Live updates: follow the latest news on Russia-Ukraine
UK Prime Minster Boris Johnson will sign historic security assurance declarations with Sweden and Finland in the face of Russia's invasion of Ukraine, pledging to “bolster military ties” and support both countries should they come under attack.
The prime minister arrived in Stockholm on Wednesday before travelling to Harpsund, the rural residence of his Swedish counterpart Magdalena Andersson, where he set out a UK commitment to come to the country's aid in the event of a crisis.
“We are steadfast and unequivocal in our support to both Sweden and Finland and the signing of these security declarations is a symbol of the everlasting assurance between our nations,” Mr Johnson said.
“These are not a short-term stopgap but a long-term commitment to bolster military ties and global stability and fortify Europe's defences for generations to come.”
Mr Johnson is set to visit Finland later on Wednesday, where he is expected to formalise a similar agreement with the country's President Sauli Niinisto during a whirlwind 24 hours.

He will also offer to send more military assistance to the region, including Royal Air Force, British Army and Royal Navy personnel and assets.
It comes as Finland and Sweden consider the prospect of Nato membership in the face of Russian President Vladimir Putin's continuing military aggression in Ukraine.
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An injured Ukrainian service member sits at a field hospital inside Azovstal steel works in Mariupol, Ukraine. Reuters -

Ukraine’s President Volodymyr Zelenskyy attends a meeting in Kyiv with German Foreign Minister Annalena Baerbock and Dutch Foreign Minister Wopke Hoekstra. Reuters -

Ukrainian servicemen study a Swedish shoulder-launched weapon system during a training session near Kharkiv. AP Photo -

Russian emergency personnel clear debris inside Mariupol's drama theatre. AFP -

Ukrainian servicemen study a map near Kharkiv. EPA -

Russian President Vladimir Putin attends an online meeting with the Saratov region's acting governor, Roman Busargin, in Moscow. AP -

Belgian soldiers take part in a Nato military exercise near Munster, Germany. Getty -

Ukraine's prosecutor general Iryna Venediktova, left, speaks with German Foreign Minister Annalena Baerbock, right, during her visit to mass graves in Bucha, Ukraine. EPA -

A guard of honour stands at attention during the funerals of Sgt Olexandr Moisenko and Sergiy Turpetko in Lviv, Ukraine. Getty -

Plumes of smoke rise above the Azovstal steel plant in Mariupol amid Russian shelling. AFP -

US President Joe Biden signs into law a measure making it easier for Washington to send weapons and supplies to the government in Kyiv. Bloomberg -

A Ukrainian soldier fires with a mortar, in the Kharkiv region. Reuters -

The Eiffel Tower is lit up in blue and yellow, the national colours of Ukraine, to express solidarity with its people at the request of the French Presidency of the EU, in Paris. Reuters -

A Ukrainian Army tank drives over an infantryman during a training exercise near Kryvyi Rih. Getty Images -

A Ukrainian soldier rests in his room at a front-line field hospital near Popasna, Luhansk region. EPA -

Russian President Vladimir Putin lays flowers at the Memorial to Hero Cities at the Tomb of the Unknown Soldier after the Victory Day military parade in Moscow. EPA -

Ukrainian refugees from the Azovstal steel plant in Mariupol are seen in a bus as they arrive at a humanitarian aid centre for internally displaced people, in Zaporizhzhia. Reuters -

A hotel complex destroyed by a Russian missile is pictured in Odesa, Ukraine. Reuters -

Maksym, 3, is photographed with his brother, Dmytro, 16, on top of a destroyed Russian tank on the outskirts of Kyiv, Ukraine. AP Photo -

A video of a press conference from the Azovstal steel plant in Mariupol by Azov regiment servicemen Illia Samoilenko, right, and Sviatoslav Palamar, seen on a computer screen in Kyiv. EPA -

Canadian Prime Minister Justin Trudeau and Ukrainian President Volodymyr Zelenskyy take part in a online meeting of G7 leaders in Kyiv. Reuters -

US first lady Jill Biden greets Olena Zelenska, wife of Ukrainian President Zelenskyy, outside a public school in Uzhhorod, Ukraine. Reuters -

Irish singer and activist Bono, the lead vocalist of rock band U2, performs at a subway station that has been turned into a bomb shelter in Kyiv. AFP -

A boy looks out of a bus window as people evacuated from Mariupol arrive in Zaporizhzhia. AFP -

A night-vision image shows fire on Ukraine's Zmiinyi Island. Reuters -

Women sing the Ukrainian national anthem below the Euro Monument during a demonstration in Frankfurt, Germany. AP -

Emergency personnel at a school building hit by shelling, in the village of Bilohorivka, Luhansk. Reuters -

A man plays piano in an abandoned photo studio in Severodonetsk, eastern Ukraine. AFP -

A man and his son wait for an evacuation bus in Lysychansk, eastern Ukraine. AFP -

Volunteers deliver food supplies to residents, taken from the warehouse of a humanitarian aid distribution centre in Severodonetsk. AFP -

An unexploded ordnance on a road in Severodonetsk. AFP -

Galina Abdurashikova, 65, has been staying in an abondoned car in front of her apartment since her room was destroyed by shelling five days ago, in Severodonetsk. AFP -

A large hole at the site where a missile strike hit a residential area in Bakhmut, Donetsk region. Reuters -

A man searches for useful items inside his house after a missile strike in a residential area, in Bakhmut. Reuters -

Two men look at the damage after a missile struck a cement plant, in Bakhmut. Reuters -

Civilians attempting to leave Mariupol wait in line at a checkpoint near the temporary accommodation centre in Bezimenoye village. EPA -

Civilians who were evacuated from Azovstal, walk in the temporary accommodation centre in Bezimenoye village, near Mariupol. EPA -

A cyclist photographs the destroyed bridge over the Irpin river, in Irpin. Getty Images -

A residential area destroyed by Russian shelling, in Irpin. Reuters -

People with their luggage walk to a station to wait for the evacuation train heading to the west of Ukraine, in Pokrovsk, Donetsk region. EPA -

A volunteer shapes metal plates at a factory producing material for Ukrainian soldiers in Zaporizhzhia, Ukraine. AP -

Workers clean shattered glass and debris in front of a residential building next to a site of a Russian missile attack in the southern Ukrainian city of Odessa. AFP -

A Ukrainian Army tank moves towards a fron-tline position in Dnipropetrovsk Oblast. Getty Images -

Eugene Yevchenko cries as he bids farewell to his daughter Maria at a coach station in Lviv. Getty Images -

A child stands on a destroyed Russian tank near Makariv, Kyiv region. Reuters -

A Ukrainian national guard soldier mans a fighting position near the front line in Zelenodolsk. Getty Images -

Museum workers carry the sculpture of Ukrainian philosopher Hryhorri Skovoroda from the destroyed building of the Hryhoriy Skovoroda National Literary Memorial Museum in the village of Skovorodynivka, in Kharkiv Region. AFP
Sweden has launched preparations for hostilities with Russia immediately after its Nato application, with families stocking up on provisions in case of an attack, The National has learnt.
The declarations build on claims made this month that the UK would always aid Finland if it were attacked by Russia, regardless of whether the country was a member of Nato.
Defence Secretary Ben Wallace said it was “inconceivable” that Britain would not help either Finland or Sweden if it were in crisis, even “without any big formal agreement”.
Mr Johnson held talks with Ms Andersson and Mr Niinisto in March as part of a meeting of the Joint Expeditionary Force nations, which includes Denmark, Estonia, Iceland, Latvia, Lithuania, the Netherlands and Norway.
After the meeting, No 10 Downing Street said the two leaders agreed that “Putin's invasion had dramatically changed the landscape of European security”.
Finland shares a lengthy land border with Russia and is only about 250 miles from St Petersburg.
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Director: Laxman Utekar
Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna
Rating: 1/5
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Section 375
Cast: Akshaye Khanna, Richa Chadha, Meera Chopra & Rahul Bhat
Director: Ajay Bahl
Producers: Kumar Mangat Pathak, Abhishek Pathak & SCIPL
Rating: 3.5/5
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
RESULTS
Bantamweight title:
Vinicius de Oliveira (BRA) bt Xavier Alaoui (MAR)
(KO round 2)
Catchweight 68kg:
Sean Soriano (USA) bt Noad Lahat (ISR)
(TKO round 1)
Middleweight:
Denis Tiuliulin (RUS) bt Juscelino Ferreira (BRA)
(TKO round 1)
Lightweight:
Anas Siraj Mounir (MAR) bt Joachim Tollefsen (DEN)
(Unanimous decision)
Catchweight 68kg:
Austin Arnett (USA) bt Daniel Vega (MEX)
(TKO round 3)
Lightweight:
Carrington Banks (USA) bt Marcio Andrade (BRA)
(Unanimous decision)
Catchweight 58kg:
Corinne Laframboise (CAN) bt Malin Hermansson (SWE)
(Submission round 2)
Bantamweight:
Jalal Al Daaja (CAN) bt Juares Dea (CMR)
(Split decision)
Middleweight:
Mohamad Osseili (LEB) bt Ivan Slynko (UKR)
(TKO round 1)
Featherweight:
Tarun Grigoryan (ARM) bt Islam Makhamadjanov (UZB)
(Unanimous decision)
Catchweight 54kg:
Mariagiovanna Vai (ITA) bt Daniella Shutov (ISR)
(Submission round 1)
Middleweight:
Joan Arastey (ESP) bt Omran Chaaban (LEB)
(Unanimous decision)
Welterweight:
Bruno Carvalho (POR) bt Souhil Tahiri (ALG)
(TKO)
COMPANY%20PROFILE
23-man shortlist for next six Hall of Fame inductees
Tony Adams, David Beckham, Dennis Bergkamp, Sol Campbell, Eric Cantona, Andrew Cole, Ashley Cole, Didier Drogba, Les Ferdinand, Rio Ferdinand, Robbie Fowler, Steven Gerrard, Roy Keane, Frank Lampard, Matt Le Tissier, Michael Owen, Peter Schmeichel, Paul Scholes, John Terry, Robin van Persie, Nemanja Vidic, Patrick Viera, Ian Wright.
Company%20profile
The Year Earth Changed
Directed by:Tom Beard
Narrated by: Sir David Attenborough
Stars: 4
Types of bank fraud
1) Phishing
Fraudsters send an unsolicited email that appears to be from a financial institution or online retailer. The hoax email requests that you provide sensitive information, often by clicking on to a link leading to a fake website.
2) Smishing
The SMS equivalent of phishing. Fraudsters falsify the telephone number through “text spoofing,” so that it appears to be a genuine text from the bank.
3) Vishing
The telephone equivalent of phishing and smishing. Fraudsters may pose as bank staff, police or government officials. They may persuade the consumer to transfer money or divulge personal information.
4) SIM swap
Fraudsters duplicate the SIM of your mobile number without your knowledge or authorisation, allowing them to conduct financial transactions with your bank.
5) Identity theft
Someone illegally obtains your confidential information, through various ways, such as theft of your wallet, bank and utility bill statements, computer intrusion and social networks.
6) Prize scams
Fraudsters claiming to be authorised representatives from well-known organisations (such as Etisalat, du, Dubai Shopping Festival, Expo2020, Lulu Hypermarket etc) contact victims to tell them they have won a cash prize and request them to share confidential banking details to transfer the prize money.
SPEC%20SHEET
FROM%20THE%20ASHES
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Sour%20Grapes
Lexus LX700h specs
Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
Power: 464hp at 5,200rpm
Torque: 790Nm from 2,000-3,600rpm
Transmission: 10-speed auto
Fuel consumption: 11.7L/100km
On sale: Now
Price: From Dh590,000
Meatless Days
Sara Suleri, with an introduction by Kamila Shamsie
Penguin
COMPANY PROFILE
Name: Qyubic
Started: October 2023
Founder: Namrata Raina
Based: Dubai
Sector: E-commerce
Current number of staff: 10
Investment stage: Pre-seed
Initial investment: Undisclosed
More on animal trafficking
David Haye record
Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4
RESULTS - ELITE MEN
1. Henri Schoeman (RSA) 57:03
2. Mario Mola (ESP) 57:09
3. Vincent Luis (FRA) 57:25
4. Leo Bergere (FRA)57:34
5. Jacob Birtwhistle (AUS) 57:40
6. Joao Silva (POR) 57:45
7. Jonathan Brownlee (GBR) 57:56
8. Adrien Briffod (SUI) 57:57
9. Gustav Iden (NOR) 57:58
10. Richard Murray (RSA) 57:59
25%20Days%20to%20Aden
RESULTS
5pm: Maiden (PA) Dh80,000 1,600m
Winner: Omania, Saif Al Balushi (jockey), Ibrahim Al Hadhrami (trainer)
5.30pm: Conditions (PA) Dh85,000 1,600m
Winner: Brehaan, Richard Mullen, Ana Mendez
6pm: Handicap (TB) Dh100,000 1,600m
Winner: Craving, Connor Beasley, Simon Crisford
6.30pm: The President’s Cup Prep (PA) Dh100,000 2,200m
Winner: Rmmas, Tadhg O’Shea, Jean de Roualle
7pm: Wathba Stallions Cup (PA) Dh70,000 1,200m
Winner: Dahess D’Arabie, Connor Beasley, Helal Al Alawi
7.30pm: Handicap (PA) Dh80,000 1,400m
Winner: Fertile De Croate, Sam Hitchcott, Ibrahim Aseel
COMPANY PROFILE
Read more from Aya Iskandarani
Zayed Sustainability Prize
The burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Part three: an affection for classic cars lives on
Read part two: how climate change drove the race for an alternative
Read part one: how cars came to the UAE
MATCH INFO
Chelsea 4 (Mount 18',Werner 44', Hudson-Odoi 49', Havertz 85')
Morecambe 0
Fixtures (all in UAE time)
Friday
Everton v Burnley 11pm
Saturday
Bournemouth v Tottenham Hotspur 3.30pm
West Ham United v Southampton 6pm
Wolves v Fulham 6pm
Cardiff City v Crystal Palace 8.30pm
Newcastle United v Liverpool 10.45pm
Sunday
Chelsea v Watford 5pm
Huddersfield v Manchester United 5pm
Arsenal v Brighton 7.30pm
Monday
Manchester City v Leicester City 11pm
Company%20Profile
hall of shame
SUNDERLAND 2002-03
No one has ended a Premier League season quite like Sunderland. They lost each of their final 15 games, taking no points after January. They ended up with 19 in total, sacking managers Peter Reid and Howard Wilkinson and losing 3-1 to Charlton when they scored three own goals in eight minutes.
SUNDERLAND 2005-06
Until Derby came along, Sunderland’s total of 15 points was the Premier League’s record low. They made it until May and their final home game before winning at the Stadium of Light while they lost a joint record 29 of their 38 league games.
HUDDERSFIELD 2018-19
Joined Derby as the only team to be relegated in March. No striker scored until January, while only two players got more assists than goalkeeper Jonas Lossl. The mid-season appointment Jan Siewert was to end his time as Huddersfield manager with a 5.3 per cent win rate.
ASTON VILLA 2015-16
Perhaps the most inexplicably bad season, considering they signed Idrissa Gueye and Adama Traore and still only got 17 points. Villa won their first league game, but none of the next 19. They ended an abominable campaign by taking one point from the last 39 available.
FULHAM 2018-19
Terrible in different ways. Fulham’s total of 26 points is not among the lowest ever but they contrived to get relegated after spending over £100 million (Dh457m) in the transfer market. Much of it went on defenders but they only kept two clean sheets in their first 33 games.
LA LIGA: Sporting Gijon, 13 points in 1997-98.
BUNDESLIGA: Tasmania Berlin, 10 points in 1965-66

