The five remaining candidates in the race to lead Britain's Conservative Party will face their toughest grilling yet on Friday, in the first of three TV debates that could make or break their chances of becoming prime minister.
After days of choreographed campaign speeches, the 90-minute Channel 4 debate will force the candidates to field questions from a studio audience made up of potential swing voters.
For the two relative outsiders, former equalities minister Kemi Badenoch and backbench MP Tom Tugendhat, the debates are potentially a final chance to impress after both candidates resisted pressure to drop out.
"I have never turned down a challenge because the odds were against me. I don’t plan to start now," said former soldier Mr Tugendhat.
The three front-runners, former chancellor Rishi Sunak, trade minister Penny Mordaunt and Foreign Secretary Liz Truss, are competing for two spaces in the final run-off, when the 200,000 Conservative members will decide the next leader.
How they fare in front of the public could help sway undecided Conservative Party MPs who will cut the field down to two in three more rounds of balloting next week.
When Tory MPs last chose a leader in 2019, a poor debate performance by maverick MP Rory Stewart sapped his momentum and he was knocked out of the race the next day.
Another TV turning point came at the general election in 2010, when Liberal Democrat leader Nick Clegg enjoyed a surge in the polls as the debates gave voters a closer look at the third party.
"This debate will be essential viewing for those wanting to know more about our next prime minister and what she or he stands for," said Channel 4 executive Louisa Compton of Friday's showdown.
ITV will host a second televised debate on Sunday. Sky News plans to broadcast a third on Tuesday, by which time the field will have narrowed further.
The debate comes amid increasingly vicious briefings between the rival camps despite the candidates insisting they want to keep things civil.
Knives were out for Ms Mordaunt on the Tory right after she caught many by surprise by leading Ms Truss in the first two rounds of voting.
It raised the prospect of a Mordaunt-Sunak contest that would be likely to disappoint right-wing MPs who see their views as too moderate.
Former Brexit negotiator Lord Frost, who weighed in with an outspken attack on Ms Mordaunt, said on Friday that Ms Badenoch should pull out and get behind Ms Truss in a so-called "unite the right" ticket.
"I urge Kemi to stand down in return for a serious job in a Truss administration," wrote Lord Frost in an article for the Daily Telegraph.
But the Badenoch camp said a fresh start was needed after the tumultuous Boris Johnson years and that their candidate should not be judged for a lack of ministerial experience.
"She has had two years’ more experience than both David Cameron and Tony Blair, who both went and did very well in elections," Tory MP Justin Tomlinson told Times Radio.
Conservatives on the campaign trail - in pictures
And a Mordaunt supporter, Dame Maria Miller, said Lord Frost was wrong about the candidate and described her as "one of the leading proponents of Brexit".
Another Truss supporter, former party leader Iain Duncan Smith, took aim at Ms Mordaunt's out-of-the-blue popularity by saying the Tories "can’t just elect somebody because for a short period of time they may look better than others".
"What we’re actually electing is not, in a way, a popularity contest. We’re electing somebody who has to govern for probably two years with a huge set of crises," he told LBC radio.
Ms Truss received a boost late on Thursday when Suella Braverman, the attorney general, backed the foreign secretary's campaign after being eliminated in the second round of voting.
Hoovering up the bloc of 27 Braverman votes could offer Ms Truss a way back into contention after her 64 votes in round two put her some way behind Ms Mordaunt on 83.
Mr Sunak was in the lead on 101. Ms Badenoch had 49 and Mr Tugendhat 32. Anyone who gets 120 will effectively be guaranteed a place in the final two.
Moon Music
Artist: Coldplay
Label: Parlophone/Atlantic
Number of tracks: 10
Rating: 3/5
What can victims do?
Always use only regulated platforms
Stop all transactions and communication on suspicion
Save all evidence (screenshots, chat logs, transaction IDs)
Report to local authorities
Warn others to prevent further harm
Courtesy: Crystal Intelligence
The Way It Was: My Life with Frank Sinatra by Eliot Weisman and Jennifer Valoppi
Hachette Books
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
SUZUME
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The specs
Engine: 1.5-litre 4-cyl turbo
Power: 194hp at 5,600rpm
Torque: 275Nm from 2,000-4,000rpm
Transmission: 6-speed auto
Price: from Dh155,000
On sale: now
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'Midnights'
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How much do leading UAE’s UK curriculum schools charge for Year 6?
- Nord Anglia International School (Dubai) – Dh85,032
- Kings School Al Barsha (Dubai) – Dh71,905
- Brighton College Abu Dhabi - Dh68,560
- Jumeirah English Speaking School (Dubai) – Dh59,728
- Gems Wellington International School – Dubai Branch – Dh58,488
- The British School Al Khubairat (Abu Dhabi) - Dh54,170
- Dubai English Speaking School – Dh51,269
*Annual tuition fees covering the 2024/2025 academic year
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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More from our neighbourhood series:
More from Neighbourhood Watch:
Company profile
Name: Dukkantek
Started: January 2021
Founders: Sanad Yaghi, Ali Al Sayegh and Shadi Joulani
Based: UAE
Number of employees: 140
Sector: B2B Vertical SaaS(software as a service)
Investment: $5.2 million
Funding stage: Seed round
Investors: Global Founders Capital, Colle Capital Partners, Wamda Capital, Plug and Play, Comma Capital, Nowais Capital, Annex Investments and AMK Investment Office
Where to donate in the UAE
The Emirates Charity Portal
You can donate to several registered charities through a “donation catalogue”. The use of the donation is quite specific, such as buying a fan for a poor family in Niger for Dh130.
The General Authority of Islamic Affairs & Endowments
The site has an e-donation service accepting debit card, credit card or e-Dirham, an electronic payment tool developed by the Ministry of Finance and First Abu Dhabi Bank.
Al Noor Special Needs Centre
You can donate online or order Smiles n’ Stuff products handcrafted by Al Noor students. The centre publishes a wish list of extras needed, starting at Dh500.
Beit Al Khair Society
Beit Al Khair Society has the motto “From – and to – the UAE,” with donations going towards the neediest in the country. Its website has a list of physical donation sites, but people can also contribute money by SMS, bank transfer and through the hotline 800-22554.
Dar Al Ber Society
Dar Al Ber Society, which has charity projects in 39 countries, accept cash payments, money transfers or SMS donations. Its donation hotline is 800-79.
Dubai Cares
Dubai Cares provides several options for individuals and companies to donate, including online, through banks, at retail outlets, via phone and by purchasing Dubai Cares branded merchandise. It is currently running a campaign called Bookings 2030, which allows people to help change the future of six underprivileged children and young people.
Emirates Airline Foundation
Those who travel on Emirates have undoubtedly seen the little donation envelopes in the seat pockets. But the foundation also accepts donations online and in the form of Skywards Miles. Donated miles are used to sponsor travel for doctors, surgeons, engineers and other professionals volunteering on humanitarian missions around the world.
Emirates Red Crescent
On the Emirates Red Crescent website you can choose between 35 different purposes for your donation, such as providing food for fasters, supporting debtors and contributing to a refugee women fund. It also has a list of bank accounts for each donation type.
Gulf for Good
Gulf for Good raises funds for partner charity projects through challenges, like climbing Kilimanjaro and cycling through Thailand. This year’s projects are in partnership with Street Child Nepal, Larchfield Kids, the Foundation for African Empowerment and SOS Children's Villages. Since 2001, the organisation has raised more than $3.5 million (Dh12.8m) in support of over 50 children’s charities.
Noor Dubai Foundation
Sheikh Mohammed bin Rashid Al Maktoum launched the Noor Dubai Foundation a decade ago with the aim of eliminating all forms of preventable blindness globally. You can donate Dh50 to support mobile eye camps by texting the word “Noor” to 4565 (Etisalat) or 4849 (du).