• Queen Elizabeth II, Charles, Prince of Wales, Camilla, Duchess of Cornwall, Anne, the Princess Royal and Vice Admiral Sir Tim Laurence during a service of thanksgiving for the life of the Duke of Edinburgh, at Westminster Abbey in London. PA
    Queen Elizabeth II, Charles, Prince of Wales, Camilla, Duchess of Cornwall, Anne, the Princess Royal and Vice Admiral Sir Tim Laurence during a service of thanksgiving for the life of the Duke of Edinburgh, at Westminster Abbey in London. PA
  • Queen Elizabeth and Prince Andrew arrive at Westminster Abbey. AP Photo
    Queen Elizabeth and Prince Andrew arrive at Westminster Abbey. AP Photo
  • People inside Westminster Abbey during the service. PA
    People inside Westminster Abbey during the service. PA
  • Queen Elizabeth and her son Prince Andrew leave after the service. Reuters
    Queen Elizabeth and her son Prince Andrew leave after the service. Reuters
  • Prince William and Catherine, Duchess of Cambridge, arrive along with their children Prince George and Princess Charlotte. PA
    Prince William and Catherine, Duchess of Cambridge, arrive along with their children Prince George and Princess Charlotte. PA
  • The queen and Prince Andrew leave Westminster Abbey by car. AFP
    The queen and Prince Andrew leave Westminster Abbey by car. AFP
  • The Prince of Wales and Duchess of Cornwall arrive at Westminster Abbey. PA
    The Prince of Wales and Duchess of Cornwall arrive at Westminster Abbey. PA
  • A man waves a flag showing Queen Elizabeth as crowds gather at Westminster Abbey. AP
    A man waves a flag showing Queen Elizabeth as crowds gather at Westminster Abbey. AP
  • Britain's Prime Minister Boris Johnson arrives. AFP
    Britain's Prime Minister Boris Johnson arrives. AFP
  • Members of the public attend the service outside Westminster Abbey. Getty Images
    Members of the public attend the service outside Westminster Abbey. Getty Images
  • Princess Anne arrives. AFP
    Princess Anne arrives. AFP
  • Prince Edward, the queen's youngest child, his wife Sophie, Countess of Wessex, their daughter Lady Louise Mountbatten-Windsor and son Viscount Severn arriving. PA
    Prince Edward, the queen's youngest child, his wife Sophie, Countess of Wessex, their daughter Lady Louise Mountbatten-Windsor and son Viscount Severn arriving. PA
  • Peter Phillips, the queen's first grandson, arrives with his daughters Savannah and Isla. AFP
    Peter Phillips, the queen's first grandson, arrives with his daughters Savannah and Isla. AFP
  • Princess Beatrice, daughter of Prince Andrew, and her husband Edoardo Mapelli Mozzi arrive to attend the service. AFP
    Princess Beatrice, daughter of Prince Andrew, and her husband Edoardo Mapelli Mozzi arrive to attend the service. AFP
  • Zara Phillips, the queen's granddaughter, and her husband Mike Tindall arrive with their daughter Mia Grace. AFP
    Zara Phillips, the queen's granddaughter, and her husband Mike Tindall arrive with their daughter Mia Grace. AFP

Queen Elizabeth seen with cane as she attends Prince Philip memorial service


Neil Murphy
  • English
  • Arabic

Queen Elizabeth took part in a poignant memorial service honouring her late husband Prince Philip at Westminster Abbey on Tuesday.

The Palace said the Queen has been actively involved in the plans for the service for The Duke of Edinburgh, with many elements reflecting her wishes.

The elderly monarch used a cane as she was accompanied into the Abbey by her son Prince Andrew. The pair walked slowly to her sitting place beside her eldest son, Prince Charles.

Among those attending were Charles, the Duchess of Cornwall, the Duke and Duchess of Cambridge, the Countess of Wessex, the Princess Royal, Princess Beatrice and Princess Eugenie.

Queen Elizabeth II and the Duke of York arrive at Westminster Abbey in London. PA.
Queen Elizabeth II and the Duke of York arrive at Westminster Abbey in London. PA.

Andrew, who stepped down from public life over his friendship with convicted paedophile Jeffrey Epstein, had a front row seat, sitting next to his brother the Earl of Wessex and across the aisle from his other siblings.

Prince George and Princess Charlotte were also present in honour of their great-grandfather – the first time they have attended a major public church service.

Westminster Abbey was where the Philip and Elizabeth were married in 1947 and was originally expected to be the venue for his funeral, which was instead held at Windsor Castle due to Covid-19.

International Royalty attends the Duke of Edinburgh Service of Thanksgiving - in pictures

  • Spain's Felipe VI and Queen Letizia arrive to attend a Service of Thanksgiving for Britain's Prince Philip, Duke of Edinburgh, at Westminster Abbey in central London. AFP
    Spain's Felipe VI and Queen Letizia arrive to attend a Service of Thanksgiving for Britain's Prince Philip, Duke of Edinburgh, at Westminster Abbey in central London. AFP
  • The Netherlands' Princess Beatrix, Queen Maxima and King Willem-Alexander arrive. AFP
    The Netherlands' Princess Beatrix, Queen Maxima and King Willem-Alexander arrive. AFP
  • Queen Mathilde of Belgium and Philippe of Belgium arriving for the Service of Thanksgiving. PA
    Queen Mathilde of Belgium and Philippe of Belgium arriving for the Service of Thanksgiving. PA
  • Sweden's Queen Silvia and King Carl XVI arrive. AFP
    Sweden's Queen Silvia and King Carl XVI arrive. AFP
  • Prince Albert II of Monaco at Westminster Abbey. AP Photo
    Prince Albert II of Monaco at Westminster Abbey. AP Photo
  • Crown Prince Pavlos and Crown Princess Marie-Chantal of Greece arrive at the service. Reuters
    Crown Prince Pavlos and Crown Princess Marie-Chantal of Greece arrive at the service. Reuters
  • Queen Margrethe II of Denmark arrives. AP Photo
    Queen Margrethe II of Denmark arrives. AP Photo

The farewell to Philip in St George’s Chapel last April was limited to just 30 people in the midst of the pandemic and mass singing was banned, with the Queen sitting alone and wearing a mask.

Eleven months on, the royal family including the Prince of Wales, the Duchess of Cornwall and the Cambridges gathered as part of a 1,800-strong congregation for a thanksgiving service in the duke’s honour, a high profile and personally significant occasion for the Queen's beloved late husband.

Britain's Queen Elizabeth II and her son Prince Andrew were taken to the service by limousine. AP.
Britain's Queen Elizabeth II and her son Prince Andrew were taken to the service by limousine. AP.

The Queen's attendance was only confirmed by Buckingham Palace earlier on Tuesday due to concerns over her mobility and overall health.

Tuesday’s service is the Queen’s first major official engagement outside one of her homes for nearly six months, since she travelled to Cardiff to deliver a speech at the Welsh Senedd on October 14.

The 95-year-old head of state pulled out of the Commonwealth Day service earlier this month due to comfort issues and has spoken about not being able to move.

She recently recovered from Covid-19 and appeared fit and well at Windsor last week.

About 30 foreign royals attended, including Prince Albert of Monaco, Denmark’s Queen Margrethe, King Harald and Queen Sonja of Norway, Spain’s King Felipe VI and Queen Letizia, all of whom would have been on the pre-pandemic guest list.

  • Lieutenant Philip Mountbatten, prior to his marriage to Princess Elizabeth, saluting as he resumes his attendance at the Royal Naval Officers School in 1947. Getty Images
    Lieutenant Philip Mountbatten, prior to his marriage to Princess Elizabeth, saluting as he resumes his attendance at the Royal Naval Officers School in 1947. Getty Images
  • Philip Mountbatten, prior to his marriage to Princess Elizabeth, batting at the nets during cricket practice while in the Royal Navy in 1947. Getty Images
    Philip Mountbatten, prior to his marriage to Princess Elizabeth, batting at the nets during cricket practice while in the Royal Navy in 1947. Getty Images
  • Princess Elizabeth and Prince Philip, Duke of Edinburgh at Buckingham Palace shortly before their wedding in 1947. Getty Images
    Princess Elizabeth and Prince Philip, Duke of Edinburgh at Buckingham Palace shortly before their wedding in 1947. Getty Images
  • Queen Elizabeth II and her husband, the Duke of Edinburgh, on their wedding day in 1947. Getty Images
    Queen Elizabeth II and her husband, the Duke of Edinburgh, on their wedding day in 1947. Getty Images
  • Crowds gathering outside Buckingham Palace on the wedding day. Getty Images
    Crowds gathering outside Buckingham Palace on the wedding day. Getty Images
  • Members of the British royal family on the balcony at Buckingham Palace after the wedding of Princess Elizabeth and Philip Mountbatten. Getty Images
    Members of the British royal family on the balcony at Buckingham Palace after the wedding of Princess Elizabeth and Philip Mountbatten. Getty Images
  • The marriage register of Princess Elizabeth and Lieutenant Philip Mountbatten, bearing the signatures of Philip and Elizabeth, the King and Queen and members of the Royal Family. Getty Images
    The marriage register of Princess Elizabeth and Lieutenant Philip Mountbatten, bearing the signatures of Philip and Elizabeth, the King and Queen and members of the Royal Family. Getty Images
  • Princess Elizabeth, King George VI, Princess Margaret Rose, Queen Elizabeth and Prince Philip walking through streets on their way to wedding of Patricia Mountbatten to Baron Brabour. Getty Images
    Princess Elizabeth, King George VI, Princess Margaret Rose, Queen Elizabeth and Prince Philip walking through streets on their way to wedding of Patricia Mountbatten to Baron Brabour. Getty Images
  • Queen Elizabeth talking to Prince Philip (second right), the Duke of Edinburgh, at the Royal Horse Show at Windsor, England. Getty Images
    Queen Elizabeth talking to Prince Philip (second right), the Duke of Edinburgh, at the Royal Horse Show at Windsor, England. Getty Images
  • Portrait of Queen Elizabeth II and Prince Philip, the Duke of Edinburgh, circa 1952. Getty Images
    Portrait of Queen Elizabeth II and Prince Philip, the Duke of Edinburgh, circa 1952. Getty Images
  • Princess Elizabeth and Prince Philip with their baby daughter Princess Anne following her christening, at Buckingham Palace in 1950. Getty Images
    Princess Elizabeth and Prince Philip with their baby daughter Princess Anne following her christening, at Buckingham Palace in 1950. Getty Images
  • US President Eisenhower (centre) with the British Royal family: Prince Philip, Princess Anne, Queen Elizabeth, Prince Charles and Captain John Eisenhower, at Balmoral Castle in 1959. Getty Images
    US President Eisenhower (centre) with the British Royal family: Prince Philip, Princess Anne, Queen Elizabeth, Prince Charles and Captain John Eisenhower, at Balmoral Castle in 1959. Getty Images
  • Queen Elizabeth II, Prince Philip and their three children, Prince Charles, Princess Anne, and Prince Andrew in Balmoral on September 8, 1960.
    Queen Elizabeth II, Prince Philip and their three children, Prince Charles, Princess Anne, and Prince Andrew in Balmoral on September 8, 1960.
  • Queen Elizabeth and Prince Philip leave Manchester by train in 1961. Getty Images
    Queen Elizabeth and Prince Philip leave Manchester by train in 1961. Getty Images
  • Queen Elizabeth and Prince Philip presenting the Jules Rimet trophy to the England captain, Bobby Moore, after the teams World Cup final victory over West Germany in 1966. Getty Images
    Queen Elizabeth and Prince Philip presenting the Jules Rimet trophy to the England captain, Bobby Moore, after the teams World Cup final victory over West Germany in 1966. Getty Images
  • Prince Charles wearing a crown and robes after a ceremony where he was invested as the Prince of Wales, with Queen Elizabeth and Prince Philip at Caernarvon Castle, Wales, in 1969. Getty Images
    Prince Charles wearing a crown and robes after a ceremony where he was invested as the Prince of Wales, with Queen Elizabeth and Prince Philip at Caernarvon Castle, Wales, in 1969. Getty Images
  • Queen Elizabeth and Prince Philip during the Royal Progress trip via boat down the River Thames to mark the Silver Jubilee in 1977. Getty Images
    Queen Elizabeth and Prince Philip during the Royal Progress trip via boat down the River Thames to mark the Silver Jubilee in 1977. Getty Images
  • Queen Elizabeth ll and Prince Philip, Duke of Edinburgh entertain Sheikh Zayed on board the Royal Yacht Britannia during their State Visit in 1979. Anwar Hussein/Getty Images
    Queen Elizabeth ll and Prince Philip, Duke of Edinburgh entertain Sheikh Zayed on board the Royal Yacht Britannia during their State Visit in 1979. Anwar Hussein/Getty Images
  • Pope John Paul II with Queen Elizabeth and Prince Philip during a Royal Tour of Italy in 1980. Getty Images
    Pope John Paul II with Queen Elizabeth and Prince Philip during a Royal Tour of Italy in 1980. Getty Images
  • The wedding of Prince Charles and Lady Diana Spencer at St Paul's Cathedral in 1981. Behind them are Queen Elizabeth and Prince Philip. Getty Images
    The wedding of Prince Charles and Lady Diana Spencer at St Paul's Cathedral in 1981. Behind them are Queen Elizabeth and Prince Philip. Getty Images
  • Prince Charles and Lady Diana Spencer with Queen Elizabeth and Prince Philip on the balcony at Buckingham Palace after their marriage ceremony in 1981. Getty Images
    Prince Charles and Lady Diana Spencer with Queen Elizabeth and Prince Philip on the balcony at Buckingham Palace after their marriage ceremony in 1981. Getty Images
  • Princess Diana holds her son Prince William in her arms in Buckingham Palace with Prince Charles, Prince Philip, Queen Elizabeth, the Queen Mother. The Prince was christened in 1982. Getty Images
    Princess Diana holds her son Prince William in her arms in Buckingham Palace with Prince Charles, Prince Philip, Queen Elizabeth, the Queen Mother. The Prince was christened in 1982. Getty Images
  • Queen Elizabeth and Prince Philip appear with The Queen Mother during celebrations to mark her 101st in 2001. Getty Images
    Queen Elizabeth and Prince Philip appear with The Queen Mother during celebrations to mark her 101st in 2001. Getty Images
  • Queen Elizabeth and Prince Philip ride in the Golden State Carriage at the head of a parade from Buckingham Palace to St Paul's Cathedral celebrating the Queen's Golden Jubilee in 2002. Getty Images
    Queen Elizabeth and Prince Philip ride in the Golden State Carriage at the head of a parade from Buckingham Palace to St Paul's Cathedral celebrating the Queen's Golden Jubilee in 2002. Getty Images
  • Queen Elizabeth smiles at the crowd from the balcony of Buckingham Palace as Prince Harry, Prince William, Princess Anne and Prince Philip look on after attending the Trooping of the Colour in 2003. Getty Images
    Queen Elizabeth smiles at the crowd from the balcony of Buckingham Palace as Prince Harry, Prince William, Princess Anne and Prince Philip look on after attending the Trooping of the Colour in 2003. Getty Images
  • Queen Elizabeth II and Prince Philip, Duke of Edinburgh arrive at Ascot Racecourse on June 18, 2008, in Ascot, England. Getty Images
    Queen Elizabeth II and Prince Philip, Duke of Edinburgh arrive at Ascot Racecourse on June 18, 2008, in Ascot, England. Getty Images
  • The Sultan of Oman, Sultan Qaboos bin Said, presents Britain’s Queen Elizabeth II with a gold musical Faberge style egg as Prince Philip watches on at the royal palace in Oman.
    The Sultan of Oman, Sultan Qaboos bin Said, presents Britain’s Queen Elizabeth II with a gold musical Faberge style egg as Prince Philip watches on at the royal palace in Oman.
  • Queen Elizabeth II holding the hand of her husband Prince Philip, Duke of Edinburgh as she arrives to address to the House of Lords, during the State Opening of Parliament in Westminster. EPA
    Queen Elizabeth II holding the hand of her husband Prince Philip, Duke of Edinburgh as she arrives to address to the House of Lords, during the State Opening of Parliament in Westminster. EPA
  • Britain's Queen Elizabeth II (L) and her husband Prince Philip (R) stand next to the President of the United Arab Emirates Sheikh Khalifa bin Zayed al-Nahayan during a Ceremonial Welcome in the town of Windsor, west of London, on April 30, 2013. AFP
    Britain's Queen Elizabeth II (L) and her husband Prince Philip (R) stand next to the President of the United Arab Emirates Sheikh Khalifa bin Zayed al-Nahayan during a Ceremonial Welcome in the town of Windsor, west of London, on April 30, 2013. AFP
  • Britain's Queen Elizabeth II speaks to Prince Philip on the Queen's Stand during the Epsom Derby Day on Saturday, 2014. EPA
    Britain's Queen Elizabeth II speaks to Prince Philip on the Queen's Stand during the Epsom Derby Day on Saturday, 2014. EPA
  • Queen Elizabeth II and Prince Philip, Duke of Edinburgh look at their homemade wedding anniversary card, given to them by their great grandchildren Prince George, Princess Charlotte and Prince Louis, in the Oak Room at Windsor Castle ahead of their 73rd wedding anniversary. Getty Images
    Queen Elizabeth II and Prince Philip, Duke of Edinburgh look at their homemade wedding anniversary card, given to them by their great grandchildren Prince George, Princess Charlotte and Prince Louis, in the Oak Room at Windsor Castle ahead of their 73rd wedding anniversary. Getty Images

The duke’s wider family and friends were there, along with 500 representatives from his patronages and charities.

Also invited were Sir David Attenborough, Dame Floella Benjamin, Baroness Grey-Thompson and members of the military who were involved in the funeral, including Pipe Major Colour Sergeant Peter Grant and the Grenadier Guards Bearer Party.

The Dean of Windsor, the Right Reverend David Conner, delivered a seven-minute address during the service which was televised on the BBC

In recognition of Philip’s long-held relationship with the armed forces, the Band of Her Majesty’s Royal Marines Portsmouth will provide music before and after.

Pieces included the upbeat The Seafarers, as well as the moving Pacific theme by Blake Neely and Hans Zimmer, composed for the HBO mini-series about a US marine corps fighting in the Pacific during the Second World War.

Philip served as First Lieutenant on the destroyer HMS Whelp in the Pacific, where he helped to rescue two airmen in 1945 whose bomber crashed into the ocean during the Allies’ Operation Meridian II against the Japanese.

Flowers in the church were in shades of patriotic red, white and blue, with larger arrangements featuring blue eryngium — known as sea holly — a nod to the duke’s career in the Royal Navy, and his lifelong affection for the sea.

Also there was the Earl and Countess of Wessex and their children Lady Louise Windsor and Viscount Severn, the Princess Royal and Vice Admiral Sir Tim Laurence, Prince and Princess Michael of Kent, the Duke of Kent and the Duke and Duchess of Gloucester.

Prince Andrew had been expected to arrive alongside his daughters Princess Beatrice and Princess Eugenie, and their husbands Edoardo Mapelli Mozzi and Jack Brooksbank.

Prince Harry and his wife, The Duke and Duchess of Sussex, are not returning from the US for the service.

Watch: UK royal family attend Prince Philip memorial service

What vitamins do we know are beneficial for living in the UAE

Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.

The specs

Engine: 6.2-litre supercharged V8

Power: 712hp at 6,100rpm

Torque: 881Nm at 4,800rpm

Transmission: 8-speed auto

Fuel consumption: 19.6 l/100km

Price: Dh380,000

On sale: now 

SUCCESSION%20SEASON%204%20EPISODE%201
%3Cp%3E%3Cstrong%3ECreated%20by%3A%20%3C%2Fstrong%3EJesse%20Armstrong%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Brian%20Cox%2C%20Jeremy%20Strong%2C%20Kieran%20Culkin%2C%20Sarah%20Snook%2C%20Nicholas%20Braun%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
Getting%20there%20
%3Cp%3E%3Ca%20href%3D%22https%3A%2F%2Fwww.thenationalnews.com%2Ftravel%2F2023%2F01%2F12%2Fwhat-does-it-take-to-be-cabin-crew-at-one-of-the-worlds-best-airlines-in-2023%2F%22%20target%3D%22_self%22%3EEtihad%20Airways%20%3C%2Fa%3Eflies%20daily%20to%20the%20Maldives%20from%20Abu%20Dhabi.%20The%20journey%20takes%20four%20hours%20and%20return%20fares%20start%20from%20Dh3%2C995.%20Opt%20for%20the%203am%20flight%20and%20you%E2%80%99ll%20land%20at%206am%2C%20giving%20you%20the%20entire%20day%20to%20adjust%20to%20island%20time.%20%C2%A0%3C%2Fp%3E%0A%3Cp%3ERound%20trip%20speedboat%20transfers%20to%20the%20resort%20are%20bookable%20via%20Anantara%20and%20cost%20%24265%20per%20person.%20%C2%A0%3C%2Fp%3E%0A
The%C2%A0specs%20
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3Etwo%20permanent%20magnet%20synchronous%20motors%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3Etwo-speed%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E625hp%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E850Nm%3Cbr%3E%3Cstrong%3ERange%3A%20%3C%2Fstrong%3E456km%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3Efrom%20Dh737%2C480%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3Enow%3C%2Fp%3E%0A
The specs: 2019 Audi A7 Sportback

Price, base: Dh315,000

Engine: 3.0-litre V6

Transmission: Seven-speed automatic

Power: 335hp @ 5,000rpm

Torque: 500Nm @ 1,370rpm

Fuel economy 5.9L / 100km

The specs
Engine: 3.0-litre twin-turbo flat-six

Power: 480hp at 6,500rpm

Torque: 570Nm from 2,300-5,000rpm

Transmission: 8-speed dual-clutch auto

Fuel consumption: 10.4L/100km

Price: from Dh547,600

On sale: now 

WHAT IS GRAPHENE?

It was discovered in 2004, when Russian-born Manchester scientists Andrei Geim and Kostya Novoselov were experimenting with sticky tape and graphite, the material used as lead in pencils.

Placing the tape on the graphite and peeling it, they managed to rip off thin flakes of carbon. In the beginning they got flakes consisting of many layers of graphene. But when they repeated the process many times, the flakes got thinner.

By separating the graphite fragments repeatedly, they managed to create flakes that were just one atom thick. Their experiment led to graphene being isolated for the very first time.

In 2010, Geim and Novoselov were awarded the Nobel Prize for Physics. 

How The Debt Panel's advice helped readers in 2019

December 11: 'My husband died, so what happens to the Dh240,000 he owes in the UAE?'

JL, a housewife from India, wrote to us about her husband, who died earlier this month. He left behind an outstanding loan of Dh240,000 and she was hoping to pay it off with an insurance policy he had taken out. She also wanted to recover some of her husband’s end-of-service liabilities to help support her and her son.

“I have no words to thank you for helping me out,” she wrote to The Debt Panel after receiving the panellists' comments. “The advice has given me an idea of the present status of the loan and how to take it up further. I will draft a letter and send it to the email ID on the bank’s website along with the death certificate. I hope and pray to find a way out of this.”

November 26:  ‘I owe Dh100,000 because my employer has not paid me for a year’

SL, a financial services employee from India, left the UAE in June after quitting his job because his employer had not paid him since November 2018. He owes Dh103,800 on four debts and was told by the panellists he may be able to use the insolvency law to solve his issue. 

SL thanked the panellists for their efforts. "Indeed, I have some clarity on the consequence of the case and the next steps to take regarding my situation," he says. "Hopefully, I will be able to provide a positive testimony soon."

October 15: 'I lost my job and left the UAE owing Dh71,000. Can I return?'

MS, an energy sector employee from South Africa, left the UAE in August after losing his Dh12,000 job. He was struggling to meet the repayments while securing a new position in the UAE and feared he would be detained if he returned. He has now secured a new job and will return to the Emirates this month.

“The insolvency law is indeed a relief to hear,” he says. "I will not apply for insolvency at this stage. I have been able to pay something towards my loan and credit card. As it stands, I only have a one-month deficit, which I will be able to recover by the end of December." 

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

Tips for taking the metro

- set out well ahead of time

- make sure you have at least Dh15 on you Nol card, as there could be big queues for top-up machines

- enter the right cabin. The train may be too busy to move between carriages once you're on

- don't carry too much luggage and tuck it under a seat to make room for fellow passengers

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

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
Electric scooters: some rules to remember
  • Riders must be 14-years-old or over
  • Wear a protective helmet
  • Park the electric scooter in designated parking lots (if any)
  • Do not leave electric scooter in locations that obstruct traffic or pedestrians
  • Solo riders only, no passengers allowed
  • Do not drive outside designated lanes
RACE CARD

6.30pm Maiden (TB) Dh82.500 (Dirt) 1,400m

7.05pm Handicap (TB) Dh87,500 (D) 1,400m

7.40pm Handicap (TB) Dh92,500 (Turf) 2,410m

8.15pm Handicap (TB) Dh105,000 (D) 1,900m

8.50pm UAE 2000 Guineas Trial (TB) Conditions Dh183,650 (D) 1,600m

9.25pm Dubai Trophy (TB) Conditions Dh183,650 (T) 1,200m

10pm Handicap (TB) Dh102,500 (T) 1,400m

Fifa%20World%20Cup%20Qatar%202022%20
%3Cp%3E%3Cstrong%3EFirst%20match%3A%20%3C%2Fstrong%3ENovember%2020%0D%3Cbr%3E%3Cstrong%3EFinal%2016%20round%3A%20%3C%2Fstrong%3EDecember%203%20to%206%0D%3Cbr%3E%3Cstrong%3EQuarter-finals%3A%20%3C%2Fstrong%3EDecember%209%20and%2010%0D%3Cbr%3E%3Cstrong%3ESemi-finals%3A%20%3C%2Fstrong%3EDecember%2013%20and%2014%0D%3Cbr%3E%3Cstrong%3EFinal%3A%20%3C%2Fstrong%3EDecember%2018%3C%2Fp%3E%0A
Our legal consultant

Name: Dr Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

MATCH INFO

Uefa Champions League semi-finals, second leg:

Liverpool (0) v Barcelona (3), Tuesday, 11pm UAE

Game is on BeIN Sports

Globalization and its Discontents Revisited
Joseph E. Stiglitz
W. W. Norton & Company

SPEC%20SHEET
%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%20Apple%20M2%2C%208-core%20GPU%2C%2010-core%20CPU%2C%2016-core%20Neural%20Engine%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%2013.3-inch%20Retina%2C%202560%20x%201600%2C%20227ppi%2C%20500%20nits%2C%20True%20Tone%2C%20wide%20colour%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMemory%3A%3C%2Fstrong%3E%208%2F16%2F24GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStorage%3A%3C%2Fstrong%3E%20256%2F512GB%20%2F%201%2F2TB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EI%2FO%3A%3C%2Fstrong%3E%20Thunderbolt%203%20(2)%2C%203.5mm%20audio%3B%20Touch%20Bar%20with%20Touch%20ID%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%20Wi-Fi%206%2C%20Bluetooth%205.0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%2058.2Wh%20lithium-polymer%2C%20up%20to%2020%20hours%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECamera%3A%3C%2Fstrong%3E%20720p%20FaceTime%20HD%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EVideo%3A%3C%2Fstrong%3E%20Support%20for%20HDR%20with%20Dolby%20Vision%2C%20HDR10%2C%20ProRes%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EAudio%3A%3C%2Fstrong%3E%20Stereo%20speakers%20with%20HDR%2C%20wide%20stereo%2C%20Spatial%20Audio%20support%2C%20Dolby%20support%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%3C%2Fstrong%3E%20MacBook%20Pro%2C%2067W%20power%20adapter%2C%20USB-C%20cable%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh5%2C499%3C%2Fp%3E%0A
GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

THE SPECS

Engine: 4.4-litre V8

Transmission: eight-speed automatic

Power: 523hp

Torque: 750Nm

Price: Dh469,000

Mubadala World Tennis Championship 2018 schedule

Thursday December 27

Men's quarter-finals

Kevin Anderson v Hyeon Chung 4pm

Dominic Thiem v Karen Khachanov 6pm

Women's exhibition

Serena Williams v Venus Williams 8pm

Friday December 28

5th place play-off 3pm

Men's semi-finals

Rafael Nadal v Anderson/Chung 5pm

Novak Djokovic v Thiem/Khachanov 7pm

Saturday December 29

3rd place play-off 5pm

Men's final 7pm

Sweet%20Tooth
%3Cp%3E%3Cstrong%3ECreator%3A%20%3C%2Fstrong%3EJim%20Mickle%3Cbr%3E%3Cstrong%3EStarring%3A%20%3C%2Fstrong%3EChristian%20Convery%2C%20Nonso%20Anozie%2C%20Adeel%20Akhtar%2C%20Stefania%20LaVie%20Owen%3Cbr%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2.5%2F5%3C%2Fp%3E%0A
Gothia Cup 2025

4,872 matches 

1,942 teams

116 pitches

76 nations

26 UAE teams

15 Lebanese teams

2 Kuwaiti teams

Race card

1.30pm: Handicap (PA) Dh 50,000 (Dirt) 1,400m

2pm: Handicap (TB) Dh 84,000 (D) 1,400m

2.30pm: Maiden (TB) Dh 60,000 (D) 1,200m

3pm: Conditions (TB) Dh 100,000 (D) 1.950m

3.30pm: Handicap (TB) Dh 76,000 (D) 1,800m

4pm: Maiden (TB) Dh 60,000 (D) 1,600m

4.30pm: Handicap (TB) Dh 68,000 (D) 1,000m

Specs
Engine: Electric motor generating 54.2kWh (Cooper SE and Aceman SE), 64.6kW (Countryman All4 SE)
Power: 218hp (Cooper and Aceman), 313hp (Countryman)
Torque: 330Nm (Cooper and Aceman), 494Nm (Countryman)
On sale: Now
Price: From Dh158,000 (Cooper), Dh168,000 (Aceman), Dh190,000 (Countryman)
ASHES FIXTURES

1st Test: Brisbane, Nov 23-27 
2nd Test: Adelaide, Dec 2-6
3rd Test: Perth, Dec 14-18
4th Test: Melbourne, Dec 26-30
5th Test: Sydney, Jan 4-8

Company%20Profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3ENamara%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3EJune%202022%0D%3Cbr%3E%3Cstrong%3EFounder%3A%20%3C%2Fstrong%3EMohammed%20Alnamara%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EDubai%20%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EMicrofinance%0D%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%20%3C%2Fstrong%3E16%0D%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3ESeries%20A%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EFamily%20offices%0D%3Cbr%3E%3C%2Fp%3E%0A

Directed by Sam Mendes

Starring Dean-Charles Chapman, George MacKay, Daniel Mays

4.5/5

Updated: March 29, 2022, 3:44 PM