• Samantha Dixon of Labour celebrates after winning the Chester by-election following the count at Northgate Arena Leisure Centre. PA
    Samantha Dixon of Labour celebrates after winning the Chester by-election following the count at Northgate Arena Leisure Centre. PA
  • Labour deputy leader Angela Rayner meeting Ms Dixon in Chester after she won. PA
    Labour deputy leader Angela Rayner meeting Ms Dixon in Chester after she won. PA
  • A party activist takes a selfie with Angela Rayner and Samantha Dixon in Chester. PA
    A party activist takes a selfie with Angela Rayner and Samantha Dixon in Chester. PA
  • Ms Dixon, a former local council leader, held the seat for Labour with a 10,974-vote majority, representing a 13.8 per cent swing in the party's favour. PA
    Ms Dixon, a former local council leader, held the seat for Labour with a 10,974-vote majority, representing a 13.8 per cent swing in the party's favour. PA
  • A ballot box is emptied as counting of votes commences at the Northgate Arena. Getty Images
    A ballot box is emptied as counting of votes commences at the Northgate Arena. Getty Images
  • Political analysts say the result shows Labour is in the strongest position in a decade but suggest the Tories have clawed back some ground since the demise of Liz Truss's administration. Getty Images
    Political analysts say the result shows Labour is in the strongest position in a decade but suggest the Tories have clawed back some ground since the demise of Liz Truss's administration. Getty Images
  • Members of the Official Monster Raving Loony Party attend the count. Getty Images
    Members of the Official Monster Raving Loony Party attend the count. Getty Images
  • Victorious Labour MP Samantha Dixon talks to the media. Getty Images
    Victorious Labour MP Samantha Dixon talks to the media. Getty Images
  • A member of the public leaves the Two Mills Presbyterian Church polling station after voting in the Chester by-election. Getty Images
    A member of the public leaves the Two Mills Presbyterian Church polling station after voting in the Chester by-election. Getty Images

Labour win Chester in blow to Rishi Sunak after first electoral test


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Labour won the City of Chester by-election, retaining the seat and delivering a defeat to Rishi Sunak in his first electoral test as Prime Minister.

Pollsters said the result shows Labour is in the strongest position it has been in a decade but suggests the Tories have probably clawed back some ground since Liz Truss's administration.

Samantha Dixon, a former local council leader, held the seat for Labour with a 10,974-vote majority, representing a 13.8 per cent swing in the party's favour. She called for an election, claiming Mr Sunak’s government was on “borrowed time”.

Political scientist Prof Sir John Curtice said the result was the best performance by Labour and "the biggest swing from Conservative to Labour in any by-election since David Cameron first walked through the door of Downing Street".

The contest was triggered by the resignation of Labour MP Christian Matheson after complaints of “serious sexual misconduct” were upheld by a parliamentary watchdog.

Mr Matheson, who denied the allegations, was facing a four-week suspension and was asked to resign by Labour before he quit.

Ms Dixon defeated Conservative candidate and NHS nurse Liz Wardlaw, handing the Conservatives a defeat in the first Westminster by-election since Boris Johnson’s forced resignation and the market chaos that ended Liz Truss’s short stint in No 10.

In a victory speech after the result was announced, Ms Dixon said: "People in Chester and across our country are really worried.

"Worried about losing their homes because they can't afford the mortgage repayments or the rent, worried about whether they can put the heating on, worried about whether they can put food on the table for their families.

"This is the cost of 12 years of Conservative government. The government, which has wreaked havoc with our economy, destroyed our public services and betrayed the people who put their trust in them at the last general election."

"The claim of the opinion polls that Labour are well ahead, they are about 20 points ahead, is probably confirmed by the result of this by-election," Mr Curtis said on Friday.

"Albeit things are probably not as bad as the 30-point lead Labour was enjoying in the final days of the Liz Truss administration.

"I think if this by-election had taken place when Liz Truss was prime minister, in her dying days, the swing would almost undoubtedly have been bigger," he said.

"It doesn’t look like Labour are 30 points ahead any more. But they are still 20 points ahead. It is still very substantial."

Prof Curtice said the result shows Prime Minister Rishi Sunak is being reminded by the voters "he still has got a lot of work to do".

Conservative pollster and peer Lord Hayward said Labour "had to be pleased" with the result, but that the Conservatives will be relieved they got more than 20 per cent of the vote.

"It's not quite as bad as the opinion polls had been suggesting," he told Sky News on Friday.

He said there was even a glimmer of hope for Mr Sunak in polls, which shows he is doing better with voters than the Conservative Party he leads.

"He's taken over in incredibly difficult circumstances. He knows what he wants to do. The question is whether he can actually do it. He's got a very slight bounce. The opinion polls showed the Tories were at the bottom of a very deep barrel."

The polls show the Tories have lifted themselves "a bit" he said.

"Rishi comes across to the public at large as managerial. His ratings are way ahead of the Tory Party," Lord Hayward said.

"His ratings, which will worry the Labour Party, are on a par with Keir Starmer, depending on which poll you look at. So he is showing there is potential, but the cost of living and strikes are clearly big issues."

Election officials earlier confirmed that turnout was 41.2 per cent, with 28,541 votes cast.

Labour had been widely expected to hold the seat, having won it in 2019 for the third time in a row with a majority of 6,164.

Labour Party Conference - in pictures

  • Britain's Labour Party leader Keir Starmer makes his keynote address during the Labour Party Conference at the Arena Convention Centre in Liverpool. PA
    Britain's Labour Party leader Keir Starmer makes his keynote address during the Labour Party Conference at the Arena Convention Centre in Liverpool. PA
  • Mr Starmer gestures during his speech. Getty Images
    Mr Starmer gestures during his speech. Getty Images
  • Mr Starmer and his wife Victoria arrive on the third day of the annual Labour Party Conference in Liverpool. AFP
    Mr Starmer and his wife Victoria arrive on the third day of the annual Labour Party Conference in Liverpool. AFP
  • Delegates vote on day two of the Labour Party Conference. Getty Images
    Delegates vote on day two of the Labour Party Conference. Getty Images
  • Labour Party deputy leader Angela Rayner speaks during a television interview. AFP
    Labour Party deputy leader Angela Rayner speaks during a television interview. AFP
  • Delegates attend the third day of the annual conference in Liverpool. AFP
    Delegates attend the third day of the annual conference in Liverpool. AFP
  • Anti-Brexit protester Steve Bray holds a placard outside the entrance. Reuters
    Anti-Brexit protester Steve Bray holds a placard outside the entrance. Reuters
  • Mr Starmer speaks at the Faith In Labour reception during the Labour Party Conference. Getty Images
    Mr Starmer speaks at the Faith In Labour reception during the Labour Party Conference. Getty Images
  • Labour's shadow home secretary Yvette Cooper delivers a speech. Getty Images
    Labour's shadow home secretary Yvette Cooper delivers a speech. Getty Images
  • Mr Starmer poses for a photograph with his wife Victoria over breakfast in a hotel before his address. AFP
    Mr Starmer poses for a photograph with his wife Victoria over breakfast in a hotel before his address. AFP
  • Wes Streeting, the shadow secretary of state for health and social care, is interviewed on morning television. EPA
    Wes Streeting, the shadow secretary of state for health and social care, is interviewed on morning television. EPA
  • Mr Starmer prepares for his speech. Reuters
    Mr Starmer prepares for his speech. Reuters
  • Delegates arrive at the Arena Convention Centre in Liverpool. EPA
    Delegates arrive at the Arena Convention Centre in Liverpool. EPA
  • Mr Starmer, left, and former England football player Gary Neville speak on the main stage on the second day of the annual Labour Party Conference. AFP
    Mr Starmer, left, and former England football player Gary Neville speak on the main stage on the second day of the annual Labour Party Conference. AFP
  • Shadow chief secretary to the treasury Pat McFadden, shadow exchequer secretary to the treasury Abena Oppong-Asare, shadow chancellor of the exchequer Rachel Reeves, shadow economic secretary Tulip Siddiq and shadow financial secretary to the treasury James Murray on day two of the Labour Party Conference. Getty Images
    Shadow chief secretary to the treasury Pat McFadden, shadow exchequer secretary to the treasury Abena Oppong-Asare, shadow chancellor of the exchequer Rachel Reeves, shadow economic secretary Tulip Siddiq and shadow financial secretary to the treasury James Murray on day two of the Labour Party Conference. Getty Images
  • Shadow foreign secretary Lisa Nandy speaks. Reuters
    Shadow foreign secretary Lisa Nandy speaks. Reuters

The result is a third recent by-election defeat for the Conservatives.

The previous by-elections, which took place on the same day in June, were a disaster for the Tories, with Labour snatching Wakefield and the Liberal Democrats securing a historic victory in Tiverton and Honiton.

Results

5pm: UAE Martyrs Cup (TB) Conditions Dh90,000 2,200m

Winner: Mudaarab, Jim Crowley (jockey), Erwan Charpy (trainer).

5.30pm: Wathba Stallions Cup (PA) Handicap Dh70,000 1,400m

Winner: Jawal Al Reef, Richard Mullen, Hassan Al Hammadi.

6pm: UAE Matyrs Trophy (PA) Maiden Dh80,000 1,600m

Winner: Salima Al Reef, Jesus Rosales, Abdallah Al Hammadi.

6.30pm: Sheikha Fatima bint Mubarak (IFAHR) Apprentice Championship (PA) Prestige Dh100,000 1,600m

Winner: Bainoona, Ricardo Iacopini, Eric Lemartinel.

7pm: Sheikha Fatima bint Mubarak (IFAHR) Ladies World Championship (PA) Prestige Dh125,000 1,600m

Winner: Assyad, Victoria Larsen, Eric Lemartinel.

8pm: Sheikh Zayed bin Sultan Al Nahyan Jewel Crown (PA) Group 1 Dh5,000,000 1,600m

Winner: Mashhur Al Khalediah, Jean-Bernard Eyquem, Phillip Collington.

THE LOWDOWN

Photograph

Rating: 4/5

Produced by: Poetic License Motion Pictures; RSVP Movies

Director: Ritesh Batra

Cast: Nawazuddin Siddiqui, Sanya Malhotra, Farrukh Jaffar, Deepak Chauhan, Vijay Raaz

F1 The Movie

Starring: Brad Pitt, Damson Idris, Kerry Condon, Javier Bardem

Director: Joseph Kosinski

Rating: 4/5

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Start-up hopes to end Japan's love affair with cash

Across most of Asia, people pay for taxi rides, restaurant meals and merchandise with smartphone-readable barcodes — except in Japan, where cash still rules. Now, as the country’s biggest web companies race to dominate the payments market, one Tokyo-based startup says it has a fighting chance to win with its QR app.

Origami had a head start when it introduced a QR-code payment service in late 2015 and has since signed up fast-food chain KFC, Tokyo’s largest cab company Nihon Kotsu and convenience store operator Lawson. The company raised $66 million in September to expand nationwide and plans to more than double its staff of about 100 employees, says founder Yoshiki Yasui.

Origami is betting that stores, which until now relied on direct mail and email newsletters, will pay for the ability to reach customers on their smartphones. For example, a hair salon using Origami’s payment app would be able to send a message to past customers with a coupon for their next haircut.

Quick Response codes, the dotted squares that can be read by smartphone cameras, were invented in the 1990s by a unit of Toyota Motor to track automotive parts. But when the Japanese pioneered digital payments almost two decades ago with contactless cards for train fares, they chose the so-called near-field communications technology. The high cost of rolling out NFC payments, convenient ATMs and a culture where lost wallets are often returned have all been cited as reasons why cash remains king in the archipelago. In China, however, QR codes dominate.

Cashless payments, which includes credit cards, accounted for just 20 per cent of total consumer spending in Japan during 2016, compared with 60 per cent in China and 89 per cent in South Korea, according to a report by the Bank of Japan.

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

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
RESULTS

5pm: Maiden (PA) Dh 80,000 (Turf) 1,200m
Winner: AF Majalis, Tadhg O’Shea (jockey), Ernst Oertel (trainer).

5.30pm: Maiden (PA) Dh 80,000 (T) 1,400m
Winner: Sawt Assalam, Szczepan Mazur, Ibrahim Al Hadhrami.

6pm: Maiden (PA) Dh 80,000 (T) 1,400m
Winner: Foah, Fabrice Veron, Eric Lemartinel.

6.30pm: Wathba Stallions Cup Handicap (PA) Dh 70,000 (T) 1,400m
Winner: Faiza, Sandro Paiva, Ali Rashid Al Raihe.

7pm: Handicap (PA) Dh 80,000 (T) 1,600m
Winner: RB Dixie Honor, Antonio Fresu, Helal Al Alawi.

7.30pm: Rated Conditions (TB) Dh 100,000 (T) 1,600m
Winner: Boerhan, Ryan Curatolo, Nicholas Bachalard.

How much do leading UAE’s UK curriculum schools charge for Year 6?
  1. Nord Anglia International School (Dubai) – Dh85,032
  2. Kings School Al Barsha (Dubai) – Dh71,905
  3. Brighton College Abu Dhabi - Dh68,560
  4. Jumeirah English Speaking School (Dubai) – Dh59,728
  5. Gems Wellington International School – Dubai Branch – Dh58,488
  6. The British School Al Khubairat (Abu Dhabi) - Dh54,170
  7. Dubai English Speaking School – Dh51,269

*Annual tuition fees covering the 2024/2025 academic year

AUSTRALIA SQUAD

Aaron Finch, Matt Renshaw, Brendan Doggett, Michael Neser, Usman Khawaja, Shaun Marsh, Mitchell Marsh, Tim Paine (captain), Travis Head, Marnus Labuschagne, Nathan Lyon, Jon Holland, Ashton Agar, Mitchell Starc, Peter Siddle

While you're here
The specs

Engine: 2.0-litre 4-cyl turbo

Power: 247hp at 6,500rpm

Torque: 370Nm from 1,500-3,500rpm

Transmission: 10-speed auto

Fuel consumption: 7.8L/100km

Price: from Dh94,900

On sale: now

EA Sports FC 26

Publisher: EA Sports

Consoles: PC, PlayStation 4/5, Xbox Series X/S

Rating: 3/5

Prop idols

Girls full-contact rugby may be in its infancy in the Middle East, but there are already a number of role models for players to look up to.

Sophie Shams (Dubai Exiles mini, England sevens international)

An Emirati student who is blazing a trail in rugby. She first learnt the game at Dubai Exiles and captained her JESS Primary school team. After going to study geophysics at university in the UK, she scored a sensational try in a cup final at Twickenham. She has played for England sevens, and is now contracted to top Premiership club Saracens.

----

Seren Gough-Walters (Sharjah Wanderers mini, Wales rugby league international)

Few players anywhere will have taken a more circuitous route to playing rugby on Sky Sports. Gough-Walters was born in Al Wasl Hospital in Dubai, raised in Sharjah, did not take up rugby seriously till she was 15, has a master’s in global governance and ethics, and once worked as an immigration officer at the British Embassy in Abu Dhabi. In the summer of 2021 she played for Wales against England in rugby league, in a match that was broadcast live on TV.

----

Erin King (Dubai Hurricanes mini, Ireland sevens international)

Aged five, Australia-born King went to Dubai Hurricanes training at The Sevens with her brothers. She immediately struck up a deep affection for rugby. She returned to the city at the end of last year to play at the Dubai Rugby Sevens in the colours of Ireland in the Women’s World Series tournament on Pitch 1.

Who has lived at The Bishops Avenue?
  • George Sainsbury of the supermarket dynasty, sugar magnate William Park Lyle and actress Dame Gracie Fields were residents in the 1930s when the street was only known as ‘Millionaires’ Row’.
  • Then came the international super rich, including the last king of Greece, Constantine II, the Sultan of Brunei and Indian steel magnate Lakshmi Mittal who was at one point ranked the third richest person in the world.
  • Turkish tycoon Halis Torprak sold his mansion for £50m in 2008 after spending just two days there. The House of Saud sold 10 properties on the road in 2013 for almost £80m.
  • Other residents have included Iraqi businessman Nemir Kirdar, singer Ariana Grande, holiday camp impresario Sir Billy Butlin, businessman Asil Nadir, Paul McCartney’s former wife Heather Mills. 
Hunting park to luxury living
  • Land was originally the Bishop of London's hunting park, hence the name
  • The road was laid out in the mid 19th Century, meandering through woodland and farmland
  • Its earliest houses at the turn of the 20th Century were substantial detached properties with extensive grounds

 

Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 
LIGUE 1 FIXTURES

All times UAE ( 4 GMT)

Friday
Nice v Angers (9pm)
Lille v Monaco (10.45pm)

Saturday
Montpellier v Paris Saint-Germain (7pm)
Bordeaux v Guingamp (10pm)
Caen v Amiens (10pm)
Lyon v Dijon (10pm)
Metz v Troyes (10pm)

Sunday
Saint-Etienne v Rennes (5pm)
Strasbourg v Nantes (7pm)
Marseille v Toulouse (11pm)

UAE currency: the story behind the money in your pockets
Why are asylum seekers being housed in hotels?

The number of asylum applications in the UK has reached a new record high, driven by those illegally entering the country in small boats crossing the English Channel.

A total of 111,084 people applied for asylum in the UK in the year to June 2025, the highest number for any 12-month period since current records began in 2001.

Asylum seekers and their families can be housed in temporary accommodation while their claim is assessed.

The Home Office provides the accommodation, meaning asylum seekers cannot choose where they live.

When there is not enough housing, the Home Office can move people to hotels or large sites like former military bases.

Countries offering golden visas

UK
Innovator Founder Visa is aimed at those who can demonstrate relevant experience in business and sufficient investment funds to set up and scale up a new business in the UK. It offers permanent residence after three years.

Germany
Investing or establishing a business in Germany offers you a residence permit, which eventually leads to citizenship. The investment must meet an economic need and you have to have lived in Germany for five years to become a citizen.

Italy
The scheme is designed for foreign investors committed to making a significant contribution to the economy. Requires a minimum investment of €250,000 which can rise to €2 million.

Switzerland
Residence Programme offers residence to applicants and their families through economic contributions. The applicant must agree to pay an annual lump sum in tax.

Canada
Start-Up Visa Programme allows foreign entrepreneurs the opportunity to create a business in Canada and apply for permanent residence. 

Updated: December 02, 2022, 10:05 AM