Kate Middleton releases three photographs to mark 40th birthday

The Duchess of Cambridge has marked her milestone 40th birthday by releasing three portraits showing the sophisticated glamour of the future queen.

Kate has been pictured in three relaxed poses, wearing different Alexander McQueen dresses and with her hair flowing.

Celebrated fashion photographer Paolo Roversi, famed for working with industry stars like Naomi Campbell and Kate Moss, described photographing the duchess as “a moment of pure joy” and said with her “positive energy” she can “bring hope to the whole world”.

The duchess will celebrate her 40th birthday on Sunday and the event is likely to be a private family affair marked at the Cambridges’ home in Norfolk.

The birthday heralds the start of an important decade for the monarchy and the future queen, who will be at Prince William’s side as events progress, watching her young family grow up and pursuing her own charitable interests.

The photos were taken in in Kew Gardens, south-west London, in November 2021.

Mr Roversi said: “Taking the portrait of Her Royal Highness the Duchess of Cambridge was a true honour for me and a moment of pure joy.

“I was moved by her warmth and friendly welcome and enchanted by her shining eyes that reflected the loveliness of her soul and her smile showing the generosity of her heart.

“It was a profound and rich experience for me, an unforgettable moment. I have met a wonderful person, a person who, with her positive energy, can bring hope to the whole world.”

In one image Kate wears a striking red McQueen dress, earrings loaned by the Queen and beams at the camera as she appears to have her hands casually in the gown’s pockets.

This portrait, taken by photographer Paolo Roversi, will enter the permanent Collection of the National Portrait Gallery. Paolo Roversi.

Mr Roversi is known for his adventurous film and printing techniques and the remaining images have been produced in monochrome that give them an ethereal quality.

In one, a head and shoulders image, the duchess smiles broadly and in the other, with her engagement ring prominently on display, Kate is shown in profile and expressionless looking left.

She wears earrings that belonged to Diana, Princess of Wales, in both photographs.

Ahead of her birthday the duchess was praised for her “vision and commitment” in establishing her Royal Foundation Centre for Early Childhood to support the development of children.

Kate’s work championing research into a child’s formative years is the cornerstone of her public life and has been highlighted by a senior figure from of one of the country’s leading mental health charities for children and young people.

Michael Samuel, chairman of trustees at the Anna Freud National Centre for Children and Families, said Kate had shown “passion and compassion” in her role as the organisation’s patron.

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Part three: an affection for classic cars lives on

Read part two: how climate change drove the race for an alternative

Read part one: how cars came to the UAE

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

The five pillars of Islam

1. Fasting

2. Prayer

3. Hajj

4. Shahada

5. Zakat

Walls

Louis Tomlinson

3 out of 5 stars

(Syco Music/Arista Records)

While you're here

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In numbers

1,000 tonnes of waste collected daily:

800 tonnes converted into alternative fuel
150 tonnes to landfill
50 tonnes sold as scrap metal

800 tonnes of RDF replaces 500 tonnes of coal

Two conveyor lines treat more than 350,000 tonnes of waste per year

25 staff on site

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The biog

Name: Dhabia Khalifa AlQubaisi

Age: 23

How she spends spare time: Playing with cats at the clinic and feeding them

Inspiration: My father. He’s a hard working man who has been through a lot to provide us with everything we need

Favourite book: Attitude, emotions and the psychology of cats by Dr Nicholes Dodman

Favourit film: 101 Dalmatians - it remind me of my childhood and began my love of dogs

Word of advice: By being patient, good things will come and by staying positive you’ll have the will to continue to love what you're doing

GIANT REVIEW

Starring: Amir El-Masry, Pierce Brosnan

Director: Athale

Rating: 4/5

'Cheb%20Khaled'

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