The youngest patient to be treated in Britain using pioneering proton beam therapy has helped mark the three-year anniversary of his treatment.
Teddy Slade recently celebrated his fourth birthday but was only 18 months old when he had surgery to remove a rare brain tumour, followed six and a half weeks of proton beam therapy.
He was treated at The Christie, in Manchester, one of England’s leading cancer hospitals and the first to offer high-energy proton beam therapy on the country’s National Health Service.
The £125 million ($170 million) centre was launched in late 2018; a second, in London, opened last year.
Together, they have the capacity to treat 1,300 patients a year.
Teddy, who lives in Stockport, Greater Manchester, has regular check-ups to monitor his progress.
He is now enjoying nursery school and is leading a full and happy life with his parents, Amy and Dan, and siblings, Lottie, 17, and Charlie, 14.
Proton beam therapy is a type of radiotherapy in which a beam of high-energy protons – small parts of atoms – are used to treat some types of cancer.
The treatment enables a dose of high-energy protons to be directed precisely towards a tumour, reducing the damage to healthy tissue and vital organs.
On World Cancer Day, Ms Slade said: “A diagnosis like Teddy’s is terrifying and devastating. However, the proton beam centre at The Christie is a place of hope.
“It was a huge shock when Teddy was diagnosed as he was so young, and to be told he had a brain tumour was absolutely heartbreaking.”
Teddy’s doctor, consultant clinical oncologist Dr Gillian Whitfield, said: “It is great to see Teddy doing so well and we were thrilled to be able to help him here at The Christie.
“Being able to give patients like Teddy this vital proton beam therapy in the UK is fantastic, as it not only reduces the side-effects of treatment, but also means families don’t have to travel abroad as many did before the NHS opened the centre here in Manchester.”
Dame Cally Palmer, NHS England’s national cancer director, said: “Since Teddy first received proton beam therapy treatment at The Christie, over 700 patients in the UK, including 300 children, have benefited from this pioneering treatment in the NHS.
“In the last few months we have also opened a second centre at University College London Hospital, meaning even more patients now have access to this world-class, innovative care for cancer.
“This is a major milestone for the NHS and marks the completion of our plans to deliver proton beam therapy in the UK and transform cancer treatment across the country.”
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if you go
The flights
Etihad, Emirates and Singapore Airlines fly direct from the UAE to Singapore from Dh2,265 return including taxes. The flight takes about 7 hours.
The hotel
Rooms at the M Social Singapore cost from SG $179 (Dh488) per night including taxes.
The tour
Makan Makan Walking group tours costs from SG $90 (Dh245) per person for about three hours. Tailor-made tours can be arranged. For details go to www.woknstroll.com.sg
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