Live updates: follow the latest news on Russia-Ukraine
Vladimir Putin’s advisers are scared to tell him the truth about the progress of his Ukraine invasion but the extent of the Russian leader’s “misjudgments” must be “crystal clear to the regime”, Sir Jeremy Fleming has said.
In a rare public address, during a visit to Australia, the head of Britain’s Government Communications Headquarters spy agency said Mr Putin had “massively misjudged the situation”.
And Mr Fleming warned China not to become “too closely aligned” with the Kremlin.
“It’s clear he [Mr Putin] misjudged the resistance of the Ukrainian people," he said.
“He underestimated the strength of the coalition his actions would galvanise. He underplayed the economic consequences of the sanctions regime.
"He over-estimated the abilities of his military to secure a rapid victory.
“We’ve seen Russian soldiers, short of weapons and morale, refusing to carry out orders, sabotaging their own equipment and even accidentally shooting down their own aircraft.
“And even though we believe Putin’s advisers are afraid to tell him the truth, what’s going on and the extent of these misjudgments must be crystal clear to the regime.
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A Ukrainian soldier fires his rifle from a trench at the front east of Kharkiv in the north of Ukraine, which continues to be shelled by Russian forces. AFP -

A gas station on fire in Kharkiv after Russian ttack on the northern city. AFP -

A medieval suit of armour 'stands guard' at a a Ukrainian checkpoint, on the outskirts of the capital Kyiv. AP Photo -

Ukrainian refugees wait in line to cross the border into Poland at Shehyni. Reuters -

Destroyed Russian armoured vehicles on the outskirts of Kyiv. AP Photo -

A resident passes apartment buildings destroyed by Russian attacks in the besieged southern port city of Mariupol, Ukraine. Reuters -

Australian Prime Minister Scott Morrison, standing, welcomes Ukrainian President Volodymyr Zelenskyy to address the House of Representatives via video link at Parliament House in Canberra. Mr Zelenskyy appealed directly to Australian legislators for more help in the war against Russia, including armoured vehicles and tougher sanctions. AP -

Fire lights up the sky east of Kharkiv, where Ukrainian forces pushed back Russian troops from a motorway outside the country's second-largest city. AFP -

A destroyed Russian tank in the village of Lukianivka near Kyiv. AFP -

Passengers arriving from Moscow at Manas International Airport, Bishkek, Kyrgyrzstan. Hundreds of thousands of citizens of former Soviet countries in Central Asia are facing difficult choices: shrinking work opportunities in Russia and wages in the weakened rouble versus a return to the homeland where they have family homes, but even fewer job prospects. AFP -

Fire and smoke light up the sky east of Kharkiv as Ukrainian forces push back Russian troops from a motorway outside the country's second-largest city. AFP -

A Ukrainian soldier shoots at the Russian positions not far from the capital Kyiv. EPA -

A car marked with the English letter 'Z' is found destroyed at the central Ukrainian train station that was used as a Russian base in Trostyanets. Ukrainian forces said they had retaken the north-eastern town from the Russians. Getty Images -

Rescue workers at the site of the regional administration building hit by Russian cruise missiles, in Mykolaiv, Ukraine. Reuters -

A dog looks at cars passing by on the road near a house painted with the colors of the Ukrainian flag, on the outskirts of the capital Kyiv. AP Photo -

A soldier poses for the picture in Kyiv, Ukraine, while standing guard amid the destruction caused after shelling of a shopping center. AP Photo -

A Ukrainian serviceman stands near a destroyed Russian tank in the north-eastern city of Trostianets. AFP -

A worker pushes a cart past graves of Ukrainian soldiers who were killed in battle during Russia’s attack on Ukraine, at the Lychakiv cemetery in Lviv. Reuters -

This satellite image provided by Maxar Technologies shows damaged apartment buildings and homes in Mariupol. AP -

A resident takes photos of a destroyed Russian tank next to the railway station where the Russian forces were stationed, in Trostyanets, a town recaptured by the Ukrainian army. EPA -

A rescuer clears the rubble of a warehouse containing more than 50,000 tons of deep-frozen food in the town of Brovary, north of Ukrainian capital of Kyiv, after it was destroyed by Russian shelling. AFP -

A Ukrainian army vehicle carries a Russian tank in Trostyanets. AFP -

Ukrainian soldiers carry a coffin during the funeral ceremony of a comrade in Odesa. EPA -

A man walks with his dog near an apartment building damaged by shelling from fighting on the outskirts of Mariupol. AP Photo -

Members of the Danish Parliament attend the Ukrainian President, Volodymyr Zelensky's speech to the Danish Parliament via a video link, at the Christiansborg Castle in Copenhagen, Denmark. EPA -

A satellite image shows crowds outside a Metro grocery store in Mariupol. Reuters -

Turkish President Recep Tayyip Erdogan opens Ukrainian-Russian talks in Istanbul. President Erdogan told the delegations that "both parties have legitimate concerns." AFP -

Members of the Ukrainian Volunteer Corps fire a howitzer at a position in the Zaporizhzhia region. Reuters -

Ukrainian refugees are helped by volunteers upon their arrival at Amsterdam Central station by train from Berlin. AFP -

Ukrainian soldiers ride an armoured people carrier through the town of Trostsyanets, about 400 kilometres east of Kyiv. AP Photo -

Firefighters work amid the debris of residential houses that were destroyed by Russian shelling in a settlement outside Kharkiv. Reuters -

President Joe Biden said that he is not advocating for regime change in Moscow after saying Russian counterpart Vladimir Putin "cannot remain in power." AP Photo -

Firefighters work to extinguish a fire at a warehouse after it was hit by Russian shelling in Kharkiv, Ukraine. More than half of Kharkiv's 1.4 million people have fled the city since Russia's invasion on February 24. Getty Images -

Local residents pass by a destroyed Russian tank in the town of Trostyanets, east of capital Kyiv, Ukraine. The monument to the Second World War is seen in background. AP Photo -

A pro-Russian troop service member walks near a destroyed apartment building in the besieged southern port city of Mariupol. Reuters -

Mykhaylo, 8, who was taken away from his widowed mother along with his 9-year-old brother and 16-year-old sister, plays with a ball in the garden of a state shelter in Lviv. Reuters -

Halyna Falko, 52, talks to reporters while looking at the destruction caused after a Russian attack inside her house near Brovary, on the outskirts of Kyiv. AP Photo -

Curtains flutter in the wind at a building that was damaged by shelling in a neighbourhood that has been largely abandoned and left without water, gas and heating, as Russia's attack on Ukraine continues, in Kharkiv, Ukraine. Reuters -

People, mainly women and children, arrive at Przemysl on a train from Odesa in war-torn Ukraine in Przemysl, Poland. The Polish government has said it may spend €24 billion this year hosting refugees fleeing the war in Ukraine, and is seeking more support from the European Union. Getty Images -

A woman walks a dog past the so-called "people's installation to a Russian soldier" nicknamed the "polite people" created by residents in the backyard of their apartment building in the town of Podolsk, outside Moscow. AFP
“It’s become his personal war, with the cost being paid by innocent people in Ukraine and increasingly, by ordinary Russians too."
Speaking at the Australian National University in Canberra, Mr Fleming said western allies were making “deeply secret intelligence” public to get ahead of Mr Putin’s information war, while also tackling cyber threats.
On China, he said the country’s long-term interests were not well served by an alliance with a leader who “wilfully and illegally” ignores the international “rules of the road”.
Prime Minister Boris Johnson last week directly confronted President Xi Jinping over Beijing’s stance on the conflict in Ukraine in a “frank and candid” discussion.
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
Sanju
Produced: Vidhu Vinod Chopra, Rajkumar Hirani
Director: Rajkumar Hirani
Cast: Ranbir Kapoor, Vicky Kaushal, Paresh Rawal, Anushka Sharma, Manish’s Koirala, Dia Mirza, Sonam Kapoor, Jim Sarbh, Boman Irani
Rating: 3.5 stars
The Perfect Couple
Starring: Nicole Kidman, Liev Schreiber, Jack Reynor
Creator: Jenna Lamia
Rating: 3/5
Dates for the diary
To mark Bodytree’s 10th anniversary, the coming season will be filled with celebratory activities:
- September 21 Anyone interested in becoming a certified yoga instructor can sign up for a 250-hour course in Yoga Teacher Training with Jacquelene Sadek. It begins on September 21 and will take place over the course of six weekends.
- October 18 to 21 International yoga instructor, Yogi Nora, will be visiting Bodytree and offering classes.
- October 26 to November 4 International pilates instructor Courtney Miller will be on hand at the studio, offering classes.
- November 9 Bodytree is hosting a party to celebrate turning 10, and everyone is invited. Expect a day full of free classes on the grounds of the studio.
- December 11 Yogeswari, an advanced certified Jivamukti teacher, will be visiting the studio.
- February 2, 2018 Bodytree will host its 4th annual yoga market.
EA Sports FC 24
Company%20profile
The specs: 2018 Nissan 370Z Nismo
The specs: 2018 Nissan 370Z Nismo
Price, base / as tested: Dh182,178
Engine: 3.7-litre V6
Power: 350hp @ 7,400rpm
Torque: 374Nm @ 5,200rpm
Transmission: Seven-speed automatic
Fuel consumption, combined: 10.5L / 100km
Sri Lanka Test squad:
Dimuth Karunaratne (stand-in captain), Niroshan Dickwella (vice captain), Lahiru Thirimanne, Kaushal Silva, Kusal Mendis, Kusal Janith Perera, Milinda Siriwardana, Dhananjaya de Silva, Oshada Fernando, Angelo Perera, Suranga Lakmal, Kasun Rajitha, Vishwa Fernando, Chamika Karunaratne, Mohamed Shiraz, Lakshan Sandakan and Lasith Embuldeniya.
Company%20Profile
The specs: 2019 Mini Cooper
Price, base: Dh141,740 (three-door) / Dh165,900 (five-door)
Engine: 1.5-litre four-cylinder (Cooper) / 2.0-litre four-cylinder (Cooper S)
Power: 136hp @ 4,500rpm (Cooper) / 192hp @ 5,000rpm (Cooper S)
Torque: 220Nm @ 1,480rpm (Cooper) / 280Nm @ 1,350rpm (Cooper S)
Transmission: Seven-speed automatic
Fuel consumption, combined: 4.8L to 5.4L / 100km
The specs
Engine 60kwh FWD
Battery Rimac 120kwh Lithium Nickel Manganese Cobalt Oxide (LiNiMnCoO2) chemistry
Power 204hp Torque 360Nm
Price, base / as tested Dh174,500
The specs
Engine: 2x201bhp AC Permanent-magnetic electric
Transmission: n/a
Power: 402bhp
Torque: 659Nm
Price estimate: Dh200,000
On sale: Q3 2022
Women%E2%80%99s%20T20%20World%20Cup%20Qualifier
While you're here
Walls
Louis Tomlinson
3 out of 5 stars
(Syco Music/Arista Records)
Global institutions: BlackRock and KKR
US-based BlackRock is the world's largest asset manager, with $5.98 trillion of assets under management as of the end of last year. The New York firm run by Larry Fink provides investment management services to institutional clients and retail investors including governments, sovereign wealth funds, corporations, banks and charitable foundations around the world, through a variety of investment vehicles.
KKR & Co, or Kohlberg Kravis Roberts, is a global private equity and investment firm with around $195 billion of assets as of the end of last year. The New York-based firm, founded by Henry Kravis and George Roberts, invests in multiple alternative asset classes through direct or fund-to-fund investments with a particular focus on infrastructure, technology, healthcare, real estate and energy.
The view from The National
So what is Spicy Chickenjoy?
Just as McDonald’s has the Big Mac, Jollibee has Spicy Chickenjoy – a piece of fried chicken that’s crispy and spicy on the outside and comes with a side of spaghetti, all covered in tomato sauce and topped with sausage slices and ground beef. It sounds like a recipe that a child would come up with, but perhaps that’s the point – a flavourbomb combination of cheap comfort foods. Chickenjoy is Jollibee’s best-selling product in every country in which it has a presence.
Mohammed bin Zayed Majlis
Singham Again
Director: Rohit Shetty
Stars: Ajay Devgn, Kareena Kapoor Khan, Ranveer Singh, Akshay Kumar, Tiger Shroff, Deepika Padukone
Rating: 3/5
While you're here
The National Editorial: Annexation would solve absolutely nothing
Ex-Israeli diplomats: Israelis hear the UAE's message on annexation
Shaddad Attili: Palestine is not short on water - just the right to use it
The alternatives
• Founded in 2014, Telr is a payment aggregator and gateway with an office in Silicon Oasis. It’s e-commerce entry plan costs Dh349 monthly (plus VAT). QR codes direct customers to an online payment page and merchants can generate payments through messaging apps.
• Business Bay’s Pallapay claims 40,000-plus active merchants who can invoice customers and receive payment by card. Fees range from 1.99 per cent plus Dh1 per transaction depending on payment method and location, such as online or via UAE mobile.
• Tap started in May 2013 in Kuwait, allowing Middle East businesses to bill, accept, receive and make payments online “easier, faster and smoother” via goSell and goCollect. It supports more than 10,000 merchants. Monthly fees range from US$65-100, plus card charges of 2.75-3.75 per cent and Dh1.2 per sale.
• 2checkout’s “all-in-one payment gateway and merchant account” accepts payments in 200-plus markets for 2.4-3.9 per cent, plus a Dh1.2-Dh1.8 currency conversion charge. The US provider processes online shop and mobile transactions and has 17,000-plus active digital commerce users.
• PayPal is probably the best-known online goods payment method - usually used for eBay purchases - but can be used to receive funds, providing everyone’s signed up. Costs from 2.9 per cent plus Dh1.2 per transaction.
Our legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
A meeting of young minds
The 3,494 entries for the 2019 Sharjah Children Biennial come from:
435 – UAE
2,000 – China
808 – United Kingdom
165 – Argentina
38 – Lebanon
16 – Saudi Arabia
16 – Bangladesh
6 – Ireland
3 – Egypt
3 – France
2 – Sudan
1 – Kuwait
1 – Australia


