• A woman takes care of her husband who has Covid-19 as they wait outside the casualty ward at Guru Teg Bahadur Hospital, in New Delhi, India. Reuters
    A woman takes care of her husband who has Covid-19 as they wait outside the casualty ward at Guru Teg Bahadur Hospital, in New Delhi, India. Reuters
  • Family members mourn after a man is declared dead amid a surge in coronavirus cases in India. Reuters
    Family members mourn after a man is declared dead amid a surge in coronavirus cases in India. Reuters
  • A patient with breathing problems is seen inside a car while waiting to enter a hospital for treatment, amid the spread of the coronavirus in Ahmedabad, India. Reuters
    A patient with breathing problems is seen inside a car while waiting to enter a hospital for treatment, amid the spread of the coronavirus in Ahmedabad, India. Reuters
  • India’s second Covid-19 wave is devastating, with more than new 200,000 coronavirus cases recorded each day. Reuters
    India’s second Covid-19 wave is devastating, with more than new 200,000 coronavirus cases recorded each day. Reuters
  • Dr Rajesh Bhagchandani, centre, a director at Apex hospital in Bhopal city, intubates a patient. He feels helpless that the hospital, which is now reserved for critically ill Covid-19 patients, cannot accommodate more people who require oxygen. Dr Rajesh Bhagchandani
    Dr Rajesh Bhagchandani, centre, a director at Apex hospital in Bhopal city, intubates a patient. He feels helpless that the hospital, which is now reserved for critically ill Covid-19 patients, cannot accommodate more people who require oxygen. Dr Rajesh Bhagchandani
  • Dr Himanshu Dewan, director of critical care at QRG hospital in Faridabad, a town near India’s capital New Delhi, says the number of deaths will climb because patients do not have access to treatment. Dr Himanshu Dewan
    Dr Himanshu Dewan, director of critical care at QRG hospital in Faridabad, a town near India’s capital New Delhi, says the number of deaths will climb because patients do not have access to treatment. Dr Himanshu Dewan
  • A health worker arranges oxygen cylinders that are being used for Covid-19 coronavirus patients at a private hospital in Allahabad. AFP
    A health worker arranges oxygen cylinders that are being used for Covid-19 coronavirus patients at a private hospital in Allahabad. AFP
  • Dr Himanshu Dewan, director of critical care at QRG hospital in Faridabad, a town near India’s capital New Delhi, is acutely aware a patient could die on the road if turned by hospitals that cannot admit more Covid-19 cases . Courtesy: Dr Himanshu Dewan
    Dr Himanshu Dewan, director of critical care at QRG hospital in Faridabad, a town near India’s capital New Delhi, is acutely aware a patient could die on the road if turned by hospitals that cannot admit more Covid-19 cases . Courtesy: Dr Himanshu Dewan
  • A man carries an empty oxygen cylinder to get it refilled at a private refilling station, for his relative who is suffering from the coronavirus disease, in New Delhi. Reuters
    A man carries an empty oxygen cylinder to get it refilled at a private refilling station, for his relative who is suffering from the coronavirus disease, in New Delhi. Reuters
  • Patients with breathing problems are seen inside an ambulance waiting to enter a Covid-19 hospital for treatment in Ahmedabad. Reuters
    Patients with breathing problems are seen inside an ambulance waiting to enter a Covid-19 hospital for treatment in Ahmedabad. Reuters
  • A health worker collects a nasal swab sample from a woman in Amritsar. AFP
    A health worker collects a nasal swab sample from a woman in Amritsar. AFP
  • An Indian police officer distributes face masks in Hyderabad. AP Photo
    An Indian police officer distributes face masks in Hyderabad. AP Photo
  • A health worker administers the Covidshield vaccine at a government hospital in Hyderabad. AP Photo
    A health worker administers the Covidshield vaccine at a government hospital in Hyderabad. AP Photo
  • People wearing masks wait to test for Covid-19 at a hospital in Hyderabad. AP Photo
    People wearing masks wait to test for Covid-19 at a hospital in Hyderabad. AP Photo
  • A health worker takes a mouth swab sample at a hospital in Hyderabad. AP Photo
    A health worker takes a mouth swab sample at a hospital in Hyderabad. AP Photo
  • Nuns wait to take a test for Covid-19 at a test center in Kolkata, Eastern India. EPA
    Nuns wait to take a test for Covid-19 at a test center in Kolkata, Eastern India. EPA

Indian Covid-19 variant 'could catch out the vulnerable'


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The variant of coronavirus first detected in India could still infect people vaccinated against the disease, scientists said.

Prof Danny Altmann of Imperial College London said new variants should be treated with caution because vulnerable people could be “caught out” if the strain is able to evade the immune system.

His warning on Monday comes amid growing calls for India to be added to the UK’s red list of travel-ban countries.

Boris Johnson on Monday cancelled his upcoming trip to India when the pandemic situation worsened on the subcontinent.

A scaled-down trip had been due to take place next week but the tour has now been scrapped entirely.

A total of 77 cases of the variant known as B.1.167, first identified in India, was reported in the UK up to April 14.

Health authorities labelled the strain as a “variant under investigation” but this could progress to a “variant of concern” if it is found to spread more easily or to evade vaccines.

Prof Altmann said there was still a large proportion of the UK population who had yet to receive a second dose of a Covid-19 vaccine, while others were still waiting for their first.

“We are still vulnerable, and some people in our population are still vulnerable. What I mean by that is the Indian variant, for example, certainly has a mutation like the ones that evade the best neutralising antibodies,” he told ITV.

“If you have a population where at least half of us have had zero or one dose of vaccine, some won’t have made a very good response to the vaccine, because perhaps they are very old or obese or unwell.

Coronavirus testing takes place in London as authorities try to identify variants of concern. Reuters
Coronavirus testing takes place in London as authorities try to identify variants of concern. Reuters

“We still have a very large vulnerable population who can still be caught out by variants like this.”

The variant contains a “double mutation” in the spike protein that could make it more infectious – although scientists were still looking for firm evidence of such.

The variants first identified in south-east England, South Africa and Brazil contain only one mutation.

Prof Andrew Hayward of University College London said India should be added to Britain’s red list of countries while the new strain is investigated.

"The evidence of increased transmissibility and escape from immunity is circumstantial but it is going to take a number of weeks for that variant to be firmed up," he told BBC's Radio 4 Today programme.

“What we have is an unknown level of risk … my own preference is to err on the side of caution and act sooner rather than later, but ultimately that will be a political decision to place India on the red list.”

Dr Susan Hopkins, chief medical adviser for NHS Test and Trace, said the UK did not yet have enough data to determine whether India should be put on the list.

Prime Minister Boris Johnson said the decision was out of his hands.

“The red list is very much a matter for the independent UK Health Security Agency. They will have to take that decision,” he said.

An expanded red list including India means only UK citizens could return from the country and those doing so must pay to quarantine in a government-approved hotel for 10 days.

Dr Jeffrey Barrett, director of the Covid-19 Genomics Initiative at the Wellcome Sanger Institute, was optimistic about the risk posed by the Indian variant.

He said the variant was probably not as infectious as the B.1.1.7 strain first identified in Kent, southern England.

A patient suffering from Covid-19 is wheeled to hospital as India battles a devastating wave of infection. Reuters
A patient suffering from Covid-19 is wheeled to hospital as India battles a devastating wave of infection. Reuters

“In terms of spread, clearly this variant has increased in frequency in India around the same time as their very large and tragic recent wave,” he said.

“But I just don’t think we know yet whether there’s a cause and effect relationship – is this variant driving that spread? Or is it happening at the same time perhaps due to a coincidence?

“And one thing to note is that there were some sequences of this variant B.1.167 seen late last year. And so, in some sense, if it really is driving this wave, the fuse has been burning for quite a long time, which would make it look probably less transmissible than B.1.1.7.”

India’s most recent wave of coronavirus is devastating, with a record 256.947 cases and a record 1,757 deaths reported on Monday.

India’s capital region of Delhi will enter a six-day lockdown on Monday night as the country’s health system crumbles under the weight of new infections.

Fewer than 100 critical care beds were available in the city of New Delhi, with a population of more than 20 million people, Chief Minister Arvind Kejriwal said on Sunday.

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Part three: an affection for classic cars lives on

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the UAE

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

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

Walls

Louis Tomlinson

3 out of 5 stars

(Syco Music/Arista Records)

In numbers

1,000 tonnes of waste collected daily:

  • 800 tonnes converted into alternative fuel
  • 150 tonnes to landfill
  • 50 tonnes sold as scrap metal

800 tonnes of RDF replaces 500 tonnes of coal

Two conveyor lines treat more than 350,000 tonnes of waste per year

25 staff on site

 

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%3Cp%3E38.7C%20(101.7F)%20set%20in%20Cambridge%20in%202019%3C%2Fp%3E%0A
The biog

Name: Dhabia Khalifa AlQubaisi

Age: 23

How she spends spare time: Playing with cats at the clinic and feeding them

Inspiration: My father. He’s a hard working man who has been through a lot to provide us with everything we need

Favourite book: Attitude, emotions and the psychology of cats by Dr Nicholes Dodman

Favourit film: 101 Dalmatians - it remind me of my childhood and began my love of dogs 

Word of advice: By being patient, good things will come and by staying positive you’ll have the will to continue to love what you're doing

GIANT REVIEW

Starring: Amir El-Masry, Pierce Brosnan

Director: Athale

Rating: 4/5

'Cheb%20Khaled'
%3Cp%3E%3Cstrong%3EArtist%3A%20%3C%2Fstrong%3EKhaled%3Cbr%3E%3Cstrong%3ELabel%3A%20%3C%2Fstrong%3EBelieve%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
FIXTURES

December 28
Stan Wawrinka v Pablo Carreno Busta, 5pm
Milos Raonic v Dominic Thiem, no earlier then 7pm

December 29 - semi-finals
Rafael Nadal v Stan Wawrinka / Pablo Carreno Busta, 5pm
Novak Djokovic v Milos Raonic / Dominic Thiem, no earlier then 7pm

December 30
3rd/4th place play-off, 5pm
Final, 7pm

Company profile

Date started: January, 2014

Founders: Mike Dawson, Varuna Singh, and Benita Rowe

Based: Dubai

Sector: Education technology

Size: Five employees

Investment: $100,000 from the ExpoLive Innovation Grant programme in 2018 and an initial $30,000 pre-seed investment from the Turn8 Accelerator in 2014. Most of the projects are government funded.

Partners/incubators: Turn8 Accelerator; In5 Innovation Centre; Expo Live Innovation Impact Grant Programme; Dubai Future Accelerators; FHI 360; VSO and Consult and Coach for a Cause (C3)

Milestones on the road to union

1970

October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar. 

December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.

1971

March 1:  Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.

July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.

July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.

August 6:  The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.

August 15: Bahrain becomes independent.

September 3: Qatar becomes independent.

November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.

November 29:  At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.

November 30: Despite  a power sharing agreement, Tehran takes full control of Abu Musa. 

November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties

December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.

December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.

December 9: UAE joins the United Nations.

COMPANY%20PROFILE%20
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3ENomad%20Homes%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2020%3Cbr%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3EHelen%20Chen%2C%20Damien%20Drap%2C%20and%20Dan%20Piehler%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20UAE%20and%20Europe%3Cbr%3E%3Cstrong%3EIndustry%3C%2Fstrong%3E%3A%20PropTech%3Cbr%3E%3Cstrong%3EFunds%20raised%20so%20far%3A%3C%2Fstrong%3E%20%2444m%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Acrew%20Capital%2C%2001%20Advisors%2C%20HighSage%20Ventures%2C%20Abstract%20Ventures%2C%20Partech%2C%20Precursor%20Ventures%2C%20Potluck%20Ventures%2C%20Knollwood%20and%20several%20undisclosed%20hedge%20funds%3C%2Fp%3E%0A
German intelligence warnings
  • 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
  • 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
  • 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250 

Source: Federal Office for the Protection of the Constitution

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills