A British Medical Journal report warns against closing schools over winter as Iraqi children returned to school in Baghdad recently after months of closure. Reuters
A British Medical Journal report warns against closing schools over winter as Iraqi children returned to school in Baghdad recently after months of closure. Reuters
A British Medical Journal report warns against closing schools over winter as Iraqi children returned to school in Baghdad recently after months of closure. Reuters
A British Medical Journal report warns against closing schools over winter as Iraqi children returned to school in Baghdad recently after months of closure. Reuters

Covid-19: how the cautious approach of Europe’s schools is limiting children’s education


Thomas Harding
  • English
  • Arabic

Schools are being "excessively risk-averse" in their approach to Covid-19 in a policy that is damaging children's education, according to a team of specialists.

European governments need to undertake an "urgent rethink" of policies designed to contain coronavirus to avoid widespread school closures this winter, children's infectious disease experts said.

They said the effects of missed lessons on children’s mental health and education during the first wave of the virus far outweighed the benefits of shutting schools.

"The default position for primary schools should be the implementation of less restrictive infection control requirements," the medics wrote in the British Medical Journal paper published on Sunday.

This would include not enforcing compulsory mask-wearing, no requirement for entire bubbles to isolate after a single case at school, and for teachers to be a priority for the Covid-19 vaccine.

The blanket policy used in Europe for children of all ages is “not evidence based and is too restrictive and inflexible”, said the report, published online in the Archives of Disease in Childhood.

It could also significantly disadvantage primary school pupils and their families.

School policies across Europe made no distinction between primary and secondary school, "despite the known differences in the risks of infection and spread in these two age groups".

With no provision to tighten or relax restrictions in secondary and primary schools, the younger children could be severely hampered.

“That’s because young children get between 4 and 8 respiratory infections every winter and the symptoms of a bad cold or other viral infection often overlap with those of Covid-19,” the report said.

“And if it’s difficult to get a test or takes a while to get a result, young children will inevitably miss significant quantities of schooling this winter.”

The recommendation in some European countries, including Britain, for an entire family to isolate if a child has coronavirus symptoms while awaiting their test results limits parents’ ability to work and pupils’ freedom to attend school.

The report called for a more “pragmatic, evidence-based approach to primary schools”, which recognised the unintended consequences of “excessively risk-averse approaches”.

It also recommended that schools should be prioritised for rapid Covid-19 saliva tests.

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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

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The National Archives, Abu Dhabi

Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.

Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en

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