King Charles III has personally thanked people who helped to organise Queen Elizabeth II’s journey from Balmoral after her death.
The king and Queen Consort Camilla visited the Victoria and Albert Halls in Ballater, near the Scottish home of the royal family, where they attended a reception on Tuesday to thank the community.
They met some of the 550 people who supported the operation and helped to organise events.
Guests included council workers, civic leaders and pupils from Ballater's Crathie School.
Officers from Police Scotland, as well as the fire and ambulance services, were also in attendance.
The king and queen consort are also expected to see the tractors that formed a tribute to the late queen at Banchory, and meet the horses and riders that lined the route of the cortege as it travelled south from Balmoral, through Aberdeenshire, to Edinburgh on its six-hour journey.
Queen Elizabeth II's funeral: extraordinary images from an extraordinary day — in pictures
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King Charles III follows behind the coffin of Queen Elizabeth II, draped in the Royal Standard with the Imperial State Crown and the Sovereign's orb and sceptre on top, as it is carried out of Westminster Abbey after her state funeral. Reuters -

The ceremonial procession of the coffin of Queen Elizabeth travels down the Long Walk as it arrives at Windsor Castle for the Committal Service at St George's Chapel. AP -

Pall bearers carry the coffin into St. George's Chapel, in Windsor. AP -

A Royal Guard stands by floral tributes at Windsor Castle. AFP -

The coffin of Queen Elizabeth is pulled on a gun carriage by Royal Navy sailors to Westminster Abbey. Getty Images -

Prince William and Prince Harry follow the coffin of the queen after her state funeral in Westminster Abbey. AP -

Emma, the monarch's fell pony, stands as Queen Elizabeth's coffin passes at Windsor Castle. PA -

Members of the royal household stand with Queen Elizabeth's Corgis, Muick and Sandy, as they await the funeral cortege at St. George's Chapel, Windsor. AP -

Catherine, Princess of Wales, attends the state funeral service in London. AFP -

The coffin of Queen Elizabeth is pulled along The Mall following her funeral service in Westminster Abbey. AP -

Flowers thrown by the public lie on the hearse carrying the coffin as it arrives at Windsor Castle. AP -

King Charles at the state funeral in London. Reuters -

People sleep before the funeral service at Westminster Abbey. AFP -

A giant screen honouring the late queen at Piccadilly Circus in London. EPA -

King Charles looks towards the coffin of his mother at Westminster Abbey. Getty Images -

Meghan, Duchess of Sussex, sitting in a car as a British flag is reflected in its window. AFP -

Buckingham Palace household staff return through the gates of the palace after paying their respects. AFP -

Staff Sergeant Yeoman Darren Fowler, right, and Captain Rebecca Cooper from the Royal Signals at the Elizabeth Tower, checking that Big Ben Chimes in time with gunfire during the state funeral procession. EPA -

King Charles salutes as he is driven past Wellington Arch in London. Getty Images -

The London skyline is seen as the procession moves down The Mall. Getty Images -

The coffin of the queen is pulled on a gun carriage by Royal Navy sailors from Westminster Abbey. Getty Images -

Princess Charlotte arrives by car ahead of the funeral in central London. AP -

The coffin is carried into St George's Chapel for the Committal Service, in Windsor Castle. AP -

A woman cries in London's Hyde Park while watching the funeral service. AP -

Prince George looks towards his father Prince William during the Committal Service at St George's Chapel. Getty Images -

Queen Elizabeth's coffin is driven along the Long Walk towards Windsor Castle. Reuters -

People waiting along the route that the coffin will be pulled on a gun carriage in central London. AP -

King Charles and the Queen Consort Camilla follow the coffin at St George's Chapel. AP -

The Royal State Hearse arrives at Windsor Castle. Getty Images -

King Charles follows the State Gun Carriage as it carries the coffin at Westminster Abbey. PA -

Members of the public gather to see the coffin as it travels from Westminster Abbey to Wellington Arch in London. Getty Images -

King Charles and members of the royal family follow behind the coffin as it is carried into Westminster Abbey. PA -

The Imperial State Crown resting on the coffin. Getty Images -

The hearse transporting the coffin is covered in flowers thrown by the public. AFP -

The Bearer Party of The Queen's Company, 1st Battalion Grenadier Guards carries the coffin from Westminster Abbey. AFP
People came out in cities and in rural areas, where farmers parked their tractors side by side and horse riders gathered to pay their respects.
About 25,000 people lined the streets across the county as the queen's cortege made its way to the Scottish capital last month, where she was laid to rest at St Giles' Cathedral.
The queen’s children, led by the current monarch, walked in procession behind the queen’s coffin as it made its way to the cathedral.
The queen died on September 8 at her Balmoral estate, with Princess Anne, her only daughter, by her side.
Members of her family — Prince William, Prince Andrew, Prince Edward and his wife Sophie, the Countess of Wessex — were en route to see her at the time.
Procession of Queen Elizabeth II's coffin through Edinburgh — in pictures
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Members of the royal family arrive to attend a vigil at St Giles' Cathedral, in Edinburgh, on Monday for Queen Elizabeth II. AFP -

People queue to enter St Giles' Cathedral where Queen Elizabeth's coffin arrived earlier on Monday. It will rest there for 24 hours to enable the people of Scotland to pay their last respects. AP -

The hearse carrying the coffin of Queen Elizabeth II arrives at St Giles' Cathedral, Edinburgh, for a service of prayer and reflection. -

The Earl and Countess of Wessex and the Duke of York leave St Giles' Cathedral after the service of prayer and reflection for the queen's life on Monday. -

The Princess Royal, her husband Vice Admiral Timothy Laurence, King Charles III and the Queen Consort leave St Giles' Cathedral after the service of prayer and reflection for Queen Elizabeth II's life. -

People attend the procession of Queen Elizabeth II's coffin, from the Palace of Holyroodhouse to St Giles' Cathedral, on the Royal Mile in Edinburgh, Scotland, on Monday. AP -

The Crown of Scotland sits on the coffin of Queen Elizabeth II inside St Giles' Cathedral in Edinburgh. AFP -

King Charles, Princess Royal Anne, Prince Andrew, Duke of York, Prince Edward, Earl of Wessex, and Vice Admiral Timothy Laurence walk behind the hearse as it moves along the Royal Mile from the Palace of Holyroodhouse to St Giles' Cathedral in Edinburgh, Scotland. Getty -

King Charles III follows Queen Elizabeth II's coffin as it enters the cathedral for a service of prayer and reflection at St Giles' Cathedral, Edinburgh. PA -

King Charles, Princess Anne, Prince Andrew and Prince Edward follow the hearse carrying the coffin of their mother, Queen Elizabeth, on the Royal Mile in Edinburgh. Reuters -

King Charles, Princess Anne and Prince Andrew walk behind the hearse. Reuters -

The Royal Company of Archers, the King's Bodyguard for Scotland, arrive at St Giles' Cathedral in Edinburgh. AFP -

The hearse carrying the coffin of the queen travels slowly on the Royal Mile in Edinburgh. Reuters -

Members of the public gather to watch the procession, from the Palace of Holyroodhouse to St Giles Cathedral, on the Royal Mile. AFP -

Royal guards carry Queen Elizabeth's coffin at the start of the procession. PA -

Royal archers outside St. Giles' Cathedral. Getty -

British Prime Minister Liz Truss attends a Service of Prayer and Reflection for the Life of Queen Elizabeth at St Giles' Cathedral. PA -

Crowds gather near Mercat Cross ahead of the procession in Edinburgh. PA -

King Charles with Lord Provost of Edinburgh Robert Aldridge at the Ceremony of the Keys at the Palace of Holyroodhouse, Edinburgh. PA -

King Charles inspects the Guard of Honour as he arrives for the Ceremony of the Keys at the Palace of Holyroodhouse. Getty -

A young girl holds a Paddington bear and a Corgi dog stuffed toys while waiting to watch the procession. Getty -

The Keys of the City of Edinburgh, to be offered to King Charles, during the Ceremony of the Keys at the Palace of Holyroodhouse. AFP -

Crowds gather to watch the procession in Edinburgh. AP -

King Charles talks with Scotland's First Minister Nicola Sturgeon as he arrives at Edinburgh Airport. Reuters -

A convoy of cars with King Charles heads to Holyroodhouse. AP -

The honour guard outside the Palace of Holyroodhouse. AFP -

Police officers keep guard ahead of the arrival King Charles in Edinburgh. Reuters
The queen had a deep connection to Scotland, which she visited each summer, and she referred to the 30,000-hectare Balmoral estate as her “second home”.
She carried out her first royal duties in Scotland in Aberdeen in 1944 when she was only a teenager and yet to ascend to the throne.
She completed her final duties two days before her death, inviting new Prime Minister Liz Truss to form a government.
She died of old age, according to her death certificate.
What drives subscription retailing?
Once the domain of newspaper home deliveries, subscription model retailing has combined with e-commerce to permeate myriad products and services.
The concept has grown tremendously around the world and is forecast to thrive further, according to UnivDatos Market Insights’ report on recent and predicted trends in the sector.
The global subscription e-commerce market was valued at $13.2 billion (Dh48.5bn) in 2018. It is forecast to touch $478.2bn in 2025, and include the entertainment, fitness, food, cosmetics, baby care and fashion sectors.
The report says subscription-based services currently constitute “a small trend within e-commerce”. The US hosts almost 70 per cent of recurring plan firms, including leaders Dollar Shave Club, Hello Fresh and Netflix. Walmart and Sephora are among longer established retailers entering the space.
UnivDatos cites younger and affluent urbanites as prime subscription targets, with women currently the largest share of end-users.
That’s expected to remain unchanged until 2025, when women will represent a $246.6bn market share, owing to increasing numbers of start-ups targeting women.
Personal care and beauty occupy the largest chunk of the worldwide subscription e-commerce market, with changing lifestyles, work schedules, customisation and convenience among the chief future drivers.
Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.
Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.
“Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.
Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.
“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.
Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.
From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.
Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.
BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.
Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.
Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.
“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.
Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.
“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.
“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”
The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”
Killing of Qassem Suleimani
National Editorial: Suleimani has been killed, now we must de-escalate
Mina Al Oraibi: Air strike casts a long shadow over the decade ahead
Jack Moore: Why the assassination is such a monumental gamble
Matthew Levitt: Iran retains its ability to launch terror attacks
Damien McElroy: A CEO tasked with spreading Iran's influence
Hussein Ibish: Trump's order on solid constitutional ground
Rashmee Roshan Lall: Sound of silence in South Asia
Our legal columnist
Name: Yousef Al Bahar
Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers
The specs
Engine: 4.0-litre V8 twin-turbocharged and three electric motors
Power: Combined output 920hp
Torque: 730Nm at 4,000-7,000rpm
Transmission: 8-speed dual-clutch automatic
Fuel consumption: 11.2L/100km
On sale: Now, deliveries expected later in 2025
Price: expected to start at Dh1,432,000
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
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
UAE v Zimbabwe A, 50 over series
Fixtures
Thursday, Nov 9 - 9.30am, ICC Academy, Dubai
Saturday, Nov 11 – 9.30am, ICC Academy, Dubai
Monday, Nov 13 – 2pm, Dubai International Stadium
Thursday, Nov 16 – 2pm, ICC Academy, Dubai
Saturday, Nov 18 – 9.30am, ICC Academy, Dubai
Women’s World T20, Asia Qualifier
UAE results
Beat China by 16 runs
Lost to Thailand by 10 wickets
Beat Nepal by five runs
Beat Hong Kong by eight wickets
Beat Malaysia by 34 runs
Standings (P, W, l, NR, points)
1. Thailand 5 4 0 1 9
2. UAE 5 4 1 0 8
3. Nepal 5 2 1 2 6
4. Hong Kong 5 2 2 1 5
5. Malaysia 5 1 4 0 2
6. China 5 0 5 0 0
Final
Thailand v UAE, Monday, 7am
LOVE%20AGAIN
Babumoshai Bandookbaaz
Director: Kushan Nandy
Starring: Nawazuddin Siddiqui, Bidita Bag, Jatin Goswami
Three stars
Results
2-15pm: Commercial Bank Of Dubai – Conditions (TB) Dh100,000 (Dirt) 1,400m; Winner: Al Habash, Patrick Cosgrave (jockey), Bhupat Seemar (trainer)
2.45pm: Al Shafar Investment – Handicap (TB) Dh80,000 (D) 1,200m; Winner: Day Approach, Ray Dawson, Ahmad bin Harmash
3.15pm: Dubai Real estate Centre – Handicap (TB) Dh80,000 (D) 1,600m; Winner: Celtic Prince, Richard Mullen, Rashed Bouresly
3.45pm: Jebel Ali Sprint by ARM Holding – Listed (TB) Dh500,000 (D) 1,000m; Winner: Khuzaam, Pat Dobbs, Doug Watson
4.15pm: Shadwell – Conditions (TB) Dh100,000 (D) 1,600m; Winner: Tenbury Wells, Royston Ffrench, Salem bin Ghadayer
4.45pm: Jebel Ali Stakes by ARM Holding – Listed (TB) Dh500,000 (D) 1,950m; Winner: Lost Eden, Andrea Atzeni, Doug Watson
5.15pm: Jebel Ali Racecourse – Handicap (TB) Dh76,000 (D) 1,950m; Winner: Rougher, Pat Dobbs, Doug Watson
JOKE'S%20ON%20YOU
PROFILE OF INVYGO
Started: 2018
Founders: Eslam Hussein and Pulkit Ganjoo
Based: Dubai
Sector: Transport
Size: 9 employees
Investment: $1,275,000
Investors: Class 5 Global, Equitrust, Gulf Islamic Investments, Kairos K50 and William Zeqiri
Election pledges on migration
CDU: "Now is the time to control the German borders and enforce strict border rejections"
SPD: "Border closures and blanket rejections at internal borders contradict the spirit of a common area of freedom"
The%20specs%20
RIDE%20ON
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The Africa Institute 101
Housed on the same site as the original Africa Hall, which first hosted an Arab-African Symposium in 1976, the newly renovated building will be home to a think tank and postgraduate studies hub (it will offer master’s and PhD programmes). The centre will focus on both the historical and contemporary links between Africa and the Gulf, and will serve as a meeting place for conferences, symposia, lectures, film screenings, plays, musical performances and more. In fact, today it is hosting a symposium – 5-plus-1: Rethinking Abstraction that will look at the six decades of Frank Bowling’s career, as well as those of his contemporaries that invested social, cultural and personal meaning into abstraction.
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
UAE%20set%20for%20Scotland%20series
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory









