• A British veteran during an armed forces and veterans' parade to mark the 70th anniversary of VE Day in central London on May 10, 2015. AFP
    A British veteran during an armed forces and veterans' parade to mark the 70th anniversary of VE Day in central London on May 10, 2015. AFP
  • Second World War veterans commemorate the 70th anniversary of Victory in Europe in Washington, DC in 2015. AFP
    Second World War veterans commemorate the 70th anniversary of Victory in Europe in Washington, DC in 2015. AFP
  • Veterans gather to watch a military parade to mark the 75th anniversary of the Soviet Union's victory over Nazi Germany in Minsk on May 9, 2020. Russia and its former republics are estimated to be home 100,000 surviving veterans because of the very young age at which soldiers were conscripted. AFP
    Veterans gather to watch a military parade to mark the 75th anniversary of the Soviet Union's victory over Nazi Germany in Minsk on May 9, 2020. Russia and its former republics are estimated to be home 100,000 surviving veterans because of the very young age at which soldiers were conscripted. AFP
  • A veteran during an armed forces and veterans' parade to mark the 70th anniversary of VE Day on May 10, 2015. AFP
    A veteran during an armed forces and veterans' parade to mark the 70th anniversary of VE Day on May 10, 2015. AFP
  • A Royal Navy war veteran at an armed forces and veterans' parade on May 10, 2015. AFP
    A Royal Navy war veteran at an armed forces and veterans' parade on May 10, 2015. AFP
  • French President Jacques Chirac greets veterans in Paris in May 2001, when hundreds of thousands of troops were still alive. AFP
    French President Jacques Chirac greets veterans in Paris in May 2001, when hundreds of thousands of troops were still alive. AFP
  • A Second World War veteran at the National Mall in Washington, DC, May 8, 2015. AFP
    A Second World War veteran at the National Mall in Washington, DC, May 8, 2015. AFP
  • British veterans arrive at the war memorial in Caen, western France, May 8, 2008. AFP
    British veterans arrive at the war memorial in Caen, western France, May 8, 2008. AFP
  • Army Air Corps veteran Bernard Dupuis at the national Second World War memorial in 2015 in Washington DC. AFP
    Army Air Corps veteran Bernard Dupuis at the national Second World War memorial in 2015 in Washington DC. AFP
  • A veteran has his beret adjusted before the start of an armed forces parade in central London on May 10, 2015. AFP
    A veteran has his beret adjusted before the start of an armed forces parade in central London on May 10, 2015. AFP

The 'greatest generation' of the Second World War is now fading away


James Langton
  • English
  • Arabic

Captain Vyvyan Howard never stopped fighting. Shot down over Norway in July 1941, he continued the war in a prison camp.

At the notorious Stalag Luft III prison-of-war camp he was an active participant in the celebrated “Great Escape”, distracting guards with his fluent German.

Later he was part of a forced march as the Germans drove inmates west in appalling winter weather, but was finally liberated by British forces at the Baltic port of Lubeck.

This week came news that Capt Howard had lost his final battle, with his death at the age of 102.

They shall not grow old as we that are left grow old
Robert Binyon,
poet, 1869-1943

Gradually the veterans of the Second World War are passing away. Not a day goes by without their number dwindling.

This month alone has come news of Kenneth Tout, a tank gunner at D-Day and 98 years old.

Stella “Jaye” Edwards delivered aircraft for the RAF and was 102. Muriel Engelman, 101, served in the US Army as a nurse on the front line and was awarded the Legion d’Honneur by France. Capt Dennis Wilson, who also took part in the Normandy landings and was a celebrated war poet, died on September 8 at 101.

“They shall not grow old as we that are left grow old,” wrote the poet Robert Binyon of the dead of the First World War. For those still left from the Second World War, growing old is now the inevitable and final battle.

Extreme longevity

Exactly how many still survive may never be known. About 70 million men and women were combatants in the war, from 1939 to 1945. Some were teenagers and will now be in their late 90s. Even those centenarians would have been barely in their mid 20s during the conflict. The total may be fewer than 400,000 worldwide.

The First World War is a guide to when the last veterans of the second will pass into history.

The last known combat veteran from that conflict was thought to be Claude Choules, who served in the British navy, and died in Australia aged 110 in May 2010.

Harry Parch was the last combat soldier to fight in the trenches and died in July 2009. He was buried with military honours.

Frank Buckles, who joined the US Army in 1917 and drove ambulances, was the last American soldier when he passed away in February 2011 at 110.

British pilot Vyvyan Howard, a Second World War hero who died this week at the age of 102. He helped prisoners to escape the Germans' Stalag Luft III. Photo: Howard family
British pilot Vyvyan Howard, a Second World War hero who died this week at the age of 102. He helped prisoners to escape the Germans' Stalag Luft III. Photo: Howard family

John Babcock, who served in the Canadian army but never fought, died in 2010 at the age of 109. Erich Kastner, the last documented German solder, passed away just short of his 108th birthday on January 1, 2008.

The growing number of so called “super-centenarians” means the age at which the last veteran falls has grown longer. The last British navy veteran of the Napoleonic war was 99 years old when he died in 1898, but had enlisted when he was only 13.

American Civil War veteran Albert Woolson was probably 104 when he died in 1957, but had joined up aged 14 and never saw combat.

The statistical analysis site Statista estimates it will be 2043 when the last American combatant from the Second World War dies. That seems an optimistic projection, given an 18-year-old in 1941 would be 120 by then ― the oldest age yet recorded for a human being is 122. Even those who joined at the end of the war, in August 1945, would be 116.

Last of The Few

Two years ago, the US Department of Veterans estimated that 320,000 veterans from the war were still alive, but dying at the rate of 245 a day. By that calculation there are just 141,000 today and the vast majority will have passed on by 2025. Only the exceptionally long lived will remain.

The last of “The Few” who fought in the Battle of Britain, is the Irish-born John Hemingway, who flew a Hurricane and now lives in a Dublin nursing home aged 103.

Johnny Johnson, the last survivor of the RAF’s famous Dambuster Raid, turns 101 in November. Phyliss Latour, a special operations executive agent who worked with the French Resistance, is 101 and lives in South Africa.

John Cruickshank, 102, who was an RAF pilot, is the last surviving holder of the Victoria Cross, Britain’s highest award for gallantry.

Dean Caswell is the last US Marine Corps flying ace, credited with eight kills. He now lives quietly in Austin, Texas, aged 100.

Aron Bielski, a Pole who fought as a partisan and rescued his fellow Jews from the Nazis, is 95 and was just 16 at the time.

Young Russian conscripts still live

Of the women who served as combat pilots for the Soviet Union, only Galina Pavlovna is still alive, aged 97. Russia has about 103,000 surviving Second World War veterans, compared with 405,000 in 2007. An estimated 11 million Soviet combatants died in the war.

Those who served under the Nazis are often less celebrated in a Germany trying to put the past behind it.

But those still living include Frederich Grade, now 106, who served on a U-boat submarine and Hugo Broch, a German fighter ace with 81 victories, and who this year celebrated his 100th birthday.

There appear to be no official records of any Japanese combatants still living, although there were survivors interviewed for the 70th anniversary of the war in 2015. Kaname Harada was the last pilot to take part in the Battle of Pearl Harbour when he passed away aged 99 in 2016.

Other, grimmer, memories of the living will also soon be lost. About 161,000 Holocaust survivors are estimated to live in Israel, many of whom were imprisoned as children, but they are dying at a rate of 40 a day,

Few survived the Auschwitz concentration camp, and fewer still are living. They include Angela Orosz-Richt, aged 77. Her comparative youth is because she is one of only two surviving babies born in the death camp.

Mobile phone packages comparison
MATCH INFO

Tottenham Hotspur 0 Everton 1 (Calvert-Lewin 55')

Man of the Match Allan (Everton)

THE SPECS

Engine: 4.0L twin-turbo V8

Gearbox: eight-speed automatic

Power: 571hp at 6,000rpm

Torque: 800Nm from 2,000-4,500rpm

Fuel economy, combined: 11.4L/100km

Price, base: from Dh571,000

On sale: this week

UAE currency: the story behind the money in your pockets
The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

Vidaamuyarchi

Director: Magizh Thirumeni

Stars: Ajith Kumar, Arjun Sarja, Trisha Krishnan, Regina Cassandra

Rating: 4/5

 

Who was Alfred Nobel?

The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.

  • In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
  • Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
  • Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
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

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

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

Updated: September 23, 2022, 6:16 AM