More than a dozen train companies are urging Britons not to travel this week as the UK’s first red extreme heat warning comes into force.
A total of 21 operators — ranging from Transport for Wales and Gatwick Express, to the TransPennine Express and Southern — said they will be running a slower service on Monday and Tuesday after National Rail implemented speed restrictions across its network.
Speed restrictions are used by train companies during periods of hot weather to avoid any damage being made to the tracks and to prevent rails from buckling.
Cancellations are also in place as temperatures are predicted to soar to highs of 38°C and 40°C in some parts of England.
Amber and red extreme heat warnings have been introduced across the nation for the duration.
Those who have to travel are being encouraged to check their journeys on the National Rail website before setting off and take water with them to stay hydrated.
Refunds are being offered to those who do not travel but have already purchased tickets.
London North Eastern Railway has said no trains are running from south of York and south of Leeds to London King's Cross on Tuesday.
Chief operating officer of Transport for London, Andy Lord, said London’s rail network would also be running a reduced service on Monday and Tuesday.
“We’re advising all our customers to only travel if their journey is essential, to make sure that they stay hydrated and carry water with them if they do have to travel," he told LBC.
“Check before they travel because journey times will be extended.
“We will have reduced services across the TFL network because of the safety restrictions we need to put in place due to the heat.”
The Automobile Association has meanwhile warned of roads melting and tyres bursting early next week during the heatwave.
Some local authorities have sent out gritters to put sand on roads to try to prevent the road surface from melting, the association said.
The AA and North West Ambulance Service have been advising that there is a greater danger of tyre blowouts in extreme temperatures and have suggested drivers check their tyre pressures — when the tyre is cold — before setting off on their journeys.
They have also urged people to drive earlier in the day to prevent engines from overheating.
“The extreme temperatures could be dangerous if you breakdown or get stuck in congestion," said Edmund King, AA president. "Ensure you have enough fuel or electric charge to keep your air conditioning running.
"The heatwave could cause considerable problems for many older vehicles without air conditioning or recent servicing, with both the car and occupants over-heating. Driving outside the hottest part of the day is advisable.
“Carry plenty of water — at least one litre per person travelling. Keeping yourself and other occupants hydrated can help to lower body temperatures in hot weather. If the worst should happen, you can keep yourself and those with you topped up with cool water while waiting for help to arrive.”
MEYDAN RESULTS
6.30pm Baniyas (PA) Group 2 Dh125,000 (Dirt) 1,400m
Winner ES Ajeeb, Sam Hitchcock (jockey), Ibrahim Aseel (trainer).
7.05pm Maiden (TB) Dh165,000 (D) 1,200m
Winner Galaxy Road, Antonio Fresu, Musabah Al Muhairi.
7.40pm Maiden (TB) Dh165,000 (D) 1,400m
Winner Al Modayar, Fernando Jara, Ali Rashid Al Raihe.
8.15pm Handicap (TB) Dh170,000 (D) 1,900m
Winner Gundogdu, Xavier Ziani, Salem bin Ghadayer.
8.50pm Rated Conditions (TB) Dh240,000 (D) 1,600m
Winner George Villiers, Tadhg O’Shea, Satish Seemar.
9.25pm Handicap (TB) Dh175,000 (D)1,200m
Winner Lady Parma, Connor Beasley, Satish Seemar
10pm Handicap (TB) Dh165,000 (D) 1,400m
Winner Zaajer, Fernando Jara, Ali Rashid Al Raihe
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
What is safeguarding?
“Safeguarding, not just in sport, but in all walks of life, is making sure that policies are put in place that make sure your child is safe; when they attend a football club, a tennis club, that there are welfare officers at clubs who are qualified to a standard to make sure your child is safe in that environment,” Derek Bell explains.
Race card
1.30pm: Handicap (PA) Dh 50,000 (Dirt) 1,400m
2pm: Handicap (TB) Dh 84,000 (D) 1,400m
2.30pm: Maiden (TB) Dh 60,000 (D) 1,200m
3pm: Conditions (TB) Dh 100,000 (D) 1.950m
3.30pm: Handicap (TB) Dh 76,000 (D) 1,800m
4pm: Maiden (TB) Dh 60,000 (D) 1,600m
4.30pm: Handicap (TB) Dh 68,000 (D) 1,000m
Sukuk explained
Sukuk are Sharia-compliant financial certificates issued by governments, corporates and other entities. While as an asset class they resemble conventional bonds, there are some significant differences. As interest is prohibited under Sharia, sukuk must contain an underlying transaction, for example a leaseback agreement, and the income that is paid to investors is generated by the underlying asset. Investors must also be prepared to share in both the profits and losses of an enterprise. Nevertheless, sukuk are similar to conventional bonds in that they provide regular payments, and are considered less risky than equities. Most investors would not buy sukuk directly due to high minimum subscriptions, but invest via funds.
ZAYED SUSTAINABILITY PRIZE
How to protect yourself when air quality drops
Install an air filter in your home.
Close your windows and turn on the AC.
Shower or bath after being outside.
Wear a face mask.
Stay indoors when conditions are particularly poor.
If driving, turn your engine off when stationary.