Britain's Prince Harry and his wife Meghan, the Duke and Duchess of Sussex, are pictured in this undated handout photo supplied to Reuters, following an announcement that they are expecting their second child. Photo by Misan Harriman, Copyright owned by The Duke and Duchess of Sussex (copyright) 2021/Handout via REUTERS ATTENTION EDITORS - THIS IMAGE HAS BEEN SUPPLIED BY A THIRD PARTY. NO RESALE. NO ARCHIVE. EDITORIAL USE ONLY. NO NEW USES AFTER MARCH 15, 2021, 23:59:59
Britain's Prince Harry and his wife Meghan, the Duke and Duchess of Sussex, are pictured in this undated handout photo supplied to Reuters, following an announcement that they are expecting their second child. Photo by Misan Harriman, Copyright owned by The Duke and Duchess of Sussex (copyright) 2021/Handout via REUTERS ATTENTION EDITORS - THIS IMAGE HAS BEEN SUPPLIED BY A THIRD PARTY. NO RESALE. NO ARCHIVE. EDITORIAL USE ONLY. NO NEW USES AFTER MARCH 15, 2021, 23:59:59
Britain's Prince Harry and his wife Meghan, the Duke and Duchess of Sussex, are pictured in this undated handout photo supplied to Reuters, following an announcement that they are expecting their second child. Photo by Misan Harriman, Copyright owned by The Duke and Duchess of Sussex (copyright) 2021/Handout via REUTERS ATTENTION EDITORS - THIS IMAGE HAS BEEN SUPPLIED BY A THIRD PARTY. NO RESALE. NO ARCHIVE. EDITORIAL USE ONLY. NO NEW USES AFTER MARCH 15, 2021, 23:59:59
Britain's Prince Harry and his wife Meghan, the Duke and Duchess of Sussex, are pictured in this undated handout photo supplied to Reuters, following an announcement that they are expecting their seco

Prince Harry and Meghan 'overjoyed' to be expecting second child


Soraya Ebrahimi
  • English
  • Arabic

Britain's Prince Harry and his wife Meghan, the Duke and Duchess of Sussex, are expecting their second child, a representative for the couple said on Sunday.

Harry, 36, and Meghan, 39, stepped back from royal duties in January 2020 and moved with their first son Archie to southern California to live a more independent life and escape the British media.

"We can confirm that Archie is going to be a big brother. The Duke and Duchess of Sussex are overjoyed to be expecting their second child", the representative said.

A spokesperson for Buckingham Palace on Sunday said Queen Elizabeth, her husband Prince Phillip, Harry's father Prince Charles and the whole family were "delighted" at the news and "wished them well".

The announcement was accompanied by a black and white photograph of a visibly pregnant Meghan lying on grass with one hand on her stomach and her head resting on the smiling prince's leg.

The photo was taken by long-time friend and photographer, Misan Harriman.

Mr Harriman took the image remotely from London using an iPad.

He wrote on Twitter: “Meg, I was there at your wedding to witness this love story begin, and my friend, I am honoured to capture it grow.

“Congratulations to The Duke and Duchess of Sussex on this joyous news!”

Mr Harriman is the first black male photographer to shoot a British Vogue cover – and the first to shoot its September issue – in its 105-year history.

A year before, the Duchess of Sussex guest edited the September issue, which is traditionally the fashion bible’s most important of the year.

Speaking to British Vogue following the baby announcement, Mr Harriman said: “To be asked to help share this absolute joy after such an unimaginable loss and heartache is a marker of true friendship.

“Meg reminded me that had I not introduced her to a mutual friend then she wouldn’t have met Harry.

“I’m grateful for whatever small part I played.”

Since ending their royal duties, Harry and Meghan have continued charity work and signed TV and other media deals, launching their debut podcast in December.

Last year, Meghan revealed she had a miscarriage in July, in an extraordinarily personal disclosure coming from a high-profile British royal.

The couple married in a glittering ceremony in 2018 that captured the world's attention.

But they later gave up their official royal roles after disagreements with other family members and because of huge media attention.

Their relationship with the British press swiftly soured and the couple have launched legal cases against several newspapers.

Last week Meghan won a privacy claim against the Mail on Sunday for printing extracts of a letter she wrote to her father.

The Queen's great grandchildren

  • Prince George of Cambridge, the son of Prince William and Kate Middleton, and third in the line of succession to the British throne. Born in July 2013. Getty Images
    Prince George of Cambridge, the son of Prince William and Kate Middleton, and third in the line of succession to the British throne. Born in July 2013. Getty Images
  • Princess Charlotte of Cambridge, the daughter of Prince William and Kate Middleton, and fourth in the line of succession to the British throne. Born in May 2015. Getty Images
    Princess Charlotte of Cambridge, the daughter of Prince William and Kate Middleton, and fourth in the line of succession to the British throne. Born in May 2015. Getty Images
  • Prince Louis of Cambridge, the son of Prince William and Kate Middleton, and fifth in the line of succession to the British throne. Born in April 2018. Getty Images
    Prince Louis of Cambridge, the son of Prince William and Kate Middleton, and fifth in the line of succession to the British throne. Born in April 2018. Getty Images
  • Archie Harrison Mountbatten-Windsor, the son of Prince Harry and Meghan Markle, and seventh in the line of succession to the British throne. Born in May 2019. Getty Images
    Archie Harrison Mountbatten-Windsor, the son of Prince Harry and Meghan Markle, and seventh in the line of succession to the British throne. Born in May 2019. Getty Images
  • Megan Markle and Prince Harry had their second child, Lilibet Diana Mountbatten-Windsor, in June this year. Reuters
    Megan Markle and Prince Harry had their second child, Lilibet Diana Mountbatten-Windsor, in June this year. Reuters
  • Princess Eugenie and her husband Jack Brooksbank have welcomed a baby boy, August Philip Hawke Brooksbank, in February 2021. AP Photo
    Princess Eugenie and her husband Jack Brooksbank have welcomed a baby boy, August Philip Hawke Brooksbank, in February 2021. AP Photo
  • Savannah Phillips, the daughter of Peter Phillips and Autumn Phillips. Born in December 2010. Getty Images
    Savannah Phillips, the daughter of Peter Phillips and Autumn Phillips. Born in December 2010. Getty Images
  • Isla Phillips, left - seen here with her sister Savannah Phillips, the daughter of Peter Phillips and Autumn Phillips. Born in March 2012. Getty Images
    Isla Phillips, left - seen here with her sister Savannah Phillips, the daughter of Peter Phillips and Autumn Phillips. Born in March 2012. Getty Images
  • Mia Grace Tindall, the daughter of Zara Tindall and Mike Tindall. Born in January 2014. Getty Images
    Mia Grace Tindall, the daughter of Zara Tindall and Mike Tindall. Born in January 2014. Getty Images
  • Lena Elizabeth Tindall, the daughter of Zara Tindall and Mike Tindall. Born in June 2018. Getty Images
    Lena Elizabeth Tindall, the daughter of Zara Tindall and Mike Tindall. Born in June 2018. Getty Images
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.