Last week's record-breaking heatwave in Britain was made at least 10 times more likely by human-caused climate change, a new study by a team of international scientists has found.
The UK’s extreme temperatures were higher than climate models predict — suggesting the consequences of climate change for heatwaves could be even worse than previously thought, the scientists warned.
Researchers from the World Weather Attribution initiative said the 10-fold increase in the chances of extreme heat in the UK due to climate change is a conservative estimate.
And while the searing heat, which led to temperatures peaking above 40ºC for the first time in the UK, is still a very rare occurrence in today’s climate, it would be “almost impossible” without global warming.
Mariam Zachariah, from the Grantham Institute for Climate Change, Imperial College London, said: “Even with a conservative estimate, we see a large role of climate change in the UK heatwave.
“Under our current climate that has been altered by greenhouse-gas emissions, many people are experiencing events during their lifetime that would have been almost impossible otherwise.”
A record temperature for the UK of 40.3ºC was set in Coningsby, Lincolnshire, on July 19 — 1.6°C hotter than the previous record set only three years ago.
The heat caused widespread disruption to transport networks and hundreds of fires, including devastating blazes that destroyed homes and pushed London to the brink of power cuts. Scorching temperatures are expected to have caused hundreds of deaths.
The study looked at the annual maximum temperatures over two days across the region of England and east Wales, which had the Meteorological Office’s first red alert warning for extreme heat issued for July 18-19.
It also examined the change in frequency and intensity of the maximum daily temperature seen at three locations: London’s St James’s Park, Cranwell in Lincolnshire, which is close to Coningsby, and Durham, where temperatures broke their previous record high by 4ºC.
Researchers used computer modelling to compare the likelihood of the temperatures recorded in the heatwave under the current climate with a world without the 1.2ºC of global warming since the 19th century.
The modelling suggests climate change, driven by more heat-trapping greenhouse gases put into the atmosphere by human activity, had made a heatwave as intense as the UK’s at least 10 times more likely and probably even more. However, the research said this was still likely to happen only once in 100 years.
“Two years ago, scientists at the UK Met Office found the chance of seeing 40ºC in the UK was now one in 100 in any given year, up from one in 1,000 in the natural climate," said Fraser Lott, climate monitoring and attribution scientist at the Met Office Hadley Centre.
“It’s been sobering to see such an event happen so soon after that study, to see the raw data coming back from our weather stations.”
But the researchers also warned extreme heat in western Europe is rising faster than climate models predict.
While the models suggest climate change had increased temperatures in the heatwave by 2ºC, analysis of historical weather records indicate it would be about 4ºC cooler in pre-industrial times. This is before global warming started to drive up temperatures.
"In Europe and other parts of the world, we are seeing more and more record-breaking heatwaves causing extreme temperatures that have become hotter faster than in most climate models," said Friederike Otto, from the Grantham Institute for Climate Change, Imperial College London.
“It’s a worrying finding that suggests that if carbon emissions are not rapidly cut, the consequences of climate change on extreme heat in Europe, which already is extremely deadly, could be even worse than we previously thought.”
While it will take weeks for figures for the number of extra deaths seen during the heatwave, there have been estimates of more than 840 more people dying in England and Wales on July 18 and 19.
The researchers warn older people, those with chronic health conditions and children are particularly vulnerable to extreme heat. Urban areas such as London have had extra high levels of heat being trapped by the city.
There are also significant inequalities that worsen the situation, with poorer neighbourhoods in cities such as London lacking green space, shade, and water which can help people cope during heatwaves.
Climate change has increased average global and regional temperatures, which means natural spikes in heat are driven higher and occur more frequently.
It can also contribute to drier conditions and soils, which have been seen in much of Europe this year. These in turn exacerbate heatwaves because there is less water in the environment to absorb heat as it evaporates.
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
If you go
The flights
There are various ways of getting to the southern Serengeti in Tanzania from the UAE. The exact route and airstrip depends on your overall trip itinerary and which camp you’re staying at.
Flydubai flies direct from Dubai to Kilimanjaro International Airport from Dh1,350 return, including taxes; this can be followed by a short flight from Kilimanjaro to the Serengeti with Coastal Aviation from about US$700 (Dh2,500) return, including taxes. Kenya Airways, Emirates and Etihad offer flights via Nairobi or Dar es Salaam.
Founders: Abdulmajeed Alsukhan, Turki Bin Zarah and Abdulmohsen Albabtain.
Based: Riyadh
Offices: UAE, Vietnam and Germany
Founded: September, 2020
Number of employees: 70
Sector: FinTech, online payment solutions
Funding to date: $116m in two funding rounds
Investors: Checkout.com, Impact46, Vision Ventures, Wealth Well, Seedra, Khwarizmi, Hala Ventures, Nama Ventures and family offices
How to wear a kandura
Dos
- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
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.
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Winners
Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)
Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)
Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)
Best Young Women’s Player
Vicky López (Barcelona / Spain)
Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)
Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)
Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)
Women’s Coach of the Year
Sarina Wiegman (England)
Company Profile
Founder: Omar Onsi
Launched: 2018
Employees: 35
Financing stage: Seed round ($12 million)
Investors: B&Y, Phoenician Funds, M1 Group, Shorooq Partners
New UK refugee system
- A new “core protection” for refugees moving from permanent to a more basic, temporary protection
- Shortened leave to remain - refugees will receive 30 months instead of five years
- A longer path to settlement with no indefinite settled status until a refugee has spent 20 years in Britain
- To encourage refugees to integrate the government will encourage them to out of the core protection route wherever possible.
- Under core protection there will be no automatic right to family reunion
- Refugees will have a reduced right to public funds
Tewellah by Nawal Zoghbi is out now.
The biog
Most memorable achievement: Leading my first city-wide charity campaign in Toronto holds a special place in my heart. It was for Amnesty International’s Stop Violence Against Women program and showed me the power of how communities can come together in the smallest ways to have such wide impact.
Favourite film: Childhood favourite would be Disney’s Jungle Book and classic favourite Gone With The Wind.
Favourite book: To Kill A Mockingbird for a timeless story on justice and courage and Harry Potters for my love of all things magical.
Favourite quote: “We make a living by what we get, but we make a life by what we give.” — Winston Churchill
Favourite food: Dim sum
Favourite place to travel to: Anywhere with natural beauty, wildlife and awe-inspiring sunsets.
The five pillars of Islam
What can you do?
Document everything immediately; including dates, times, locations and witnesses
Seek professional advice from a legal expert
You can report an incident to HR or an immediate supervisor
You can use the Ministry of Human Resources and Emiratisation’s dedicated hotline
In criminal cases, you can contact the police for additional support
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