A climate activist dressed as Britain's Prime Minister Boris Johnson gestures after climbing scaffolding and unfurling banners on the Elizabeth Tower, commonly known by the name of the bell, Big Ben on the twelfth day of demonstrations by the climate change action group Extinction Rebellion, in London, on October 18, 2019. AFP / Tolga AKMEN
A climate activist dressed as Britain's Prime Minister Boris Johnson gestures after climbing scaffolding and unfurling banners on the Elizabeth Tower, commonly known by the name of the bell, Big Ben on the twelfth day of demonstrations by the climate change action group Extinction Rebellion, in London, on October 18, 2019. AFP / Tolga AKMEN
A climate activist dressed as Britain's Prime Minister Boris Johnson gestures after climbing scaffolding and unfurling banners on the Elizabeth Tower, commonly known by the name of the bell, Big Ben on the twelfth day of demonstrations by the climate change action group Extinction Rebellion, in London, on October 18, 2019. AFP / Tolga AKMEN
A climate activist dressed as Britain's Prime Minister Boris Johnson gestures after climbing scaffolding and unfurling banners on the Elizabeth Tower, commonly known by the name of the bell, Big Ben o

Extinction Rebellion protester climbs London's Big Ben clock tower


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A protester from the environmental group Extinction Rebellion climbed up to the top of London's famous Big Ben clock on its Houses of Parliament on Friday.

The man, who was dressed up in a blonde wig and costume resembling British Prime Minister Boris Johnson, has been named as 43-year-old tree surgeon Ben Atkinson.

He is said to be attempting the "free solo climb" the Queen Elizabeth Tower to "highlight government inaction on the climate and ecological emergency".

Extinction Rebellion group demand that governments globally "tell the truth" by declaring a climate and ecological emergency.

Crowds gathered below to watch Mr Atkinson's daring stunt, while the activist unveiled a rainbow-coloured flag with the Extinction Rebllion "hourglass" logo.

Police were shouting at Mr Atkinson, to try and get him down from the historic building.

Writing on Facebook after scaling the scaffolding on the tower, Mr Atkinson said: "We got the declaration of climate emergency last time. Now perhaps, please Boris, you're struggling to navigate Brexit let alone work our way out of the sixth mass extinction event. Please. Pretty please.... let's get on with the citizens assembly. Thanks Boris."

He added: "I know somewhere in there you have compassionate feelings towards something other then your career.

"You've got Premiership. Now you've got a chance to do something that could last for centuries. A legacy of being the man that turned it all around. Dare you. Oh, and thanks Greta. I heard you calling."

Earlier on Friday Extinction Rebellion protesters blocked a crossroads on London’s busy shopping district, a day after the environmental group were criticised for disrupting the UK capital’s underground rail system.

Climate activists set up a wooden pyramid structure in Oxford Circus in the middle of a junction, preventing traffic including buses from passing through.

Police had cleared the protesters on the structure using a cherry picker within about an hour of the demonstration beginning.

A spokesman for Extinction Rebellion said: "It's not about causing meaningless disruption. We have a vital message to bring - the consequences of the climate and ecological crisis are horrific."

Police use heavy machinery as they remove a climate activist perched on a makeshift structure in Oxford Street. AFP
Police use heavy machinery as they remove a climate activist perched on a makeshift structure in Oxford Street. AFP

On Thursday, activists from the group climbed on top of tube trains during rush hour, while others glued their hands to trains.

The underground action drew a rebuke from London's mayor Sadiq Khan, who had previously spoken out about the enforcement of a city-wide ban on Extinction Rebellion demonstrations issued by police earlier this week.

More than 1,400 protesters had been arrested before police banned the group from Trafalgar Square on Monday. Previously, protesters had been warned by authorities to demonstrate only in the square or face arrest.

The group had planned to stage two weeks of protests, which began on October 7, as part of an “international rebellion”.

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Islamophobia definition

A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.

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  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
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  • Option 3: 30% across five years 
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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

World Test Championship table

1 India 71 per cent

2 New Zealand 70 per cent

3 Australia 69.2 per cent

4 England 64.1 per cent

5 Pakistan 43.3 per cent

6 West Indies 33.3 per cent

7 South Africa 30 per cent

8 Sri Lanka 16.7 per cent

9 Bangladesh 0

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home. 

Omar Yabroudi's factfile

Born: October 20, 1989, Sharjah

Education: Bachelor of Science and Football, Liverpool John Moores University

2010: Accrington Stanley FC, internship

2010-2012: Crystal Palace, performance analyst with U-18 academy

2012-2015: Barnet FC, first-team performance analyst/head of recruitment

2015-2017: Nottingham Forest, head of recruitment

2018-present: Crystal Palace, player recruitment manager

 

 

 

 

Quick pearls of wisdom

Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”

Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.” 

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UAE currency: the story behind the money in your pockets

Jeff Buckley: From Hallelujah To The Last Goodbye
By Dave Lory with Jim Irvin

Will the pound fall to parity with the dollar?

The idea of pound parity now seems less far-fetched as the risk grows that Britain may split away from the European Union without a deal.

Rupert Harrison, a fund manager at BlackRock, sees the risk of it falling to trade level with the dollar on a no-deal Brexit. The view echoes Morgan Stanley’s recent forecast that the currency can plunge toward $1 (Dh3.67) on such an outcome. That isn’t the majority view yet – a Bloomberg survey this month estimated the pound will slide to $1.10 should the UK exit the bloc without an agreement.

New Prime Minister Boris Johnson has repeatedly said that Britain will leave the EU on the October 31 deadline with or without an agreement, fuelling concern the nation is headed for a disorderly departure and fanning pessimism toward the pound. Sterling has fallen more than 7 per cent in the past three months, the worst performance among major developed-market currencies.

“The pound is at a much lower level now but I still think a no-deal exit would lead to significant volatility and we could be testing parity on a really bad outcome,” said Mr Harrison, who manages more than $10 billion in assets at BlackRock. “We will see this game of chicken continue through August and that’s likely negative for sterling,” he said about the deadlocked Brexit talks.

The pound fell 0.8 per cent to $1.2033 on Friday, its weakest closing level since the 1980s, after a report on the second quarter showed the UK economy shrank for the first time in six years. The data means it is likely the Bank of England will cut interest rates, according to Mizuho Bank.

The BOE said in November that the currency could fall even below $1 in an analysis on possible worst-case Brexit scenarios. Options-based calculations showed around a 6.4 per cent chance of pound-dollar parity in the next one year, markedly higher than 0.2 per cent in early March when prospects of a no-deal outcome were seemingly off the table.

Bloomberg

QUARTER-FINAL

Wales 20-19 France

Wales: T: Wainwright, Moriarty. Cons: Biggar (2) Pens: Biggar 2

France: T: Vahaamahina, Ollivon, Vakatawa Cons: Ntamack (2)

What sanctions would be reimposed?

Under ‘snapback’, measures imposed on Iran by the UN Security Council in six resolutions would be restored, including:

  • An arms embargo
  • A ban on uranium enrichment and reprocessing
  • A ban on launches and other activities with ballistic missiles capable of delivering nuclear weapons, as well as ballistic missile technology transfer and technical assistance
  • A targeted global asset freeze and travel ban on Iranian individuals and entities
  • Authorisation for countries to inspect Iran Air Cargo and Islamic Republic of Iran Shipping Lines cargoes for banned goods

Springtime in a Broken Mirror,
Mario Benedetti, Penguin Modern Classics

 

The Florida Project

Director: Sean Baker

Starring: Bria Vinaite, Brooklynn Prince, Willem Dafoe

Four stars

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Champions League last 16, first leg

Tottenham v RB Leipzig, Wednesday, midnight (UAE)

Groom and Two Brides

Director: Elie Semaan

Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla

Rating: 3/5

Herc's Adventures

Developer: Big Ape Productions
Publisher: LucasArts
Console: PlayStation 1 & 5, Sega Saturn
Rating: 4/5

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Director: Remo D’Souza
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Rating: 2.5 stars