An Abu Dhabi doctor has spoken of the emotional toll of dealing with the prolonged nature of the Covid-19 pandemic.
He revealed that a mother died from the disease lying beside her teenage daughter who was also fighting the illness.
Covid-19 is an ongoing, complex array of challenges – it's not just one peak and trough, it's multiple peaks and troughs
Dr Asrar Rashid, head of paediatric intensive care at NMC Healthcare, said medical workers needed to recognise the signs of burnout as the coronavirus continues to rage.
He said the emotional aspect of the crisis was hard to ignore when outside the hospital walls.
"We had a child who was in one bed and her mother died in the other bed," Dr Rashid told Imperial College London's Responsible podcast.
“We weren’t able to tell her that her mother had passed away because she was quite sick. That’s just one case – there have been others.”
Dr Rashid is from Pakistan but served in hospitals in the UK, the US and Australia before arriving in the UAE.
He is known for his charity work with Midland Doctors, a UK-based organisation that brings disaster relief and medical aid to poor nations.
Asked what made Covid-19 different from other crises, Dr Rashid said the uncertainties involved made planning difficult.
“Covid-19 is an ongoing, complex array of challenges – it’s not just one peak and trough, it’s multiple peaks and troughs,” he said.
He said medical workers needed to “protect themselves” from the physical demands of the job.
“One of the phenomena you have to be really careful of is the difficulty of burnout,” he said.
“I’ve had challenges in the past where you still remember those children – you think about what you could have done to make a difference.
“One of the mechanisms I use is that I only have a certain amount of power, I have physical abilities and capabilities to make a difference, but spiritually there are other aspects to it as well, but they are not in my power.
“It’s important to protect oneself and be in it for the long game.”
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NHS doctor in quarantine criticises 'appalling' hotel food and costs
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
Groom and Two Brides
Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
Key figures in the life of the fort
Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.
Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.
Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.
Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.
Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.
Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.
Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.
Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.
Sources: Jayanti Maitra, www.adach.ae
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