• Prince William and his wife Kate are shown around the Glade of Light Memorial garden by its designer Andy Thomson, outside Manchester Cathedral in northern England. AP Photo
    Prince William and his wife Kate are shown around the Glade of Light Memorial garden by its designer Andy Thomson, outside Manchester Cathedral in northern England. AP Photo
  • Prince William gives a speech during the official opening of the Glade of Light memorial, which commemorates the victims of the terrorist attack at Manchester Arena in which 22 people were killed on May 22, 2017. PA
    Prince William gives a speech during the official opening of the Glade of Light memorial, which commemorates the victims of the terrorist attack at Manchester Arena in which 22 people were killed on May 22, 2017. PA
  • Prince William and Kate lay flowers at the Glade of Light memorial. AFP
    Prince William and Kate lay flowers at the Glade of Light memorial. AFP
  • A view of the memorial in January. it is adorned with the names of those who were killed. Getty Images
    A view of the memorial in January. it is adorned with the names of those who were killed. Getty Images
  • Kate lays flowers at the Glade of Light memorial garden. AP Photo
    Kate lays flowers at the Glade of Light memorial garden. AP Photo
  • Salman Abedi detonated a bomb in his rucksack in the foyer of Manchester Arena at the end of a concert by US artist Ariane Grande five years ago. AP Photo
    Salman Abedi detonated a bomb in his rucksack in the foyer of Manchester Arena at the end of a concert by US artist Ariane Grande five years ago. AP Photo
  • People watch on as Prince William makes a speech. AFP
    People watch on as Prince William makes a speech. AFP
  • Prince William and Kate arrive at Manchester Cathedral. Reuters
    Prince William and Kate arrive at Manchester Cathedral. Reuters

UK's Prince William and Kate unveil memorial to Manchester Arena victims


Nicky Harley
  • English
  • Arabic

Prince William and his wife Kate have paid tribute to those who lost their lives in the Manchester Arena terror attack as they attended a service to officially open a memorial to the public.

More than 1,000 people were injured and 22 died when suicide bomber Salman Abedi exploded a bomb at the end of an Ariana Grande concert at Manchester Arena on May 22, 2017.

On Tuesday, the Duke of Cambridge said that “as someone who lives with his own grief”, it matters that those we have lost are never forgotten, as he addressed families at the Glade of Light memorial.

William called the city an “extraordinary place” that had refused to “look back in anger”, but responded to hate with love.

He was accompanied by the Duchess of Cambridge to the ceremony. The royal visitors attended a short service, before William made his brief remarks and walked around the memorial, where the duchess laid a bouquet of flowers.

Relatives of the 22 who were killed wiped away tears and exchanged hugs as a choir sang Halo by Beyonce.

“For Catherine and I it is very important that we are with you here today, to remember the 22 lives so brutally taken," the prince said.

“To acknowledge the hundreds of lives that were irrevocably changed and to pay tribute to the resilience of this great city.

“I remember only too well the shock and grief on the faces of those I met when I visited Manchester in the days following the atrocity.

“Five years on I know that the pain and the trauma felt by many has not gone away. As someone who lives with his own grief, I also know that what often matters most to the bereaved is that those we have lost are not forgotten.

“There is comfort in remembering, in acknowledging that, while taken horribly soon, they lived. They changed our lives. They were loved, and they are loved. It is why memorials such as the Glade of Light are so important; why Catherine and I so wanted to be amongst you today.”

William said the memorial would be a place of solace for families and for all Mancunians.

Andy Thomson, memorial designer and director of BCA Landscape, and Joanne Roney, chief executive of Manchester City Council, speak with Britain's Prince William and his wife Catherine as they attend the launch of the Glade of Light Memorial, outside Manchester Cathedral on Tuesday. Reuters
Andy Thomson, memorial designer and director of BCA Landscape, and Joanne Roney, chief executive of Manchester City Council, speak with Britain's Prince William and his wife Catherine as they attend the launch of the Glade of Light Memorial, outside Manchester Cathedral on Tuesday. Reuters

The couple also went to a private reception inside Manchester Cathedral to speak to some of the bereaved families and those from the emergency services who dealt with the aftermath of the attack.

Relatives who lost loved ones have already made private visits to the memorial, which was opened to the public earlier this year, before the official opening on Tuesday, 12 days before the fifth anniversary of the attack.

“This was an attack on an evening of music and it occurred in a city that has given the world so many songs to sing," the prince said.

“When the people of Manchester gathered to pay respects to the victims just days after the atrocity, you told the world that your music would not be silenced.

“Instead, you raised your voices together and you sang a song of love that was written by some of this city’s most famous sons.

“On that day you told each other that you would not look back in anger. And you showed the world the true heart of this extraordinary place. So, when we come to this memorial let’s look back with love for those we lost.

“Let’s look back with love for the people who cared for and protected this community and let’s look back with love for the ongoing strength of the great city of Manchester.”

Directed by Sam Mendes

Starring Dean-Charles Chapman, George MacKay, Daniel Mays

4.5/5

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

Ukraine%20exports
%3Cp%3EPresident%20Volodymyr%20Zelenskyy%20has%20overseen%20grain%20being%20loaded%20for%20export%20onto%20a%20Turkish%20ship%20following%20a%20deal%20with%20Russia%20brokered%20by%20the%20UN%20and%20Turkey.%3Cbr%3E%22The%20first%20vessel%2C%20the%20first%20ship%20is%20being%20loaded%20since%20the%20beginning%20of%20the%20war.%20This%20is%20a%20Turkish%20vessel%2C%22%20Zelensky%20said%2C%20adding%20exports%20could%20start%20in%20%22the%20coming%20days%22%20under%20the%20plan%20aimed%20at%20getting%20millions%20of%20tonnes%20of%20Ukrainian%20grain%20stranded%20by%20Russia's%20naval%20blockade%20to%20world%20markets.%3Cbr%3E%22Our%20side%20is%20fully%20prepared%2C%22%20he%20said.%20%22We%20sent%20all%20the%20signals%20to%20our%20partners%20--%20the%20UN%20and%20Turkey%2C%20and%20our%20military%20guarantees%20the%20security%20situation.%22%3C%2Fp%3E%0A
It Was Just an Accident

Director: Jafar Panahi

Stars: Vahid Mobasseri, Mariam Afshari, Ebrahim Azizi, Hadis Pakbaten, Majid Panahi, Mohamad Ali Elyasmehr

Rating: 4/5

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

RESULTS

6pm: Al Maktoum Challenge Round-2 – Group 1 (PA) $55,000 (Dirt) 1,900m
Winner: Rajeh, Antonio Fresu (jockey), Musabah Al Muhairi (trainer)

6.35pm: Oud Metha Stakes – Rated Conditions (TB) $60,000 (D) 1,200m
Winner: Get Back Goldie, William Buick, Doug O’Neill

7.10pm: Jumeirah Classic – Listed (TB) $150,000 (Turf) 1,600m
Winner: Sovereign Prince, James Doyle, Charlie Appleby

7.45pm: Firebreak Stakes – Group 3 (TB) $150,000 (D) 1,600m
Winner: Hypothetical, Mickael Barzalona, Salem bin Ghadayer

8.20pm: Al Maktoum Challenge Round-2 – Group 2 (TB) $350,000 (D) 1,900m
Winner: Hot Rod Charlie, William Buick, Doug O’Neill

8.55pm: Al Bastakiya Trial – Conditions (TB) $60,000 (D) 1,900m
Winner: Withering, Adrie de Vries, Fawzi Nass

9.30pm: Balanchine – Group 2 (TB) $180,000 (T) 1,800m
Winner: Creative Flair, William Buick, Charlie Appleby

COMPANY%20PROFILE
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Rainbow

Kesha

(Kemosabe)

Charlotte Gainsbourg

Rest

(Because Music)

Asia Cup 2018 Qualifier

Sunday's results:

  • UAE beat Malaysia by eight wickets
  • Nepal beat Singapore by four wickets
  • Oman v Hong Kong, no result

Tuesday fixtures:

  • Malaysia v Singapore
  • UAE v Oman
  • Nepal v Hong Kong
FA CUP FINAL

Manchester City 6
(D Silva 26', Sterling 38', 81', 87', De Bruyne 61', Jesus 68')

Watford 0

Man of the match: Bernardo Silva (Manchester City)

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%201.5-litre%204-cylinder%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ECVT%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E119bhp%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E145Nm%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EDh%2C89%2C900%20(%2424%2C230)%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3Enow%3C%2Fp%3E%0A
Updated: May 10, 2022, 7:20 PM