When an explosion at Beirut’s port ripped through the city in early August, Britain’s Ambassador Chris Rampling threw open the doors to his residence and welcomed staff displaced by the damage.
The explosion shattered glass and collapsed buildings more than a mile away from the port. More than 200 were killed, and thousands left homeless. Four months on and the city is still limping. Nobody has been held accountable.
Almost 60 people, embassy staff and their families, stayed in the Ambassador’s residence in Yarzeh that night. The hill-top mansion is more accustomed to hosting dignitaries and cocktail parties than the displaced. But after the blast the dining room became “the triage area”, he says.
Now the residence is back to normal, its floors are buffed and the bookshelves well stacked – on them biographies of Geoffrey Boycott and Tony Blair – but Lebanon is a long way from normal.
Mr Rampling will leave Beirut in the coming weeks, ending a two and a half year posting, the final few months of which have been dominated by the blast and efforts to secure a functioning government in Lebanon.
Lebanon – a year in pictures
Two of the UK’s closest allies have led those calls for change.
Though often participants in a united front, there are obvious differences in approaches to Lebanon between the UK, France and the United States. The US has charged forward with sanctions, most recently designating former Foreign Minister Gebran Bassil – son in law of the country’s President Michel Aoun – over alleged corruption. There are reports the country’s Central Bank could soon be designated, isolating Lebanon’s once-flourishing financial sector from the global economy.
In the aftermath of the blast, French President Emmanuel Macron launched the so-called French initiative, dressing down the political class as he demanded all sides give up ground for increasingly vital reforms.
"We strongly support the intent behind President Macron's initiative and I think his words have been sound," Mr Rampling told The National.
Yet a Macron visit in the aftermath of the blast offered indications France might be willing to look beyond traditional sticking points, especially when it comes to Hezbollah, if the Iran-backed group is willing to give ground on other reforms – namely government formation and a forensic audit of the central bank.
Britain considers Hezbollah a terrorist organisation and is ferociously strict about contact with the group. Her Majesty's diplomats have been known to slip away from events where the group’s representatives are present.
Might this overture by Mr Macron suggest differing approaches? Mr Rampling thinks not.
“A lot of people say the Brits, the Americans the French are all in a slightly different place and pulling in different directions. I don’t recognise that; I don’t see that. I think that fundamentally, the US, the French the Brits, we all want the same thing for this country,” he says.
“I think you’ll find there is much more overlap than there is difference.”
Lebanon is also fighting the flight of its educated classes. Doctors and engineers are increasingly moving overseas, with many feeling Lebanon has nothing to offer them professionally.
“As a friend of this country, the dramatic nature of this brain drain, of course, worries me,” he says.
“I think there is a political crisis, but I think there is also potentially a social crisis around this, the number of people that one talks to who are thinking about how they can get out, or how can they get their children out – there is a sense of despair here at the moment.”
Mr Rampling is among a number of foreign diplomats and officials, including Mr Macron, who have done away with diplomatic language recently to air their frustrations about Lebanon’s stalemate.
“It beholds all of us to talk frankly, and in a way that wakes people up. The leadership of this country needs to step up and bear its responsibilities,” he says.
The frustration animates the ambassador, “Are they going to allow this country to continue to slide away and fall into the sea? Or are they going to make a decision that that is no longer what must be allowed?” he adds, leaning forward in his seat.
It might be easy to pin the current situation on the convulsion of the blast, and the global pandemic, but not so fast, he says.
“There are enormously profound challenges in the country, but the issues are deeper even than that blast. The causes of the economic crisis were baked in before the 4th of August.”
Acknowledging the impunity that has protected Lebanon's ruling elite, he says: “Corruption is only a part of that, there is going to be a need to define what kind of economy this is going to be, what kind of society this is going to be.”
“I think a lot of political taboos have been broken down,” he says, striking an optimistic tone in what may be one of the final interviews of his posting.
“There are no conversations that you cannot have in this country, and there are no conversations that people don’t want to have actually, and I think that is a source of hope."
What is the FNC?
The Federal National Council is one of five federal authorities established by the UAE constitution. It held its first session on December 2, 1972, a year to the day after Federation.
It has 40 members, eight of whom are women. The members represent the UAE population through each of the emirates. Abu Dhabi and Dubai have eight members each, Sharjah and Ras al Khaimah six, and Ajman, Fujairah and Umm Al Quwain have four.
They bring Emirati issues to the council for debate and put those concerns to ministers summoned for questioning.
The FNC’s main functions include passing, amending or rejecting federal draft laws, discussing international treaties and agreements, and offering recommendations on general subjects raised during sessions.
Federal draft laws must first pass through the FNC for recommendations when members can amend the laws to suit the needs of citizens. The draft laws are then forwarded to the Cabinet for consideration and approval.
Since 2006, half of the members have been elected by UAE citizens to serve four-year terms and the other half are appointed by the Ruler’s Courts of the seven emirates.
In the 2015 elections, 78 of the 252 candidates were women. Women also represented 48 per cent of all voters and 67 per cent of the voters were under the age of 40.
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UAE currency: the story behind the money in your pockets
MATCH RESULT
Liverpool 4 Brighton and Hove Albion 0
Liverpool: Salah (26'), Lovren (40'), Solanke (53'), Robertson (85')
Manikarnika: The Queen of Jhansi
Director: Kangana Ranaut, Krish Jagarlamudi
Producer: Zee Studios, Kamal Jain
Cast: Kangana Ranaut, Ankita Lokhande, Danny Denzongpa, Atul Kulkarni
Rating: 2.5/5
Company profile
Date started: 2015
Founder: John Tsioris and Ioanna Angelidaki
Based: Dubai
Sector: Online grocery delivery
Staff: 200
Funding: Undisclosed, but investors include the Jabbar Internet Group and Venture Friends
More from Mohammed Alardhi
Full Party in the Park line-up
2pm – Andreah
3pm – Supernovas
4.30pm – The Boxtones
5.30pm – Lighthouse Family
7pm – Step On DJs
8pm – Richard Ashcroft
9.30pm – Chris Wright
10pm – Fatboy Slim
11pm – Hollaphonic
WORLD CUP SQUAD
Dimuth Karunaratne (Captain), Angelo Mathews, Avishka Fernando, Lahiru Thirimanne, Kusal Mendis (wk), Kusal Perera (wk), Dhananjaya de Silva, Thisara Perera, Isuru Udana, Jeffrey Vandersay, Jeevan Mendis, Milinda Siriwardana, Lasith Malinga, Suranga Lakmal, Nuwan Pradeep
The%C2%A0specs%20
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E3.5-litre%2C%20twin-turbo%20V6%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E10-speed%20auto%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E410hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E495Nm%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3Estarts%20from%20Dh495%2C000%20(Dh610%2C000%20for%20the%20F-Sport%20launch%20edition%20tested)%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3Enow%3C%2Fp%3E%0A
SPECS
Toyota land Cruiser 2020 5.7L VXR
Engine: 5.7-litre V8
Transmission: eight-speed automatic
Power: 362hp
Torque: 530Nm
Price: Dh329,000 (base model 4.0L EXR Dh215,900)
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 years Ramadan fell in May
KILLING OF QASSEM SULEIMANI
FIXTURES
Monday, January 28
Iran v Japan, Hazza bin Zayed Stadium (6pm)
Tuesday, January 29
UAEv Qatar, Mohamed Bin Zayed Stadium (6pm)
Friday, February 1
Final, Zayed Sports City Stadium (6pm)
Bharatanatyam
A ancient classical dance from the southern Indian state of Tamil Nadu. Intricate footwork and expressions are used to denote spiritual stories and ideas.
MATCH INFO
Day 2 at Mount Maunganui
England 353
Stokes 91, Denly 74, Southee 4-88
New Zealand 144-4
Williamson 51, S Curran 2-28
A German university was a good fit for the family budget
Annual fees for the Technical University of Munich - £600
Shared rental accommodation per month depending on the location ranges between £200-600
The family had budgeted for food, books, travel, living expenses - £20,000 annually
Overall costs in Germany are lower than the family estimated
As proof that the student has the ability to take care of expenses, international students must open a blocked account with about £8,640
Students are permitted to withdraw £720 per month
Trippier bio
Date of birth September 19, 1990
Place of birth Bury, United Kingdom
Age 26
Height 1.74 metres
Nationality England
Position Right-back
Foot Right
The biog
Job: Fitness entrepreneur, body-builder and trainer
Favourite superhero: Batman
Favourite quote: We must become the change we want to see, by Mahatma Gandhi.
Favourite car: Lamborghini
Zayed Sustainability Prize
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