwork in Nottingham in October 2020. Reuters -

Show me the Monet by Banksy at Sotheby's Galleries in London in October 2020. AFP -
Banksy's Sunflowers From Petrol Station, inspired by Vincent van Gogh. PA -

Banksy captioned the photo of this work Game Changer. Photo: Instagram -

A customised stab-proof vest by street artist Banksy at the Design Museum in London. EPA -

A Banksy stencil posted on Instagram in June 2020, with a caption asking 'What should we do with the empty plinth in the middle of Bristol?' Photo: Instagram -

A Banksy piece inspired by the death of George Floyd and subsequent Black Lives Matter protests. Photo: Instagram -

Girl with a Pierced Eardrum, in Bristol. Getty -

Banksy released a new piece in his bathroom as he worked from home during the Covid-19 pandemic in March 2020. Photo: Instagram -

A Valentine's Day piece by Banksy appeared in Bristol in February 2020. Reuters -

A Christmas mural by Banksy in Birmingham, December 2019. The piece made a statement about homelessness. Reuters -

Banksy's pop-up shop called Gross Domestic Product in Croydon, London in 2019. AFP -

A view of Banksy's migrant child mural, half-submerged in high water in Venice, November 2019. EPA -

Devolved Parliament at Sotheby's auction house in London, featuring chimpanzees as MPs in the House of Commons. EPA -

A Banksy artwork in Marble Arch, London, at the site of an Extinction Rebellion protest camp. EPA -

Love is in the Bin at the Frieder Burda Museum in Baden-Baden, Germany. EPA -

There is Always Hope. EPA -

Season's Greetings (2018) was painted on a garage in Port Talbot, Wales. Getty -

Part of the unauthorised exhibition entitled Banksy, Genius or Vandal? in Madrid, December 2018. EPA -

A piece by Banksy, acquired by actor Robin Williams, was among auction items on display in Los Angeles, September 2018. EPA -

A Brexit-inspired mural by Banksy in Dover, south-east England. EPA -

A veiled woman in mourning beside the Bataclan concert venue in Paris where 90 people where killed by terrorists in November 2015. EPA -

An artwork attributed to Banksy showing Napoleon's horse rearing, in Paris, June 2018. EPA -

A mural depicting a rat on a popped champagne cork, in Paris, June 2018. EPA -

A rat in the inner portion of a clock in New York City, March 2018. EPA -

A Banksy mural highlights the imprisonment of Turkish artist and journalist Zehra Dogan, on the Bowery, New York City in February 2019. EPA -

A Banksy painting appeared on the first day of the 2017 Sundance Film Festival in Park City, Utah. EPA -

Flying Copper on display in Berlin. EPA -

The Bridge Farm Primary School where a new mural appeared during half term in Withchurch, England. The mural was a thanks to the school for naming a school wing after Banksy. EPA -

The Son of a Migrant from Syria depicting Apple's Steve Jobs in the refugee camp called The Jungle in Calais, France. EPA -

Dismaland, a temporary exhibition that opened at a derelict seafront lido in Weston-Super-Mare, England in 2015. Getty -

Bomb Hugger after it was defaced in Hamburg, February 2015. EPA -

Banksy appeared to comment on methods used by Britain's intelligence services with this piece in Cheltenham. EPA -

The Twin Towers in Tribeca appeared in New York in 2013. EPA -

A mural by Banksy in Queens, New York. EPA -

Three years after Hurricane Katrina wrought havoc in the Gulf of Mexico, Banksy created some commemorative pieces in New Orleans, Louisiana. EPA -

Another mural by Banksy in New Orleans. EPA -

A Banksy in London, May 2008. EPA -

A piece to mark Queen Elizabeth II's golden jubilee appeared on Clink Street, near London Bridge, in May 2002. EPA
MATCH INFO
Real Madrid 2
Vinicius Junior (71') Mariano (90 2')
Barcelona 0
Madrid Open schedule
Men's semi-finals
Novak Djokovic (1) v Dominic Thiem (5) from 6pm
Stefanos Tsitsipas (8) v Rafael Nadal (2) from 11pm
Women's final
Simona Halep (3) v Kiki Bertens (7) from 8.30pm
From Zero
Artist: Linkin Park
Label: Warner Records
Number of tracks: 11
Rating: 4/5
Paatal Lok season two
Directors: Avinash Arun, Prosit Roy
Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong
Rating: 4.5/5
Pearls on a Branch: Oral Tales
Najlaa Khoury, Archipelago Books
SPECS
Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.
Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.
“Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.
Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.
“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.
Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.
From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.
Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.
BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.
Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.
Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.
“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.
Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.
“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.
“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”
The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
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
More from David Lepeska
Most%20ODI%20hundreds
How does ToTok work?
The calling app is available to download on Google Play and Apple App Store
To successfully install ToTok, users are asked to enter their phone number and then create a nickname.
The app then gives users the option add their existing phone contacts, allowing them to immediately contact people also using the application by video or voice call or via message.
Users can also invite other contacts to download ToTok to allow them to make contact through the app.
Federer's 11 Wimbledon finals
2003 Beat Mark Philippoussis
2004 Beat Andy Roddick
2005 Beat Andy Roddick
2006 Beat Rafael Nadal
2007 Beat Rafael Nadal
2008 Lost to Rafael Nadal
2009 Beat Andy Roddick
2012 Beat Andy Murray
2014 Lost to Novak Djokovic
2015 Lost to Novak Djokovic
2017 Beat Marin Cilic
Afro%20salons
While you're here
Hussein Ibish: Could it be game over for Donald Trump?
Joyce Karam: Trump's campaign thrown off balance
Trump tests positive: everything we know so far
Director: Laxman Utekar
Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna
Rating: 1/5
Results
5.30pm: Maiden (TB) Dh82,500 (Dirt) 1,600m, Winner: Panadol, Mickael Barzalona (jockey), Salem bin Ghadayer (trainer)
6.05pm: Maiden (TB) Dh82,500 (Turf) 1,400m, Winner: Mayehaab, Adrie de Vries, Fawzi Nass
6.40pm: Handicap (TB) Dh85,000 (D) 1,600m, Winner: Monoski, Mickael Barzalona, Salem bin Ghadayer
7.15pm: Handicap (TB) Dh102,500 (T) 1,800m, Winner: Eastern World, Royston Ffrench, Charlie Appleby
7.50pm: Handicap (TB) Dh92,500 (D) 1,200m, Winner: Madkal, Adrie de Vries, Fawzi Nass
8.25pm: Handicap (TB) Dh92,500 (T) 1,200m, Winner: Taneen, Dane O’Neill, Musabah Al Muhairi
The flights: South African Airways flies from Dubai International Airport with a stop in Johannesburg, with prices starting from around Dh4,000 return. Emirates can get you there with a stop in Lusaka from around Dh4,600 return.
The details: Visas are available for 247 Zambian kwacha or US$20 (Dh73) per person on arrival at Livingstone Airport. Single entry into Victoria Falls for international visitors costs 371 kwacha or $30 (Dh110). Microlight flights are available through Batoka Sky, with 15-minute flights costing 2,265 kwacha (Dh680).
Accommodation: The Royal Livingstone Victoria Falls Hotel by Anantara is an ideal place to stay, within walking distance of the falls and right on the Zambezi River. Rooms here start from 6,635 kwacha (Dh2,398) per night, including breakfast, taxes and Wi-Fi. Water arrivals cost from 587 kwacha (Dh212) per person.
Sarfira
Director: Sudha Kongara Prasad
Starring: Akshay Kumar, Radhika Madan, Paresh Rawal
Rating: 2/5
Kareem Shaheen on Canada
Tomorrow 2021
• Remittance charges will be tackled by blockchain
• UAE's monumental and risky Mars Mission to inspire future generations, says minister
• Could the UAE drive India's economy?
• News has a bright future and the UAE is at the heart of it
• Architecture is over - here's cybertecture
• The National announces Future of News journalism competition
• Round up: Experts share their visions of the world to come
Friday's schedule in Madrid
Men's quarter-finals
Novak Djokivic (1) v Marin Cilic (9) from 2pm UAE time
Roger Federer (4) v Dominic Thiem (5) from 7pm
Stefanos Tsitsipas (8) v Alexander Zverev (3) from 9.30pm
Stan Wawrinka v Rafael Nadal (2) from 11.30pm
Women's semi-finals
Belinda Bencic v Simona Halep (3) from 4.30pm
Sloane Stephens (8) v Kiki Bertens (7) from 10pm
World Mental Health Day
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants


