Millions of people in the UK are from Monday allowed to hug their loved ones and travel overseas after the biggest easing of lockdown restrictions since last summer.
Across England, Wales and most of Scotland, indoor hospitality venues, cinemas and museums will open their doors for the first time in months.
People are allowed to meet indoors in limited numbers, while the ban on foreign travel has been lifted, although quarantine is still required for most destinations.
Hugs between people from different households will be allowed for the first time in a year.
The Indian variant continues to spread in the UK, with surge testing taking place in hotspots such as Bolton in Greater Manchester and parts of London, Sefton on Merseyside and Worcestershire.
Prime Minister Boris Johnson said everyone must continue to “play their part” and take a coronavirus vaccine.
“Together we have reached another milestone in our road map out of lockdown, but we must take this next step with a heavy dose of caution,” he said.
“We are keeping the spread of the variant first identified in India under close observation and taking swift action where infection rates are rising.”
He said there was no need to delay the plan to end most restrictions on June 21, despite fears of a surge in cases fuelled by the Indian strain.
“The current data does not indicate unsustainable pressure on the NHS and our extraordinary vaccination programme will accelerate – with second doses being bought forward to give the most vulnerable maximum protection,” Mr Johnson said.
“But now everyone must play their part – by getting tested twice a week, coming forward for your vaccine when called and remembering hands, face, space and fresh air. I urge everyone to be cautious and take responsibility when enjoying new freedoms today in order to keep the virus at bay.”
Business Secretary Kwasi Kwarteng said on Monday it was still an option to delay the final stage of the government's road map because "we don't know what coronavirus will do".
“Yes, things are being opened up but people should have common sense and use judgment,” he told Sky News.
“People shouldn’t be running away getting too exuberant.”
Last week, the country’s vaccination programme was brought forward to protect the over-50s and clinically vulnerable people from the Indian variant as measures were lifted.
More than 20 million people are fully vaccinated in Britain, which is one of the world’s worst-hit countries with more than 127,000 Covid-19 deaths.
Cases of the Indian strain rose from 520 to 1,313 last week, with clusters in the north-western towns of Bolton and Blackburn.
Health Secretary Matt Hancock said the government could stay on course thanks to a high degree of confidence that vaccines would stand up to the strain.
He said the vast majority of people in hospital in Bolton with the new variant were eligible for vaccination but had not come forward.
“It could spread like wildfire among the unvaccinated groups,” he said.
Ministers urged people not to visit amber list countries despite overseas trips now being legal.
Under the new traffic light system that came into force on Monday, countries are rated as green, amber or red based on the risk of importing coronavirus into the UK.
Mr Hancock said the green list offered "a safe way” to travel.
“People should not travel to amber or red list countries unless it’s absolutely necessary and certainly not for holiday purposes,” he said.
Mr Johnson has come under pressure from experts and opposition politicians for failing to restrict travel from India sooner, when Covid-19 cases were surging across the subcontinent.
Last week, the prime minister committed to a full, independent public inquiry into his government's handling of the coronavirus.
He has been accused of dithering over a third national lockdown in early January, as hospital admissions and death rates were increasing sharply.
But the Conservative government's popularity has been boosted by a successful vaccination campaign and a strong showing in local elections in England.
Vaccines Minister Nadhim Zahawi said "one of the highest vaccine uptake rates in the world" had been crucial to keeping the virus at bay.
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
Zayed Sustainability Prize
Cricket World Cup League Two
Oman, UAE, Namibia
Al Amerat, Muscat
Results
Oman beat UAE by five wickets
UAE beat Namibia by eight runs
Fixtures
Wednesday January 8 –Oman v Namibia
Thursday January 9 – Oman v UAE
Saturday January 11 – UAE v Namibia
Sunday January 12 – Oman v Namibia
THE%20HOLDOVERS
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Mohammed bin Zayed Majlis
The National's picks
4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young
Jetour T1 specs
Engine: 2-litre turbocharged
Power: 254hp
Torque: 390Nm
Price: From Dh126,000
Available: Now
Pathaan
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THREE POSSIBLE REPLACEMENTS
Khalfan Mubarak
The Al Jazira playmaker has for some time been tipped for stardom within UAE football, with Quique Sanchez Flores, his former manager at Al Ahli, once labelling him a “genius”. He was only 17. Now 23, Mubarak has developed into a crafty supplier of chances, evidenced by his seven assists in six league matches this season. Still to display his class at international level, though.
Rayan Yaslam
The Al Ain attacking midfielder has become a regular starter for his club in the past 15 months. Yaslam, 23, is a tidy and intelligent player, technically proficient with an eye for opening up defences. Developed while alongside Abdulrahman in the Al Ain first-team and has progressed well since manager Zoran Mamic’s arrival. However, made his UAE debut only last December.
Ismail Matar
The Al Wahda forward is revered by teammates and a key contributor to the squad. At 35, his best days are behind him, but Matar is incredibly experienced and an example to his colleagues. His ability to cope with tournament football is a concern, though, despite Matar beginning the season well. Not a like-for-like replacement, although the system could be adjusted to suit.
Company%20profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3EHakbah%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2018%0D%3Cbr%3E%3Cstrong%3EFounder%3A%20%3C%2Fstrong%3ENaif%20AbuSaida%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3ESaudi%20Arabia%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%0D%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%20%3C%2Fstrong%3E22%20%0D%3Cbr%3E%3Cstrong%3EInitial%20investment%3A%20%3C%2Fstrong%3E%24200%2C000%0D%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3Epre-Series%20A%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EGlobal%20Ventures%20and%20Aditum%20Investment%20Management%0D%3Cbr%3E%3Cbr%3E%3C%2Fp%3E%0A
HIJRA
Starring: Lamar Faden, Khairiah Nathmy, Nawaf Al-Dhufairy
Director: Shahad Ameen
Rating: 3/5
Pad Man
Dir: R Balki
Starring: Akshay Kumar, Sonam Kapoor, Radhika Apte
Three-and-a-half stars
I Care A Lot
Directed by: J Blakeson
Starring: Rosamund Pike, Peter Dinklage
3/5 stars
if you go