A century after Northern Ireland was founded to keep the region out of the new Irish nation, in a historic breakthrough, republican party Sinn Fein was confirmed on Saturday as the largest in the local assembly.
Northern Ireland was created in 1921 to keep the Protestants of the area out of the new state created in Dublin. With an unassailable lead, Sinn Fein now has the right to provide the leader, known as the First Minister, of an entity that it does not believe should exist.
Sinn Fein was confirmed as taking 27 seats amid a headline-stealing surge by a normally marginal centrist party, demonstrating the polarisation in the vote.
Sinn Fein's Michelle O'Neill will now expect the other main leaders — the Democratic Unionist Party's Jeffery Donaldson and Alliance's Naomi Long — to join with her in a new administration, though the unionist party has said it will not participate until a post-Brexit trade deal with the EU is overhauled.
With all 90 seats filled, behind Sinn Fein are the DUP with 25 seats and the Alliance Party at 17. The UUP took nine seats, while the SDLP won eight, and the TUV and People Before Profit secured one each, as did two independents.
In terms of straight first-preference votes, Sinn Fein was at 29 per cent, while the main unionist party, the DUP, took about 21 per cent.
"The people have told us during the course of this election that they expect us to work together. The people are right,” Ms O'Neill said.
"Today represents a very significant moment of change. It's a defining moment for our politics and for our people. Today ushers in a new era, which I believe presents us all with an opportunity to reimagine relationships in this society on the basis of fairness, on the basis of equality and on the basis of social justice."
Mr Donaldson said his party would continue to make its participation conditional.
“Let’s cross all the bridges when we get to them,” he said.
He also warned the unionist tradition that it must overcome internal divisions to fend off the surge from nationalists.
"There's a big lesson for unionism here," he said. "A divided unionism doesn't deliver additional seats at Westminster or indeed at Stormont. That's the reality of the situation. And therefore I think, as unionist leaders, we need to sit down and consider the outcome of this election and next time round let's be in a position where we're able to win seats because we're more united."
The symbolism of the shift of largest party has been felt across Belfast. With turnout a shade under the previous level after a lacklustre campaign, the counting exercise pointed on Friday to a dramatic outcome of the day-long tallying.
In the gloom of the steady rain outside central Belfast's City Hall, two tour guides gave competing accounts of the region's history at the separate pillars of the front gate.
On one side, a dozen people in all-weather clothes listened as the guide pointed out the landmarks of the surrounding square — the towering granite bank headquarters, the Linen Hall Library and the Victorian-era municipal headquarters. All are places built in the heyday of Protestant-dominated industrial growth.
At the other column, a similar number clustered around a tour guide who was discussing how the divisions in Northern Ireland started with the clearances of native Irish and the influx of Protestant loyalists to King James in the 17th century. In particular, the guide discussed the “myth” that thousands of Protestants were killed in a Catholic uprising in 1641 and the power of that claim to nurse anti-Irish grievances centuries later.
At the nearby Linen Hall Library, an exhibit of political posters from the 30 years of the Troubles, which culminated in the Good Friday Agreement of 1998, serves as a reminder of the depths of local divisions.
Robbie Baxter, a retired schoolteacher from a “Protestant and Unionist background”, feared the election was a threshold moment that could precede the destruction of the 1998 settlement.
Mr Baxter fears the outgoing largest party, the DUP, could refuse to work alongside Sinn Fein, as the Good Friday power-sharing arrangements stipulate.
The DUP has been a champion of the British exit from the EU and a fierce opponent of the Northern Ireland Protocol, which has kept the region in the bloc's trading zone but caused friction in commerce with the UK mainland.
“I think the DUP are being pulled in a direction they haven't gone before,” Mr Baxter told The National.
“I would like to see the Good Friday Agreement work. I think there were signs that it was beginning to work but instability has tipped into it and it is veering towards the edge.”
At a coffee shop not far from the library, Tony Marlow, a barista, agreed his customers were open to the new tastes the business offers but was less sure that their votes were ready to move in a new political direction.
Although he claimed to have been caught off guard by the move to leave the EU, he did not get around to voting this time before the polls closed.
“In the end, I felt like there was nobody good to vote for. I didn't want to vote for the DUP and I didn't want to vote for Sinn Fein, so it felt like my vote didn't really matter,” Mr Marlow said.
“All the other parties out there don't really have the support but I do fear a major drastic change could happen in this election, just like the way Brexit happened, which came out of nowhere for me.”
After the election, the Northern Ireland parties need to agree on a new programme for government within 24 weeks or face another vote.
Alliance more than doubled its seats and its leader, Ms Long, said all sides must work together.
“I think given all the challenges that we face, if we squander this opportunity people will not forgive us, so we need to get in there,” she said.
yallacompare profile
Date of launch: 2014
Founder: Jon Richards, founder and chief executive; Samer Chebab, co-founder and chief operating officer, and Jonathan Rawlings, co-founder and chief financial officer
Based: Media City, Dubai
Sector: Financial services
Size: 120 employees
Investors: 2014: $500,000 in a seed round led by Mulverhill Associates; 2015: $3m in Series A funding led by STC Ventures (managed by Iris Capital), Wamda and Dubai Silicon Oasis Authority; 2019: $8m in Series B funding with the same investors as Series A along with Precinct Partners, Saned and Argo Ventures (the VC arm of multinational insurer Argo Group)
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
Winners
Best Men's Player of the Year: Kylian Mbappe (PSG)
Maradona Award for Best Goal Scorer of the Year: Robert Lewandowski (Bayern Munich)
TikTok Fans’ Player of the Year: Robert Lewandowski
Top Goal Scorer of All Time: Cristiano Ronaldo (Manchester United)
Best Women's Player of the Year: Alexia Putellas (Barcelona)
Best Men's Club of the Year: Chelsea
Best Women's Club of the Year: Barcelona
Best Defender of the Year: Leonardo Bonucci (Juventus/Italy)
Best Goalkeeper of the Year: Gianluigi Donnarumma (PSG/Italy)
Best Coach of the Year: Roberto Mancini (Italy)
Best National Team of the Year: Italy
Best Agent of the Year: Federico Pastorello
Best Sporting Director of the Year: Txiki Begiristain (Manchester City)
Player Career Award: Ronaldinho
MATCH INFO
What: Brazil v South Korea
When: Tonight, 5.30pm
Where: Mohamed bin Zayed Stadium, Abu Dhabi
Tickets: www.ticketmaster.ae
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Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
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
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COMPANY PROFILE
Name: HyperSpace
Started: 2020
Founders: Alexander Heller, Rama Allen and Desi Gonzalez
Based: Dubai, UAE
Sector: Entertainment
Number of staff: 210
Investment raised: $75 million from investors including Galaxy Interactive, Riyadh Season, Sega Ventures and Apis Venture Partners
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MISSION: IMPOSSIBLE – FINAL RECKONING
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Starring: Tom Cruise, Hayley Atwell, Simon Pegg
Rating: 4/5
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