• A person waits to get the vaccine as a health worker prepares an injection with a dose, at a vaccination centre in Westfield Stratford City shopping centre, London. Reuters
    A person waits to get the vaccine as a health worker prepares an injection with a dose, at a vaccination centre in Westfield Stratford City shopping centre, London. Reuters
  • Volunteers distribute coronavirus self-test kits to residents at a home in the village of Bramley, west of London. AFP
    Volunteers distribute coronavirus self-test kits to residents at a home in the village of Bramley, west of London. AFP
  • A woman holds boxes and a bottled drink in her room at the Radisson Blu hotel at Heathrow Airport, where travellers are undertaking mandatory hotel quarantine. AFP
    A woman holds boxes and a bottled drink in her room at the Radisson Blu hotel at Heathrow Airport, where travellers are undertaking mandatory hotel quarantine. AFP
  • A pedestrian passes a closed shop with a window display from last year in the Mayfair area of central London. AFP
    A pedestrian passes a closed shop with a window display from last year in the Mayfair area of central London. AFP
  • A man sits at a window of the Radisson Blu hotel at Heathrow Airport. AFP
    A man sits at a window of the Radisson Blu hotel at Heathrow Airport. AFP
  • NHS staff with a dialysis filter machine outside the Royal London hospital. AFP
    NHS staff with a dialysis filter machine outside the Royal London hospital. AFP
  • A pedestrian passes closed shop fronts in Mayfair, central London. AFP
    A pedestrian passes closed shop fronts in Mayfair, central London. AFP
  • A pedestrian walks past a mobile Covid-19 test centre in London. EPA
    A pedestrian walks past a mobile Covid-19 test centre in London. EPA
  • A person receives the vaccine in Westfield Stratford City shopping centre, London. Reuters
    A person receives the vaccine in Westfield Stratford City shopping centre, London. Reuters
  • Ambulance staff with a patient outside the Royal London hospital. EPA
    Ambulance staff with a patient outside the Royal London hospital. EPA

Oxford-AstraZeneca vaccine more effective with 12-week gap between doses


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The AstraZeneca-Oxford University Covid-19 vaccine is more effective with a 12-week interval between the first and second doses, according to research.

The study, published in The Lancet medical journal on Friday, found that a 12-week gap between doses led to 81 per cent protection against serious illness from coronavirus infection, compared with 55 per cent protection for a six-week interval between the two doses.

The findings support the UK government’s decision to extend the window to three months between doses to allow more people to receive some level of protection. The World Health Organisation earlier this month welcomed the move.

The 12-week window is cited as a reason for Britain's success with its vaccination drive in comparison to other nations.

The UK has vaccinated more than 16.4 million people with a single, behind only Israel and the UAE in inoculation per capita, government statistics show.

According to the study of more than 17,000 people, a single dose of the vaccine offers 76 per cent protection in the first three months, increasing to 81 per cent after a second dose.

Prof Andrew Pollard, chief investigator of the Oxford Vaccine Group and lead author of the study, said the 12-week gap can “achieve the greatest public health benefit”.

“Where there is a limited supply, policies of initially vaccinating more people with a single dose may provide greater immediate population protection than vaccinating half the number of people with two doses,” he said.

“In the long term, a second dose should ensure long-lived immunity, and so we encourage everyone who has had their first vaccine to ensure they receive both doses.”

Faced with a resurgence in infections and new, highly transmissible variants of the virus, many countries are hoping to broaden immunisation by giving some protection to as many people as possible with a first dose, while delaying subsequent shots.

In the 22 days after the study’s participants received a first dose of the vaccine, no one was admitted to hospital, while 15 people were among those who received a placebo. A total of 8,597 received the vaccine and 8,581 were injected with a placebo.

While previous studies showed vaccines can prevent serious illness or death, there is limited data to suggest they reduce Covid-19 infection.

But Prof Pollard estimated that a single dose of the vaccine could reduce transmission by up to 64 per cent, with those who received the vaccine in the study less likely to test positive for the virus.

“If the vaccine had no impact on transmission, we would expect that the number of positive tests in our trial would be the same in vaccine and control groups,” he said.

“This is because the vaccine would convert severe cases to mild cases, and mild cases to asymptomatic cases. However, we saw a reduction in the overall number of positive cases, which indicates that the vaccines may reduce infections.”

A new study found the Oxford vaccine is more effective when the two doses are injected 12 weeks apart. Reuters
A new study found the Oxford vaccine is more effective when the two doses are injected 12 weeks apart. Reuters

According to "real world" data handed to the British government, vaccines appear to be playing a part in reducing coronavirus transmission by up to two-thirds.

UK Prime Minister Boris Johnson will consider the data showing the effects of one dose of either the Oxford-AstraZeneca or Pfizer-BioNTech vaccines as he finalises a route out of lockdown next Monday.

The Telegraph quoted government sources as saying that the Public Health England data – which is not yet publicly available – was "very encouraging".

Prof Neil Ferguson, a key scientific adviser to the government, said the two thirds drop in transmission was “not too far off” the modelling he has seen.

“There are two factors we have to look at: one is how quickly our infection levels are declining, in particular how quickly hospitalisations and deaths are declining. The second is the picture of the real world effectiveness of vaccines,” he told the BBC on Friday.

“They are both looking promising at the moment.”

Prof Adam Finn from the University of Bristol said “everything is moving in the right direction”.

“We’ve got to the point in our study in Bristol to say it’s definitely having an effect – it’s just hard to put an exact number on it at the moment,” he said.

“It’s becoming clear for the Pfizer-BioNTech vaccine, which we’ve been using for a month longer, and it will take slightly longer for the Oxford-AstraZeneca vaccine to come through, but they are definitely doing the job.”

Real estate tokenisation project

Dubai launched the pilot phase of its real estate tokenisation project last month.

The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.

Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.

Skewed figures

In the village of Mevagissey in southwest England the housing stock has doubled in the last century while the number of residents is half the historic high. The village's Neighbourhood Development Plan states that 26% of homes are holiday retreats. Prices are high, averaging around £300,000, £50,000 more than the Cornish average of £250,000. The local average wage is £15,458. 

Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

Price: From Dh126,000

Available: Now

Hurricanes 31-31 Lions

Wellington Hurricanes: 
Tries: Gibbins, Laumape, Goosen, Fifita tries, Barrett
Conversions: Barrett (4)
Penalties: Barrett

British & Irish Lions:
Tries: Seymour (2), North
Conversions: Biggar (2)
Penalties: Biggar (4)

TOUCH RULES

Touch is derived from rugby league. Teams consist of up to 14 players with a maximum of six on the field at any time.

Teams can make as many substitutions as they want during the 40 minute matches.

Similar to rugby league, the attacking team has six attempts - or touches - before possession changes over.

A touch is any contact between the player with the ball and a defender, and must be with minimum force.

After a touch the player performs a “roll-ball” - similar to the play-the-ball in league - stepping over or rolling the ball between the feet.

At the roll-ball, the defenders have to retreat a minimum of five metres.

A touchdown is scored when an attacking player places the ball on or over the score-line.

What is the definition of an SME?

SMEs in the UAE are defined by the number of employees, annual turnover and sector. For example, a “small company” in the services industry has six to 50 employees with a turnover of more than Dh2 million up to Dh20m, while in the manufacturing industry the requirements are 10 to 100 employees with a turnover of more than Dh3m up to Dh50m, according to Dubai SME, an agency of the Department of Economic Development.

A “medium-sized company” can either have staff of 51 to 200 employees or 101 to 250 employees, and a turnover less than or equal to Dh200m or Dh250m, again depending on whether the business is in the trading, manufacturing or services sectors. 

Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

How to join and use Abu Dhabi’s public libraries

• There are six libraries in Abu Dhabi emirate run by the Department of Culture and Tourism, including one in Al Ain and Al Dhafra.

• Libraries are free to visit and visitors can consult books, use online resources and study there. Most are open from 8am to 8pm on weekdays, closed on Fridays and have variable hours on Saturdays, except for Qasr Al Watan which is open from 10am to 8pm every day.

• In order to borrow books, visitors must join the service by providing a passport photograph, Emirates ID and a refundable deposit of Dh400. Members can borrow five books for three weeks, all of which are renewable up to two times online.

• If users do not wish to pay the fee, they can still use the library’s electronic resources for free by simply registering on the website. Once registered, a username and password is provided, allowing remote access.

• For more information visit the library network's website.

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 family matters legal consultant

Name: Hassan Mohsen Elhais

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

The five pillars of Islam

1. Fasting

2. Prayer

3. Hajj

4. Shahada

5. Zakat 

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”.

Moon Music

Artist: Coldplay

Label: Parlophone/Atlantic

Number of tracks: 10

Rating: 3/5

Emergency

Director: Kangana Ranaut

Stars: Kangana Ranaut, Anupam Kher, Shreyas Talpade, Milind Soman, Mahima Chaudhry 

Rating: 2/5

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20Carzaty%2C%20now%20Kavak%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%3Cbr%3E%3Cstrong%3ELaunch%20year%3A%20%3C%2Fstrong%3ECarzaty%20launched%20in%202018%2C%20Kavak%20in%20the%20GCC%20launched%20in%202022%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%20140%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20Automotive%3Cbr%3E%3Cstrong%3EFunding%3A%20%3C%2Fstrong%3ECarzaty%20raised%20%246m%20in%20equity%20and%20%244m%20in%20debt%3B%20Kavak%20plans%20%24130m%20investment%20in%20the%20GCC%3C%2Fp%3E%0A
What is a black hole?

1. Black holes are objects whose gravity is so strong not even light can escape their pull

2. They can be created when massive stars collapse under their own weight

3. Large black holes can also be formed when smaller ones collide and merge

4. The biggest black holes lurk at the centre of many galaxies, including our own

5. Astronomers believe that when the universe was very young, black holes affected how galaxies formed

The biog

Name: Abeer Al Bah

Born: 1972

Husband: Emirati lawyer Salem Bin Sahoo, since 1992

Children: Soud, born 1993, lawyer; Obaid, born 1994, deceased; four other boys and one girl, three months old

Education: BA in Elementary Education, worked for five years in a Dubai school

 

Global state-owned investor ranking by size

1.

United States

2.

China

3.

UAE

4.

Japan

5

Norway

6.

Canada

7.

Singapore

8.

Australia

9.

Saudi Arabia

10.

South Korea

COMPANY PROFILE

Name: Xpanceo

Started: 2018

Founders: Roman Axelrod, Valentyn Volkov

Based: Dubai, UAE

Industry: Smart contact lenses, augmented/virtual reality

Funding: $40 million

Investor: Opportunity Venture (Asia)

Key findings of Jenkins report
  • Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
  • Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
  • Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
  • Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."