Live updates: follow the latest news on Russia-Ukraine
Ukraine is battling tanks and trucks with drone strikes while Russia’s air force remains notable by its absence, military analysts have said.
Ukrainian commanders are also considering how to attack the huge armoured convoy, which by Tuesday afternoon was about 25 kilometres from Kiev.
But despite the early successes of Ukraine’s drone force, destroying a number of crucial supply trucks, the country is urgently requesting more unmanned attack aircraft to hold off the Russian advance.
Its drone force was meant to have been wiped out by Russia’s electronic warfare devices, air defences and fighter jets in opening battles, but still it remains a threat.
While Ukraine has a variety of its own drone manufacturers, it is relying heavily on the Turkish-built Bayraktar TB2s that have proven their effectiveness against Russian hardware in Syria, Libya and Nagorno-Karabakh.
The TB2s carry four guided anti-tank missiles, fly at a maximum speed of 220kph and have an endurance of 27 hours.
The unmanned aircraft have destroyed three SAM missile systems and four 152mm artillery pieces, along with more than 10 trucks and several tanks, according to evidence provided to the London-based Rusi think tank.
However, the TB2s navigate by GPS sending out a strong radio signal making them easy to track and destroy if Russia chooses to concentrate on them.
Ukraine possesses at least 12 and on Tuesday the country’s ambassador to Britain, Vadym Prystaiko, called for more aircraft. Ukrainian military personnel were also being trained in Turkey on how to operate drones as not enough people know how to use the devices effectively, he said.
That the drones have been able to fly is partly due to the failure of the Russia air force, the VKS, to dominate the skies.
Its absence over Ukraine has baffled military observers. When the opening barrage of missiles took out much of Ukraine’s early warning radar, rendering its air defences blind, it was a given that Russia’s armada of 300 modern warplanes, all within striking range, would immediately follow.
The force includes 80 advanced Su-35S air superiority fighters and 110 multirole Su-30SM, all capable of firing precision-guided missiles.
Close air support is a vital aspect of modern warfare with land units usually advancing only when the skies are secured.
However, it is possible that many of the VKS’s precision bombs have been fired during fighting in Syria and as yet the Russians are unwilling to drop “dumb” bombs for fear of causing mass civilian casualties.
An apparent overreliance on their fabled ground-based air defence might have meant fewer VKS warplanes overhead to avoid blue-on-blue incidents.
Ironically, a number of SAM systems mounted on tracked vehicles have been destroyed while caught in columns.
VKS pilots have less flying training compared to their Western counterparts, averaging about 100 hours a year while US and UK fighter pilots receive up to 240 hours, said the Rusi report, The Mysterious Case of the Missing Russian Air Force.
“Despite an impressive modernisation programme that has seen the acquisition of around 350 new modern combat aircraft over the past decade, VKS pilots struggle to effectively employ many of the theoretical capabilities of their aircraft in the complex and contested air environment of Ukraine,” said Justin Bronk, the report’s author and an airpower expert at Rusi.
The air failures have also been highlighted in an intelligence report by the UK Ministry of Defence. “Russia has failed to gain control of the airspace over Ukraine prompting a shift to night operations in an attempt to reduce their losses," it said.
This could mean that Russia’s T-90 and T-72B3M tanks, equipped with modern thermal-imaging sights supplied by a French firm, will now fight at night.
Failure to control the skies has caused other issues. The Ukrainians have been able to shoot down both attack and transport helicopters using western-supplied Stinger missiles. This prevented a swift airborne assault taking place for a decapitation operation on Kiev.
The sight of their own fighter jets in the air above Kiev has also proven a major morale boost for the population, spurring on their defences.
With the 64-kilometre armoured column bearing down on Kiev, it is thought the Ukrainian military might deploy tanks, artillery and other weapons that they have not yet been committed to the battle.
These arms can probably be used only once before they suffer significant losses but that moment might be now as Kiev faces being surrounded by a ring of Russian steel.
How the Ukrainians use their offensive weapons has to be balanced carefully. “With artillery there's this concept called 'unmasking', which basically means once you open fire, the clock starts on how long that artillery is going to be alive,” said Sam Cranny-Evans, a Russia military expert at Rusi. “Usually that will be about four minutes unless they move position. So they have to be careful about when they are unmask their various resources as they will probably only have one chance to deploy it.”
Questions have been raised over whether Russia has changed tactics and is driving straight down major roads seemingly without their flanks secured.
“It really depends on how the Russians fight,” Mr Cranny-Evans said. “They can continue driving down roads without any real creativity. If the Ukrainians are able to bring enough forces into place with anti-tank and Stinger anti-aircraft missiles they could severely maul that column.”
The war may well move on to a more brutal phase with the Russians willing to resort to tactics used in Homs and Aleppo of surrounding a city and using the bludgeon of airpower and artillery to take out strong points, regardless of civilian casualties.
Tuesday’s attack on Kharkiv was a clear assault on non-military targets using cluster weapons, although it is not yet clear if thermobaric vacuum bombs have been used.
Western officials have made it clear that any human rights violations will be investigated, with President Vladimir Putin held to account.
Particular concern is focused on the TOS-1A thermobaric weapon that fires 24 rockets, creating an indiscriminate firestorm effect. “This is a subject that we will keep under close observation,” one western official said. “I think we will be very attentive of and alert to war crimes or breaches of international humanitarian law in this conflict.”
Western officials are also concerned that once Russia irons out its flaws, it will persevere.
“There is a likelihood that they will then be able to bring more of the firepower and then manoeuvre forces to bear into combat with Ukrainian fighters,” a security official said. “I think we will then see an attempt by Russia to achieve its original objectives Kiev and the Donbas.”
However, the Russians have already suffered “significant numbers of casualties” that they will not be able to hide from the people "back home”, the official said.
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UAE v Gibraltar
What: International friendly
When: 7pm kick off
Where: Rugby Park, Dubai Sports City
Admission: Free
Online: The match will be broadcast live on Dubai Exiles’ Facebook page
UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)
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Henrik Stenson's finishes at Abu Dhabi HSBC Championship:
2006 - 2
2007 - 8
2008 - 2
2009 - MC
2010 - 21
2011 - 42
2012 - MC
2013 - 23
2014 - MC
2015 - MC
2016 - 3
2017 - 8
West Indies v India - Third ODI
India 251-4 (50 overs)
Dhoni (78*), Rahane (72), Jadhav (40)
Cummins (2-56), Bishoo (1-38)
West Indies 158 (38.1 overs)
Mohammed (40), Powell (30), Hope (24)
Ashwin (3-28), Yadav (3-41), Pandya (2-32)
India won by 93 runs
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Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
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
Our legal columnist
Name: Yousef Al Bahar
Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers
COMPANY PROFILE
Name: Xpanceo
Started: 2018
Founders: Roman Axelrod, Valentyn Volkov
Based: Dubai, UAE
Industry: Smart contact lenses, augmented/virtual reality
Funding: $40 million
Investor: Opportunity Venture (Asia)
Who is Mohammed Al Halbousi?
The new speaker of Iraq’s parliament Mohammed Al Halbousi is the youngest person ever to serve in the role.
The 37-year-old was born in Al Garmah in Anbar and studied civil engineering in Baghdad before going into business. His development company Al Hadeed undertook reconstruction contracts rebuilding parts of Fallujah’s infrastructure.
He entered parliament in 2014 and served as a member of the human rights and finance committees until 2017. In August last year he was appointed governor of Anbar, a role in which he has struggled to secure funding to provide services in the war-damaged province and to secure the withdrawal of Shia militias. He relinquished the post when he was sworn in as a member of parliament on September 3.
He is a member of the Al Hal Sunni-based political party and the Sunni-led Coalition of Iraqi Forces, which is Iraq’s largest Sunni alliance with 37 seats from the May 12 election.
He maintains good relations with former Prime Minister Nouri Al Maliki’s State of Law Coaliton, Hadi Al Amiri’s Badr Organisation and Iranian officials.
Normal People
Sally Rooney, Faber & Faber
GIANT REVIEW
Starring: Amir El-Masry, Pierce Brosnan
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Famous left-handers
- Marie Curie
- Jimi Hendrix
- Leonardo Di Vinci
- David Bowie
- Paul McCartney
- Albert Einstein
- Jack the Ripper
- Barack Obama
- Helen Keller
- Joan of Arc
The Outsider
Stephen King, Penguin
How the UAE gratuity payment is calculated now
Employees leaving an organisation are entitled to an end-of-service gratuity after completing at least one year of service.
The tenure is calculated on the number of days worked and does not include lengthy leave periods, such as a sabbatical. If you have worked for a company between one and five years, you are paid 21 days of pay based on your final basic salary. After five years, however, you are entitled to 30 days of pay. The total lump sum you receive is based on the duration of your employment.
1. For those who have worked between one and five years, on a basic salary of Dh10,000 (calculation based on 30 days):
a. Dh10,000 ÷ 30 = Dh333.33. Your daily wage is Dh333.33
b. Dh333.33 x 21 = Dh7,000. So 21 days salary equates to Dh7,000 in gratuity entitlement for each year of service. Multiply this figure for every year of service up to five years.
2. For those who have worked more than five years
c. 333.33 x 30 = Dh10,000. So 30 days’ salary is Dh10,000 in gratuity entitlement for each year of service.
Note: The maximum figure cannot exceed two years total salary figure.
((Disclaimer))
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Juventus 2 (Dybala 4', Higuain 80')
SPECS
Mini John Cooper Works Clubman and Mini John Cooper Works Countryman
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Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
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Company Fact Box
Company name/date started: Abwaab Technologies / September 2019
Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO
Based: Amman, Jordan
Sector: Education Technology
Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed
Stage: early-stage startup
Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.
How it works
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How to wear a kandura
Dos
- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying