Does absence of Queen Elizabeth at parliament opening herald Britain's second Regency era?


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Queen Elizabeth II's decision to delegate the state opening of parliament to her two heirs has prompted a royal expert to suggest that the UK monarchy is on the precipice of becoming a Regency for only the second time.

Former BBC royal correspondent Peter Hunt said the opening of parliament by both Prince Charles and Prince William, with the former reading the queen's speech, was a “significant moment for two future kings”.

“Charles will accelerate his on-the-job training. The heir is teetering on the edge of becoming a de facto Prince Regent. William will observe what awaits him.

“With the queen progressively withdrawing from public life, the palace is keen to show the monarchy is safe in the hands of father and son.”

While the long-serving monarch has missed the opening of parliament twice before in her 70-year reign, in 1959 and 1963, the delegation is without direct precedent.

On the previous occasions she was heavily pregnant with Prince Andrew and Prince Edward respectively, and the Lord Chancellor acted as proxy through the enaction of a mechanism dating back to the reign of Henry VIII.

On this occasion, the enabling mechanisms are Queen Elizabeth's Counsellors of State, who include the sovereign's spouse, which would have been the late Duke of Edinburgh, and the next four people in the line of succession over the age of 21.

The queen is empowered to appoint the Counsellors under the Regency Acts 1937-53. These are currently the Prince of Wales, Prince William, Prince Harry and Prince Andrew.

The delegation of powers to Counsellors of State is made by Letters Patent under the Great Seal of the Realm.

The last time Counsellors of State were needed was in 2015 when the queen was away on an official visit to Malta.

Counsellors of State allow for a temporary delegation of duties.

But there are certain core constitutional functions, that unless there is a Regency, cannot be delegated, such as giving Royal Assent to legislation, appointing a prime minister, the weekly meetings with the PM and appointing and dismissing governor-generals.

What is a Regency?

A Regency would be when the queen transfers her powers as monarch to Charles without having to abdicate.

The Regency Act 1937 states that the monarch's duties will be performed by a regent if the monarch is declared to be “by reason of infirmity of mind or body” incapable of performing royal functions, or if there is “evidence that the Sovereign is for some definite cause not available for the performance of those functions”.

This must be declared in writing by three or more out of the sovereign's wife or husband, the Lord Chancellor, the Speaker of the House of Commons, the Lord Chief Justice and the Master of the Rolls.

How the Regency transpired

The UK has officially been in a Regency period just once, in the years 1811 to 1820.

During this period, George, Prince of Wales, governed the country as Regent when his father, George III, descended into madness — as chronicled in the hit 1994 film The Madness of King George.

The conferral of the title Regent upon Prince George was not without its complications, and was only granted via an act of parliament on February 5, 1811, after two and a half months of political argy-bargy.

The Regency ended in 1820 when George III passed away and the Regent was crowned king, assuming the title of George IV.

There is an interesting similitude between the first Regency period and a potential new one spearheaded by Prince Charles.

The Regency is known as an epoch of social and cultural development, with the Prince Regent a supporter and patron of many of the new movements in painting, sculpture, decoration, literature, music, technology and science.

English novelist Jane Austen is a literary totem of the Regency period. Getty
English novelist Jane Austen is a literary totem of the Regency period. Getty

In this capacity he was known as the “First Gentleman of Europe”, a mantle which Prince Charles, himself a renowned champion of the arts, would wear well.

If a full-blown Regency does not transpire imminently, constitutional expert Dr Bob Morris, of University College London's Constitution Unit, said it was “more likely than not” that the arrangements would continue for future state openings, meaning the queen, who is now 96 and facing “episodic mobility problems”, may never open parliament again.

“It is unprecedented and it's the way in which the constitution flexes to accommodate unusual circumstances,” he said.

“I can't think of any possible earlier version of this.”

Queen Elizabeth's 70-year reign — in pictures

  • Queen Elizabeth II celebrated her platinum jubilee in 2022, the first British monarch to reign for 70 years. Here 'The National' looks back at each of the years the queen has been on the throne. All photos: Getty Images
    Queen Elizabeth II celebrated her platinum jubilee in 2022, the first British monarch to reign for 70 years. Here 'The National' looks back at each of the years the queen has been on the throne. All photos: Getty Images
  • 1952: A portrait of the queen and Prince Philip, the Duke of Edinburgh.
    1952: A portrait of the queen and Prince Philip, the Duke of Edinburgh.
  • 1953: The queen and the Duke of Edinburgh wave at the crowds from the balcony of Buckingham Palace in London, after the queen's coronation, on June 2.
    1953: The queen and the Duke of Edinburgh wave at the crowds from the balcony of Buckingham Palace in London, after the queen's coronation, on June 2.
  • 1954: The queen talking to an injured ex-serviceman during a visit to Repatriation General Hospital in Hobart, Australia.
    1954: The queen talking to an injured ex-serviceman during a visit to Repatriation General Hospital in Hobart, Australia.
  • 1955: Gen Francisco Craveiro Lopes, President of Portugal, leaves Westminster Pier for Buckingham Palace by coach, with the queen.
    1955: Gen Francisco Craveiro Lopes, President of Portugal, leaves Westminster Pier for Buckingham Palace by coach, with the queen.
  • 1956: The queen inspects the Queen's Own Nigeria Regiment, at Kaduna Airport, Nigeria, during her Commonwealth tour.
    1956: The queen inspects the Queen's Own Nigeria Regiment, at Kaduna Airport, Nigeria, during her Commonwealth tour.
  • 1957: The queen presents the trophy to American tennis player Althea Gibson after she won the women's singles tennis title at Wimbledon.
    1957: The queen presents the trophy to American tennis player Althea Gibson after she won the women's singles tennis title at Wimbledon.
  • 1958: The queen shares a joke while watching Prince Philip during a cricket match at Highclere Castle, Hampshire.
    1958: The queen shares a joke while watching Prince Philip during a cricket match at Highclere Castle, Hampshire.
  • 1959: US president Dwight D Eisenhower with Prince Philip, Princess Anne, the queen, Prince Charles and John Eisenhower, at Balmoral Castle, Scotland.
    1959: US president Dwight D Eisenhower with Prince Philip, Princess Anne, the queen, Prince Charles and John Eisenhower, at Balmoral Castle, Scotland.
  • 1960: The queen and Prince Charles walk through Liverpool Street Station in London with their dogs, having returned by train from Sandringham after the Christmas holidays.
    1960: The queen and Prince Charles walk through Liverpool Street Station in London with their dogs, having returned by train from Sandringham after the Christmas holidays.
  • 1961: The queen and Prince Philip leave Manchester by train.
    1961: The queen and Prince Philip leave Manchester by train.
  • 1962: The queen attends the races at Epsom Downs Racecourse in Surrey.
    1962: The queen attends the races at Epsom Downs Racecourse in Surrey.
  • 1963: The queen waves to residents from the rear of an open top car in the town of Russell, during a Commonwealth visit to New Zealand.
    1963: The queen waves to residents from the rear of an open top car in the town of Russell, during a Commonwealth visit to New Zealand.
  • 1964: The queen during the State Opening of Parliament ceremony in the chamber of the House of Lords, at the Palace of Westminster in London.
    1964: The queen during the State Opening of Parliament ceremony in the chamber of the House of Lords, at the Palace of Westminster in London.
  • 1965: At the Tissisal Falls, where the Blue Nile begins, with Emperor Haile Selassie during a royal visit to Ethiopia.
    1965: At the Tissisal Falls, where the Blue Nile begins, with Emperor Haile Selassie during a royal visit to Ethiopia.
  • 1966: The queen smiling after presenting England captain Bobby Moore with the Jules Rimet trophy, following England's 4-2 victory over West Germany in the World Cup Final at Wembley Stadium, London.
    1966: The queen smiling after presenting England captain Bobby Moore with the Jules Rimet trophy, following England's 4-2 victory over West Germany in the World Cup Final at Wembley Stadium, London.
  • 1967: The queen meets actor Rex Harrison and his wife Rachel Roberts at the premiere of the film 'Dr Dolittle' at the Odeon Marble Arch, London.
    1967: The queen meets actor Rex Harrison and his wife Rachel Roberts at the premiere of the film 'Dr Dolittle' at the Odeon Marble Arch, London.
  • 1968: The queen, Princess Margaret, and Prince Edward, Duke of Kent, riding at Ascot Racecourse.
    1968: The queen, Princess Margaret, and Prince Edward, Duke of Kent, riding at Ascot Racecourse.
  • 1969: The royal family at Windsor: Prince Edward, the queen, Princess Anne, Prince Charles and Prince Andrew.
    1969: The royal family at Windsor: Prince Edward, the queen, Princess Anne, Prince Charles and Prince Andrew.
  • 1970: US president Richard Nixon and British prime minister Edward Heath meet the queen for lunch at Chequers.
    1970: US president Richard Nixon and British prime minister Edward Heath meet the queen for lunch at Chequers.
  • 1971: Prince Charles takes part in a polo match in Windsor Great Park, accompanied by the queen and Prince Edward.
    1971: Prince Charles takes part in a polo match in Windsor Great Park, accompanied by the queen and Prince Edward.
  • 1972: The queen and Prince Philip with the president of Kenya, Jomo Kenyatta, during a visit to Kenya.
    1972: The queen and Prince Philip with the president of Kenya, Jomo Kenyatta, during a visit to Kenya.
  • 1973: Anne, the Princess Royal and Mark Phillips with the queen on the balcony of Buckingham Palace in London after their wedding.
    1973: Anne, the Princess Royal and Mark Phillips with the queen on the balcony of Buckingham Palace in London after their wedding.
  • 1974: The queen with the Queen's Body Guard of the Yeomen of the Guard at Buckingham Palace in London.
    1974: The queen with the Queen's Body Guard of the Yeomen of the Guard at Buckingham Palace in London.
  • 1975: The queen greets the public while visiting Greenwich, London.
    1975: The queen greets the public while visiting Greenwich, London.
  • 1976: The queen looking relaxed standing next to her car.
    1976: The queen looking relaxed standing next to her car.
  • 1977: The crowd cheers the queen in her gilded state coach during her silver jubilee procession.
    1977: The crowd cheers the queen in her gilded state coach during her silver jubilee procession.
  • 1978: The queen and Prince Philip are greeted by Native Canadians as they arrive by train during a tour of Canada.
    1978: The queen and Prince Philip are greeted by Native Canadians as they arrive by train during a tour of Canada.
  • 1979: The queen is met by president Julius Nyerere at Dar es Salaam airport, at the start of a three-day state visit to Tanzania.
    1979: The queen is met by president Julius Nyerere at Dar es Salaam airport, at the start of a three-day state visit to Tanzania.
  • 1980: On a tour of the Chelsea Flower Show, London.
    1980: On a tour of the Chelsea Flower Show, London.
  • 1981: The Prince and Princess of Wales pose on the balcony of Buckingham Palace on their wedding day, with the queen.
    1981: The Prince and Princess of Wales pose on the balcony of Buckingham Palace on their wedding day, with the queen.
  • 1982: US president Ronald Reagan and the queen at a gala dinner at Windsor Castle.
    1982: US president Ronald Reagan and the queen at a gala dinner at Windsor Castle.
  • 1983: The queen and Prince Philip are met by Indian prime minister Indira Gandhi and president Zail Singh at Palam Airport, New Delhi, during a Commonwealth tour of India.
    1983: The queen and Prince Philip are met by Indian prime minister Indira Gandhi and president Zail Singh at Palam Airport, New Delhi, during a Commonwealth tour of India.
  • 1984: Prince Charles is presented with an award by his mother, after a polo match at Smiths Lawn in Windsor.
    1984: Prince Charles is presented with an award by his mother, after a polo match at Smiths Lawn in Windsor.
  • 1985: The queen visits the University of Evora during a state visit to Portugal.
    1985: The queen visits the University of Evora during a state visit to Portugal.
  • 1986: The queen and Li Xiannian, president of China, outside the Great Hall of the People in Beijing during her visit to China.
    1986: The queen and Li Xiannian, president of China, outside the Great Hall of the People in Beijing during her visit to China.
  • 1987: The queen with Prince William and Prince Harry in the Royal Box at Guards Polo Club, Smiths Lawn, Windsor.
    1987: The queen with Prince William and Prince Harry in the Royal Box at Guards Polo Club, Smiths Lawn, Windsor.
  • 1988: US president Ronald Reagan and his wife Nancy Reagan chatting with the queen at Buckingham Palace.
    1988: US president Ronald Reagan and his wife Nancy Reagan chatting with the queen at Buckingham Palace.
  • 1989: The royal family gather on the balcony of Buckingham Palace in London for the Trooping the Colour ceremony. Pictured are Princess Margaret, Princess Diana, Prince Harry, Prince William, the queen and the Duke of Edinburgh.
    1989: The royal family gather on the balcony of Buckingham Palace in London for the Trooping the Colour ceremony. Pictured are Princess Margaret, Princess Diana, Prince Harry, Prince William, the queen and the Duke of Edinburgh.
  • 1990: The queen on a walkabout in Reykjavik, during a three-day state visit to Iceland.
    1990: The queen on a walkabout in Reykjavik, during a three-day state visit to Iceland.
  • 1991: England captain Will Carling introduces the queen to the England team before the Rugby World Cup Final against Australia at Twickenham.
    1991: England captain Will Carling introduces the queen to the England team before the Rugby World Cup Final against Australia at Twickenham.
  • 1992: The queen at the Brandenburg Gate in Berlin during an official tour of Germany. She is seen with President Richard Von Weizsaecker.
    1992: The queen at the Brandenburg Gate in Berlin during an official tour of Germany. She is seen with President Richard Von Weizsaecker.
  • 1993: The queen walking through the crowds at Royal Ascot.
    1993: The queen walking through the crowds at Royal Ascot.
  • 1994: The queen, Princess Anne, Prince Philip and Princess Diana greeting well-wishers as they attend the Christmas Day service at St Mary Magdalene Church on the Sandringham Estate in Norfolk.
    1994: The queen, Princess Anne, Prince Philip and Princess Diana greeting well-wishers as they attend the Christmas Day service at St Mary Magdalene Church on the Sandringham Estate in Norfolk.
  • 1995: The queen at a banquet in Cape Town, South Africa, with president Nelson Mandela.
    1995: The queen at a banquet in Cape Town, South Africa, with president Nelson Mandela.
  • 1996: Germany captain Jurgen Klinsmann lifts the trophy as the queen smiles, after the 1996 UEFA European Championships Final against Czech Republic at Wembley Stadium in London.
    1996: Germany captain Jurgen Klinsmann lifts the trophy as the queen smiles, after the 1996 UEFA European Championships Final against Czech Republic at Wembley Stadium in London.
  • 1997: The queen and Prince Philip view tributes from the public outside Buckingham Palace to Diana, Princess of Wales, after her funeral.
    1997: The queen and Prince Philip view tributes from the public outside Buckingham Palace to Diana, Princess of Wales, after her funeral.
  • 1998: The queen shopping at the trade stands at the Royal Windsor Horse Show.
    1998: The queen shopping at the trade stands at the Royal Windsor Horse Show.
  • 1999: With British prime minister Tony Blair and his wife Cherie Blair during the Millennium New Year celebrations in Greenwich, London.
    1999: With British prime minister Tony Blair and his wife Cherie Blair during the Millennium New Year celebrations in Greenwich, London.
  • 2000: The queen and Italy's president Carlo Azeglio Ciampi walk past the honour guard at the Piazza Di Siena in Rome.
    2000: The queen and Italy's president Carlo Azeglio Ciampi walk past the honour guard at the Piazza Di Siena in Rome.
  • 2001: The queen and other members of the royal family appear with the Queen Mother during celebrations to mark her 101st birthday in London.
    2001: The queen and other members of the royal family appear with the Queen Mother during celebrations to mark her 101st birthday in London.
  • 2002: The queen and Prince Philip leave after a party for close friends and family at The Ritz hotel in London. The monarch was thanking them for making her golden jubilee year a success.
    2002: The queen and Prince Philip leave after a party for close friends and family at The Ritz hotel in London. The monarch was thanking them for making her golden jubilee year a success.
  • 2003: Russian President Vladimir Putin is accompanied by the queen during a procession at the start of his state visit in London.
    2003: Russian President Vladimir Putin is accompanied by the queen during a procession at the start of his state visit in London.
  • 2004: The queen arrives in her horsedrawn carriage to attend Ladies Day at Royal Ascot.
    2004: The queen arrives in her horsedrawn carriage to attend Ladies Day at Royal Ascot.
  • 2005: Prince Charles and his bride, Camilla, Duchess of Cornwall, pose with their families and the queen at Windsor Castle after their wedding ceremony.
    2005: Prince Charles and his bride, Camilla, Duchess of Cornwall, pose with their families and the queen at Windsor Castle after their wedding ceremony.
  • 2006: The queen smiles at the crowds in Windsor, during a walk in the town to celebrate her 80th Birthday.
    2006: The queen smiles at the crowds in Windsor, during a walk in the town to celebrate her 80th Birthday.
  • 2007: A less-than-impressed queen raises her hand during a downpour as she stands with Prince Philip and Prince Charles on the balcony of Buckingham Palace after the Trooping the Colour ceremony.
    2007: A less-than-impressed queen raises her hand during a downpour as she stands with Prince Philip and Prince Charles on the balcony of Buckingham Palace after the Trooping the Colour ceremony.
  • 2008: The queen stands in the music room at Buckingham Palace after recording her Christmas day message to the Commonwealth.
    2008: The queen stands in the music room at Buckingham Palace after recording her Christmas day message to the Commonwealth.
  • 2009: US president Barack Obama and his wife Michelle Obama with the queen and Prince Philip during an audience at Buckingham Palace.
    2009: US president Barack Obama and his wife Michelle Obama with the queen and Prince Philip during an audience at Buckingham Palace.
  • 2010: The queen and Prince Philip wear 3D glasses to watch a demonstration, during a visit to the University of Sheffield Advanced Manufacturing Research Centre.
    2010: The queen and Prince Philip wear 3D glasses to watch a demonstration, during a visit to the University of Sheffield Advanced Manufacturing Research Centre.
  • 2011: The queen and Prince Philip arrive to open the Sainsbury Laboratory for Plant Sciences at the University of Cambridge Botanic Garden.
    2011: The queen and Prince Philip arrive to open the Sainsbury Laboratory for Plant Sciences at the University of Cambridge Botanic Garden.
  • 2012: The queen makes a speech at the opening ceremony of the London 2012 Olympic Games in London.
    2012: The queen makes a speech at the opening ceremony of the London 2012 Olympic Games in London.
  • 2013: The queen and other members of the royal family leave Westminster Abbey in London, after the service to celebrate the 60th anniversary of the coronation of the queen there.
    2013: The queen and other members of the royal family leave Westminster Abbey in London, after the service to celebrate the 60th anniversary of the coronation of the queen there.
  • 2014: A smiling queen arrives for the opening of the Flanders Fields Memorial Garden at Wellington Barracks in London.
    2014: A smiling queen arrives for the opening of the Flanders Fields Memorial Garden at Wellington Barracks in London.
  • 2015: The queen signs a book during a visit to the headquarters of the Royal Auxiliary Air Force's 603 Squadron in Edinburgh, Scotland.
    2015: The queen signs a book during a visit to the headquarters of the Royal Auxiliary Air Force's 603 Squadron in Edinburgh, Scotland.
  • 2016: Prince Charles, Catherine, Duchess of Cambridge, Princess Charlotte, Prince George, Prince William, Prince Harry, the queen, and Prince Philip stand on the balcony during the Trooping the Colour, this year marking the Queen's 90th birthday at The Mall.
    2016: Prince Charles, Catherine, Duchess of Cambridge, Princess Charlotte, Prince George, Prince William, Prince Harry, the queen, and Prince Philip stand on the balcony during the Trooping the Colour, this year marking the Queen's 90th birthday at The Mall.
  • 2017: The queen and Prince Charles attend the State Opening Of Parliament in the House of Lords at the Palace of Westminster, London.
    2017: The queen and Prince Charles attend the State Opening Of Parliament in the House of Lords at the Palace of Westminster, London.
  • 2018: Meghan Markle, Prince Harry, and the queen at the Queen's Young Leaders Awards Ceremony at Buckingham Palace.
    2018: Meghan Markle, Prince Harry, and the queen at the Queen's Young Leaders Awards Ceremony at Buckingham Palace.
  • 2019: The queen and US president Donald Trump arrive for a state banquet at Buckingham Palace.
    2019: The queen and US president Donald Trump arrive for a state banquet at Buckingham Palace.
  • 2020: Riding at Windsor. The queen has been in residence at Windsor Castle during the coronavirus pandemic.
    2020: Riding at Windsor. The queen has been in residence at Windsor Castle during the coronavirus pandemic.
  • 2021: The queen takes her seat at the funeral of Prince Philip, in St George's Chapel at Windsor Castle.
    2021: The queen takes her seat at the funeral of Prince Philip, in St George's Chapel at Windsor Castle.
Abu Dhabi GP Saturday schedule

12.30pm GP3 race (18 laps)

2pm Formula One final practice 

5pm Formula One qualifying

6.40pm Formula 2 race (31 laps)

Russia's Muslim Heartlands

Dominic Rubin, Oxford

Afghanistan squad

Gulbadin Naib (captain), Mohammad Shahzad (wicketkeeper), Noor Ali Zadran, Hazratullah Zazai, Rahmat Shah, Asghar Afghan, Hashmatullah Shahidi, Najibullah Zadran, Samiullah Shinwari, Mohammad Nabi, Rashid Khan, Dawlat Zadran, Aftab Alam, Hamid Hassan, Mujeeb Ur Rahman.

Frankenstein in Baghdad
Ahmed Saadawi
​​​​​​​Penguin Press

MATCH INFO

Uefa Champions League final:

Who: Real Madrid v Liverpool
Where: NSC Olimpiyskiy Stadium, Kiev, Ukraine
When: Saturday, May 26, 10.45pm (UAE)
TV: Match on BeIN Sports

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About Seez

Company name/date started: Seez, set up in September 2015 and the app was released in August 2017  

Founder/CEO name(s): Tarek Kabrit, co-founder and chief executive, and Andrew Kabrit, co-founder and chief operating officer

Based in: Dubai, with operations also in Kuwait, Saudi Arabia and Lebanon 

Sector:  Search engine for car buying, selling and leasing

Size: (employees/revenue): 11; undisclosed

Stage of funding: $1.8 million in seed funding; followed by another $1.5m bridge round - in the process of closing Series A 

Investors: Wamda Capital, B&Y and Phoenician Funds 

Should late investors consider cryptocurrencies?

Wealth managers recommend late investors to have a balanced portfolio that typically includes traditional assets such as cash, government and corporate bonds, equities, commodities and commercial property.

They do not usually recommend investing in Bitcoin or other cryptocurrencies due to the risk and volatility associated with them.

“It has produced eye-watering returns for some, whereas others have lost substantially as this has all depended purely on timing and when the buy-in was. If someone still has about 20 to 25 years until retirement, there isn’t any need to take such risks,” Rupert Connor of Abacus Financial Consultant says.

He adds that if a person is interested in owning a business or growing a property portfolio to increase their retirement income, this can be encouraged provided they keep in mind the overall risk profile of these assets.

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MATCH INFO

Uefa Champions League quarter-final, second leg (first-leg score)

Porto (0) v Liverpool (2), Wednesday, 11pm UAE

Match is on BeIN Sports

Profile of MoneyFellows

Founder: Ahmed Wadi

Launched: 2016

Employees: 76

Financing stage: Series A ($4 million)

Investors: Partech, Sawari Ventures, 500 Startups, Dubai Angel Investors, Phoenician Fund

THE SPECS

Engine: 3.6-litre V6

Transmission: eight-speed automatic

Power: 285bhp

Torque: 353Nm

Price: TBA

On sale: Q2, 2020

COMPANY PROFILE
Company name: BorrowMe (BorrowMe.com)

Date started: August 2021

Founder: Nour Sabri

Based: Dubai, UAE

Sector: E-commerce / Marketplace

Size: Two employees

Funding stage: Seed investment

Initial investment: $200,000

Investors: Amr Manaa (director, PwC Middle East) 

Where to apply

Applicants should send their completed applications - CV, covering letter, sample(s) of your work, letter of recommendation - to Nick March, Assistant Editor in Chief at The National and UAE programme administrator for the Rosalynn Carter Fellowships for Mental Health Journalism, by 5pm on April 30, 2020

Please send applications to nmarch@thenational.ae and please mark the subject line as “Rosalynn Carter Fellowship for Mental Health Journalism (UAE programme application)”.

The local advisory board will consider all applications and will interview a short list of candidates in Abu Dhabi in June 2020. Successful candidates will be informed before July 30, 2020. 

The biog

Name: Greg Heinricks

From: Alberta, western Canada

Record fish: 56kg sailfish

Member of: International Game Fish Association

Company: Arabian Divers and Sportfishing Charters

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%3Cp%3E%0D%3Cstrong%3ELittle%20notes%3A%20%3C%2Fstrong%3EMy%20girls%20often%20find%20a%20letter%20from%20me%2C%20with%20a%20joke%2C%20task%20or%20some%20instructions%20for%20the%20afternoon%2C%20and%20saying%20what%20I%E2%80%99m%20excited%20for%20when%20I%20get%20home.%0D%3Cbr%3E%3Cstrong%3EPhone%20call%20check-in%3A%20%3C%2Fstrong%3EMy%20kids%20know%20that%20at%203.30pm%20I%E2%80%99ll%20be%20free%20for%20a%20quick%20chat.%0D%3Cbr%3E%3Cstrong%3EHighs%20and%20lows%3A%20%3C%2Fstrong%3EInstead%20of%20a%20%E2%80%9Chow%20was%20your%20day%3F%E2%80%9D%2C%20at%20dinner%20or%20at%20bathtime%20we%20share%20three%20highlights%3B%20one%20thing%20that%20didn%E2%80%99t%20go%20so%20well%3B%20and%20something%20we%E2%80%99re%20looking%20forward%20to.%0D%3Cbr%3E%3Cstrong%3EI%20start%2C%20you%20next%3A%20%3C%2Fstrong%3EIn%20the%20morning%2C%20I%20often%20start%20a%20little%20Lego%20project%20or%20drawing%2C%20and%20ask%20them%20to%20work%20on%20it%20while%20I%E2%80%99m%20gone%2C%20then%20we%E2%80%99ll%20finish%20it%20together.%0D%3Cbr%3E%3Cstrong%3EBedtime%20connection%3A%20%3C%2Fstrong%3EWake%20up%20and%20sleep%20time%20are%20important%20moments.%20A%20snuggle%2C%20some%20proud%20words%2C%20listening%2C%20a%20story.%20I%20can%E2%80%99t%20be%20there%20every%20night%2C%20but%20I%20can%20start%20the%20day%20with%20them.%0D%3Cbr%3E%3Cstrong%3EUndivided%20attention%3A%20%3C%2Fstrong%3EPutting%20the%20phone%20away%20when%20I%20get%20home%20often%20means%20sitting%20in%20the%20car%20to%20send%20a%20last%20email%2C%20but%20leaving%20it%20out%20of%20sight%20between%20home%20time%20and%20bedtime%20means%20you%20can%20connect%20properly.%0D%3Cbr%3E%3Cstrong%3EDemystify%2C%20don%E2%80%99t%20demonise%20your%20job%3A%20%3C%2Fstrong%3EHelp%20them%20understand%20what%20you%20do%2C%20where%20and%20why.%20Show%20them%20your%20workplace%20if%20you%20can%2C%20then%20it%E2%80%99s%20not%20so%20abstract%20when%20you%E2%80%99re%20away%20-%20they%E2%80%99ll%20picture%20you%20there.%20Invite%20them%20into%20your%20%E2%80%9Cother%E2%80%9D%20world%20so%20they%20know%20more%20about%20the%20different%20roles%20you%20have.%3C%2Fp%3E%0A

In the Restaurant: Society in Four Courses
Christoph Ribbat
Translated by Jamie Searle Romanelli
Pushkin Press 

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

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

French business

France has organised a delegation of leading businesses to travel to Syria. The group was led by French shipping giant CMA CGM, which struck a 30-year contract in May with the Syrian government to develop and run Latakia port. Also present were water and waste management company Suez, defence multinational Thales, and Ellipse Group, which is currently looking into rehabilitating Syrian hospitals.

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%3Cp%3ECreated%20by%3A%20Darren%20Star%3C%2Fp%3E%0A%3Cp%3EStarring%3A%20Lily%20Collins%2C%20Philippine%20Leroy-Beaulieu%2C%20Ashley%20Park%3C%2Fp%3E%0A%3Cp%3ERating%3A%202.75%2F5%3C%2Fp%3E%0A
The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

UAE SQUAD FOR ASIAN JIU-JITSU CHAMPIONSHIP

Men’s squad: Faisal Al Ketbi, Omar Al Fadhli, Zayed Al Kathiri, Thiab Al Nuaimi, Khaled Al Shehhi, Mohamed Ali Al Suwaidi, Farraj Khaled Al Awlaqi, Muhammad Al Ameri, Mahdi Al Awlaqi, Saeed Al Qubaisi, Abdullah Al Qubaisi and Hazaa Farhan

Women's squad: Hamda Al Shekheili, Shouq Al Dhanhani, Balqis Abdullah, Sharifa Al Namani, Asma Al Hosani, Maitha Sultan, Bashayer Al Matrooshi, Maha Al Hanaei, Shamma Al Kalbani, Haya Al Jahuri, Mahra Mahfouz, Marwa Al Hosani, Tasneem Al Jahoori and Maryam Al Amri

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Our legal consultants

Name: Hassan Mohsen Elhais

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

COMPANY PROFILE
Name: ARDH Collective
Based: Dubai
Founders: Alhaan Ahmed, Alyina Ahmed and Maximo Tettamanzi
Sector: Sustainability
Total funding: Self funded
Number of employees: 4
Ferrari
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Michael%20Mann%26nbsp%3B%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Adam%20Driver%2C%20Penelope%20Cruz%2C%20Shailene%20Woodley%2C%20Patrick%20Dempsey%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203%2F5%3C%2Fp%3E%0A
Teams

Pakistan: Sarfraz Ahmed (captain), Mohammad Hafeez, Sahibzada Farhan, Babar Azam, Shoaib Malik, Asif Ali, Shadab Khan, Shaheen Shah Afridi, Usman Khan Shanwari, Hasan Ali, Imad Wasim, Faheem Ashraf.

New Zealand: Kane Williamson (captain), Corey Anderson, Mark Chapman, Lockie Ferguson, Colin de Grandhomme, Adam Milne, Colin Munro, Ajaz Patel, Glenn Phillips, Seth Rance, Tim Seifert, Ish Sodhi, Tim Southee, Ross Taylor.

In numbers: PKK’s money network in Europe

Germany: PKK collectors typically bring in $18 million in cash a year – amount has trebled since 2010

Revolutionary tax: Investigators say about $2 million a year raised from ‘tax collection’ around Marseille

Extortion: Gunman convicted in 2023 of demanding $10,000 from Kurdish businessman in Stockholm

Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year

Denmark: PKK one of two terrorist groups along with Iranian separatists ASMLA to raise “two-digit million amounts”

Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners

TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013 

Get inspired

Here are a couple of Valentine’s Day food products that may or may not go the distance (but have got the internet talking anyway).

Sourdough sentiments: Marks & Spencer in the United Kingdom has introduced a slow-baked sourdough loaf dusted with flour to spell out I (heart) you, at £2 (Dh9.5). While it’s not available in the UAE, there’s nothing to stop you taking the idea and creating your own message of love, stencilled on breakfast-inbed toast.  

Crisps playing cupid: Crisp company Tyrells has added a spicy addition to its range for Valentine’s Day. The brand describes the new honey and chilli flavour on Twitter as: “A tenderly bracing duo of the tantalising tingle of chilli with sweet and sticky honey. A helping hand to get your heart racing.” Again, not on sale here, but if you’re tempted you could certainly fashion your own flavour mix (spicy Cheetos and caramel popcorn, anyone?). 

Brief scores:

Everton 0

Leicester City 1

Vardy 58'

Company name: Farmin

Date started: March 2019

Founder: Dr Ali Al Hammadi 

Based: Abu Dhabi

Sector: AgriTech

Initial investment: None to date

Partners/Incubators: UAE Space Agency/Krypto Labs 

Tips for SMEs to cope
  • Adapt your business model. Make changes that are future-proof to the new normal
  • Make sure you have an online presence
  • Open communication with suppliers, especially if they are international. Look for local suppliers to avoid delivery delays
  • Open communication with customers to see how they are coping and be flexible about extending terms, etc
    Courtesy: Craig Moore, founder and CEO of Beehive, which provides term finance and working capital finance to SMEs. Only SMEs that have been trading for two years are eligible for funding from Beehive.
Racecard

6.30pm: The Madjani Stakes (PA) Group 3 Dh175,000 (Dirt) 1,900m

7.05pm: Maiden (TB) Dh165,000 (D) 1,400m

7.40pm: Maiden (TB) Dh165,000 (D) 1,600m

8.15pm: Handicap (TB) Dh190,000 (D) 1,200m

8.50pm: Dubai Creek Mile (TB) Listed Dh265,000 (D) 1,600m

9.25pm: Handicap (TB) Dh190,000 (D) 1,600m

The National selections

6.30pm: Chaddad

7.05pm: Down On Da Bayou

7.40pm: Mass Media

8.15pm: Rafal

8.50pm: Yulong Warrior

9.25pm: Chiefdom

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Profile of Foodics

Founders: Ahmad AlZaini and Mosab AlOthmani

Based: Riyadh

Sector: Software

Employees: 150

Amount raised: $8m through seed and Series A - Series B raise ongoing

Funders: Raed Advanced Investment Co, Al-Riyadh Al Walid Investment Co, 500 Falcons, SWM Investment, AlShoaibah SPV, Faith Capital, Technology Investments Co, Savour Holding, Future Resources, Derayah Custody Co.

U19 WORLD CUP, WEST INDIES

UAE group fixtures (all in St Kitts)

  • Saturday 15 January: UAE beat Canada by 49 runs 
  • Thursday 20 January: v England 
  • Saturday 22 January: v Bangladesh 

UAE squad:

Alishan Sharafu (captain), Shival Bawa, Jash Giyanani, Sailles
Jaishankar, Nilansh Keswani, Aayan Khan, Punya Mehra, Ali Naseer, Ronak Panoly,
Dhruv Parashar, Vinayak Raghavan, Soorya Sathish, Aryansh Sharma, Adithya
Shetty, Kai Smith  

Updated: May 10, 2022, 2:24 PM