London at night is illuminated in an array of dazzling colours as a host of festive light displays kick off Christmas in the capital.
Kew Gardens in south-west London, the epicentre for horticultural enthusiasts in Britain, is just one of the venues transformed for winter.
Visitors there can enjoy "sparkling tunnels of light, dancing waterside reflections, and trees drenched in jewel-like colour on your way to the panoramic Palm House light display".
RHS Hyde Hall Gardens, a stately manor home in Chelmsford, Essex, has also lit up a winding, nine-kilometre trail of twinkling lights for guests for its Glow project.
Meanwhile, Windsor Great Park, an open space with long-standing royal links, launched its own Illuminated Christmas display, which promises a "multi-sensory journey through a dreamlike laser-scape, a cathedral of light, and past fountains of flowers, mythical creature holograms and many more moments of awe".
Hyde Park in central London will begin its traditional Winter Wonderland Festival on Thursday, where thousands of revellers can enjoy ice skating and live music every day. The attraction, which lasts from November until January, is one of London's most popular events on the Christmas calendar.
London's festive period was formally kicked off on Monday when some the capital’s best-known hot spots including Mayfair, Piccadilly Circus and Leicester Square were decked out with more than one million LED lights.
Meanwhile, Mayor of London Sadiq Khan has announced plans for a Northern Lights show in the City of London. The free event, which will last from December 11 to 22, will replicate the Aurora Borealis in Guildhall Yard.
Mr Khan is hoping to attract more visitors to the capital, part of the 'Let's Do London' campaign, after the travel industry was badly hit during the coronavirus pandemic.
“The Borealis spectacular will bring the magic of the Northern Lights to our city, London’s landmark bridges, buildings and trees will be illuminated along the South Bank and our world-famous Christmas lights, ice rinks and markets will ensure our city is gloriously decked out for Londoners and visitors to enjoy.
“All this and more is taking place in the heart of our great city as part of my ‘Let’s Do London’ campaign. From our world-class shops and attractions, to our incredible restaurants and bars there is so much to see and enjoy this festive season and that’s why I’m urging Londoners and visitors to experience the best our capital has to offer and support our hospitality industry as much as possible.”
MATCH INFO
Euro 2020 qualifier
Fixture: Liechtenstein v Italy, Tuesday, 10.45pm (UAE)
TV: Match is shown on BeIN Sports
TOURNAMENT INFO
Fixtures
Sunday January 5 - Oman v UAE
Monday January 6 - UAE v Namibia
Wednesday January 8 - Oman v Namibia
Thursday January 9 - Oman v UAE
Saturday January 11 - UAE v Namibia
Sunday January 12 – Oman v Namibia
UAE squad
Ahmed Raza (captain), Rohan Mustafa, Mohammed Usman, CP Rizwan, Waheed Ahmed, Zawar Farid, Darius D’Silva, Karthik Meiyappan, Jonathan Figy, Vriitya Aravind, Zahoor Khan, Junaid Siddique, Basil Hameed, Chirag Suri
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
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