Amir El Masry stars as 'Omar' in director Ben Sharrock's 'Limbo', a film about refugees waiting on a remote Scottish island for residency. AP
Amir El Masry stars as 'Omar' in director Ben Sharrock's 'Limbo', a film about refugees waiting on a remote Scottish island for residency. AP
Amir El Masry stars as 'Omar' in director Ben Sharrock's 'Limbo', a film about refugees waiting on a remote Scottish island for residency. AP
Amir El Masry stars as 'Omar' in director Ben Sharrock's 'Limbo', a film about refugees waiting on a remote Scottish island for residency. AP

On a Scottish isle, 'Limbo' breaks the refugee movie mould


  • English
  • Arabic

Egyptian actor Amir El Masry was reluctant to read the script of Limbo.

He was concerned that the film, about refugees waiting on a remote Scottish island for residency, would involve established tropes about a western saviour coming to the rescue.

Instead, it made him reach for the phone and call his agent.

"I was like, 'I was wrong, you know, it isn't just any old kind of story about the refugee crisis'."

El Masry rejoiced that his character, Omar, “is in the forefront of the narrative and there isn’t a western character leading him on and letting him forget about his past”, which was exactly what writer-director Ben Sharrock had intended.

Limbo is based on Sharrock's experience of studying and living in Arab countries, visiting refugee camps, and rooted in the fact that asylum seekers are often sent to remote areas of northern European countries while they wait to hear their fate.

He believed the audience could relate directly to the characters, without a western character acting as the guide.

El Masry’s Omar is grouped together with other immigrants in a house on a cul-de-sac. The only thing they have in common is they are all stranded in a strange land.

And while he has left Syria, it is clear Omar is still dreaming of the people, places and smells of home. If it was safe, he would be there.

Born in Cairo and raised in London, El Masry has seen the warm response to the movie on the film festival circuit, showing in Cannes, Toronto, San Sebastian and Zurich.

He feels audiences are connecting to the idea of identity and being in an unfamiliar place away from friends and family.

Co-star Vikash Bhai thinks that the pandemic created parallels, even though the film was shot in 2018.

“More than ever, you’d be able to relate to that kind of experience, of being in limbo, of not knowing where you stand, what’s coming next.”

El Masry also feels the film is “a beautiful reflection of life in general”, balancing comedy and drama.

“All the mishaps end up being very, very funny, for want of a better word,” he said. British and Arabic cultures tend to laugh at misfortunes, he said. “That’s something that’s quite relatable in that sense.”

Amir El-Masry, left, and Vikash Bhai. The film is based on writer Ben Sharrock’s own experience of studying and living in Arab countries, visiting refugee camps and rooted in the fact that asylum seekers are often sent to remote areas of northern European countries while they wait to hear their fate. AP
Amir El-Masry, left, and Vikash Bhai. The film is based on writer Ben Sharrock’s own experience of studying and living in Arab countries, visiting refugee camps and rooted in the fact that asylum seekers are often sent to remote areas of northern European countries while they wait to hear their fate. AP

El Masry studied Syrian dialect, met with groups of single male refugees and spent two months on a quest to master the oud musical instrument for a scene in the movie (it takes seven years in the real world) – bringing a film extra to tears with his performance.

The film itself was shot on the Uist islands, in the Outer Hebrides, the first feature to be made there.

Sharrock admitted that battling the area's gale-force winds, rising tides and changeable weather was almost impossible, although worth it for the result.

While the scenery can look at once bleak and breathtaking, there is optimism and hope – especially in the form of Farhad, Omar’s Afghan roommate played by Bhai, who has the patience and positivity to sustain him in this strange purgatory.

It helps that Farhad also has a chicken named after Freddie Mercury.

“For the emotional stuff, we had one chicken. And then for all the stunts, it was the other one,” Bhai said.

“I’ve never really hung out with a chicken before, but he was super chill, man. He’d just snuggle up and be very comfortable.”

The movie also stars Sidse Babett Knudsen, Ola Orebiyi and Kwabena Ansah.

Limbo was a nominee for outstanding British film of the year at the Baftas, although the honour went to Promising Young Woman. It opens in US cinemas on Friday.

Voy!%20Voy!%20Voy!
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Omar%20Hilal%3Cbr%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Muhammad%20Farrag%2C%20Bayoumi%20Fouad%2C%20Nelly%20Karim%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
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

Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

HAJJAN
%3Cp%3EDirector%3A%20Abu%20Bakr%20Shawky%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cbr%3EStarring%3A%20Omar%20Alatawi%2C%20Tulin%20Essam%2C%20Ibrahim%20Al-Hasawi%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cbr%3ERating%3A%204%2F5%3C%2Fp%3E%0A
Explainer: Tanween Design Programme

Non-profit arts studio Tashkeel launched this annual initiative with the intention of supporting budding designers in the UAE. This year, three talents were chosen from hundreds of applicants to be a part of the sixth creative development programme. These are architect Abdulla Al Mulla, interior designer Lana El Samman and graphic designer Yara Habib.

The trio have been guided by experts from the industry over the course of nine months, as they developed their own products that merge their unique styles with traditional elements of Emirati design. This includes laboratory sessions, experimental and collaborative practice, investigation of new business models and evaluation.

It is led by British contemporary design project specialist Helen Voce and mentor Kevin Badni, and offers participants access to experts from across the world, including the likes of UK designer Gareth Neal and multidisciplinary designer and entrepreneur, Sheikh Salem Al Qassimi.

The final pieces are being revealed in a worldwide limited-edition release on the first day of Downtown Designs at Dubai Design Week 2019. Tashkeel will be at stand E31 at the exhibition.

Lisa Ball-Lechgar, deputy director of Tashkeel, said: “The diversity and calibre of the applicants this year … is reflective of the dynamic change that the UAE art and design industry is witnessing, with young creators resolute in making their bold design ideas a reality.”

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%20Twin-turbocharged%204-litre%20V8%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E542bhp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E770Nm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3EEight-speed%20automatic%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh1%2C450%2C000%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENow%3C%2Fp%3E%0A
Five famous companies founded by teens

There are numerous success stories of teen businesses that were created in college dorm rooms and other modest circumstances. Below are some of the most recognisable names in the industry:

  1. Facebook: Mark Zuckerberg and his friends started Facebook when he was a 19-year-old Harvard undergraduate. 
  2. Dell: When Michael Dell was an undergraduate student at Texas University in 1984, he started upgrading computers for profit. He starting working full-time on his business when he was 19. Eventually, his company became the Dell Computer Corporation and then Dell Inc. 
  3. Subway: Fred DeLuca opened the first Subway restaurant when he was 17. In 1965, Mr DeLuca needed extra money for college, so he decided to open his own business. Peter Buck, a family friend, lent him $1,000 and together, they opened Pete’s Super Submarines. A few years later, the company was rebranded and called Subway. 
  4. Mashable: In 2005, Pete Cashmore created Mashable in Scotland when he was a teenager. The site was then a technology blog. Over the next few decades, Mr Cashmore has turned Mashable into a global media company.
  5. Oculus VR: Palmer Luckey founded Oculus VR in June 2012, when he was 19. In August that year, Oculus launched its Kickstarter campaign and raised more than $1 million in three days. Facebook bought Oculus for $2 billion two years later.
Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

The Two Popes

Director: Fernando Meirelles

Stars: Anthony Hopkins, Jonathan Pryce 

Four out of five stars

Charlotte Gainsbourg

Rest

(Because Music)

MOUNTAINHEAD REVIEW

Starring: Ramy Youssef, Steve Carell, Jason Schwartzman

Director: Jesse Armstrong

Rating: 3.5/5

South Africa's T20 squad

Duminy (c), Behardien, Dala, De Villiers, Hendricks, Jonker, Klaasen (wkt), Miller, Morris, Paterson, Phangiso, Phehlukwayo, Shamsi, Smuts.

ALRAWABI%20SCHOOL%20FOR%20GIRLS
%3Cp%3ECreator%3A%20Tima%20Shomali%3C%2Fp%3E%0A%3Cp%3EStarring%3A%C2%A0Tara%20Abboud%2C%C2%A0Kira%20Yaghnam%2C%20Tara%20Atalla%3C%2Fp%3E%0A%3Cp%3ERating%3A%204%2F5%3C%2Fp%3E%0A
The specs

Engine: 3.8-litre twin-turbo V8

Power: 611bhp

Torque: 620Nm

Transmission: seven-speed automatic

Price: upon application

On sale: now