• Members of the National Education Union gathered in London to protest against controversial plans for a new law on minimum service levels during strikes. PA
    Members of the National Education Union gathered in London to protest against controversial plans for a new law on minimum service levels during strikes. PA
  • Paul Nowak of the Trades Union Congress and representatives of the Fire Brigades Union and the NHS Ambulance Service hand in a petition to 10 Downing Street. PA
    Paul Nowak of the Trades Union Congress and representatives of the Fire Brigades Union and the NHS Ambulance Service hand in a petition to 10 Downing Street. PA
  • Protesters gather in Glasgow, Scotland. PA
    Protesters gather in Glasgow, Scotland. PA
  • Protesters during the 'Protect The Right To Strike' march in Leeds. PA
    Protesters during the 'Protect The Right To Strike' march in Leeds. PA
  • South-Eastern trains sit idle in sidings at Ramsgate station in Kent. PA
    South-Eastern trains sit idle in sidings at Ramsgate station in Kent. PA
  • Striking teachers on board a bus travelling to central London. PA
    Striking teachers on board a bus travelling to central London. PA
  • Striking teachers in Westminster, London. PA
    Striking teachers in Westminster, London. PA
  • A pupil studies at home in Kent. PA
    A pupil studies at home in Kent. PA
  • Mick Whelan, Aslef general secretary, joins striking rail workers outside London Euston rail station. PA
    Mick Whelan, Aslef general secretary, joins striking rail workers outside London Euston rail station. PA
  • Teachers strike outside Bishop Thomas Grant school in London. PA
    Teachers strike outside Bishop Thomas Grant school in London. PA
  • A near-empty concourse at London Euston railway station. Bloomberg
    A near-empty concourse at London Euston railway station. Bloomberg
  • Teachers strike outside a Harris Academy school in London. Reuters
    Teachers strike outside a Harris Academy school in London. Reuters
  • A commuter passes a closed entrance to London Victoria railway station. Bloomberg
    A commuter passes a closed entrance to London Victoria railway station. Bloomberg
  • Members of the Public and Commercial Services union on the picket line outside the UK Treasury in Westminster. PA
    Members of the Public and Commercial Services union on the picket line outside the UK Treasury in Westminster. PA
  • Near-empty platforms at Leeds railway station. Bloomberg
    Near-empty platforms at Leeds railway station. Bloomberg
  • Workers work along the deserted concourse of London's Victoria railway station. Bloomberg
    Workers work along the deserted concourse of London's Victoria railway station. Bloomberg
  • Empty platforms at Paddington Station in West London. PA
    Empty platforms at Paddington Station in West London. PA
  • Members of the Public and Commercial Services Union outside the Department for Education in London. Reuters
    Members of the Public and Commercial Services Union outside the Department for Education in London. Reuters
  • Striking train drivers on a picket line outside Leeds railway station. Bloomberg
    Striking train drivers on a picket line outside Leeds railway station. Bloomberg

UK strike dates: When are nurses, ambulance crews and teachers walking out?


Neil Murphy
  • English
  • Arabic

Hospitals in the UK are bracing for strikes by nurses and ambulance workers in the coming weeks as Britain's “winter of discontent” drags into the new year.

Teachers have also decided to undertake a protest action over pay and working conditions, and union bosses representing junior doctor could be next.

Britain has been hit by a series of strikes, including by rail workers who have demanded significant pay increases during a cost-of-living crisis and a tax-raising budget.

With inflation above 10 per cent, managers are seldom offering increases to match that and workers say they have not had a real-terms pay increase for years.

So far, government talk about compromise has not found an answer.

Here is a look at who is striking and when.

Nurses

Nurses in England held four strike days in December and January and have two more planned after deciding the UK government has not begun “detailed negotiations”.

Nurses will still provide emergency care but routine services will be, at least, reduced.

The Royal College of Nursing wants a pay offer of 5 per cent above inflation. It points to London School of Economics research that found the salaries of experienced nurses have declined by 20 per cent in real terms over 10 years.

Strikes are planned for:

  • February 6
  • February 7

In Scotland, an RCN strike is back on the cards after nurses overwhelmingly rejected a pay offer from the Scottish government.

The RCN paused its planned protest action when the Scottish government reopened pay negotiations, but the most recent offer was rejected.

The Royal College of Midwives also rejected the Scottish government proposals. Strike dates have yet to be scheduled.

  • Members of the Royal College of Nursing on the picket line outside Queen Elizabeth Hospital in Birmingham, as nurses in England, Wales and Northern Ireland strike over pay. PA
    Members of the Royal College of Nursing on the picket line outside Queen Elizabeth Hospital in Birmingham, as nurses in England, Wales and Northern Ireland strike over pay. PA
  • Royal College of Nursing (RCN) General Secretary Pat Cullen joins members on the picket line outside the Royal Victoria Infirmary in Newcastle. PA
    Royal College of Nursing (RCN) General Secretary Pat Cullen joins members on the picket line outside the Royal Victoria Infirmary in Newcastle. PA
  • NHS nursing staff outside Guy's Hospital in London. Bloomberg
    NHS nursing staff outside Guy's Hospital in London. Bloomberg
  • Demonstrators outside St Thomas' Hospital in London. Bloomberg
    Demonstrators outside St Thomas' Hospital in London. Bloomberg
  • The picket line outside St Thomas' Hospital. PA
    The picket line outside St Thomas' Hospital. PA
  • About a quarter of hospitals and community teams in England are striking, alongside all trusts in Northern Ireland and all but one health board in Wales. Bloomberg
    About a quarter of hospitals and community teams in England are striking, alongside all trusts in Northern Ireland and all but one health board in Wales. Bloomberg
  • RCN members outside St Thomas' Hospital. Reuters
    RCN members outside St Thomas' Hospital. Reuters
  • Nurses on strike outside Royal Victoria Infirmary in Newcastle. PA
    Nurses on strike outside Royal Victoria Infirmary in Newcastle. PA
  • A message to the government outside St Thomas' Hospital. Reuters
    A message to the government outside St Thomas' Hospital. Reuters
  • Nurses on the picket line outside Aintree University Hospital in Liverpool. PA
    Nurses on the picket line outside Aintree University Hospital in Liverpool. PA
  • Nurses brave the cold for the strike in London. Reuters
    Nurses brave the cold for the strike in London. Reuters
  • Ms Cullen, head of the RCN union, speaks to the media outside St Thomas' Hospital. Reuters
    Ms Cullen, head of the RCN union, speaks to the media outside St Thomas' Hospital. Reuters
  • A sign, right, referring to the Clap for our Carers campaign during the Covid-19 pandemic. Many nurses say they would rather be rewarded with a pay rise. Reuters
    A sign, right, referring to the Clap for our Carers campaign during the Covid-19 pandemic. Many nurses say they would rather be rewarded with a pay rise. Reuters

Ambulance

Three unions — GMB, Unison and Unite — representing tens of thousands of ambulance workers are in pay disputes across the country.

Not all unions have been on strike on the same days. The GMB called off a December 28 strike and Unison has already had one strike day in January.

Strike dates

  • February 6: GMB
  • February 10: Unsion
  • February 20: GMB
  • March 6: GMB
  • March 20: GMB

Action by GMB ambulance staff affects nine trusts in England and Wales.

  • South Western Ambulance Service
  • South East Coast Ambulance Service
  • North West Ambulance Service
  • South Central Ambulance Service
  • North East Ambulance Service
  • East Midlands Ambulance Service
  • West Midlands Ambulance Service
  • Welsh Ambulance Service
  • Yorkshire Ambulance Service

Unison ambulance crews for five trusts are striking.

  • London Ambulance Service
  • Yorkshire Ambulance Service
  • North West Ambulance Service
  • North East Ambulance Service
  • South West Ambulance Service

The Unison strike involves paramedics and emergency care assistants.

Meanwhile, Unite represents workers at three services.

  • North West Ambulance Service
  • West Midlands Ambulance Service
  • North East Ambulance Service

Junior doctors

More than 45,000 members of the British Medical Association are being consulted on whether to strike over pay. The result of the ballot is due in February.

A full 72-hour walkout could take place in March if more than half of the junior doctors vote for a protest action. Junior doctors working for the NHS last walked out in 2016.

Other health jobs

Hundreds of staff working for the National Institute for Health and Care Excellence are taking strike action on January 17 over pay and staffing.

The walkout by members of Unison will be followed by four days of working to rule.

Physiotherapists will strike in a dispute over pay and staffing on January 26 and February 9.

Teachers

The National Education Union, Britain's biggest teachers' union, held the first of its planned seven strike dates in February.

Thousands of schools closed for the day because of action by the NEU, although many parents only found out on Wednesday morning if their children would have to stay at home.

Education Secretary Gillian Keegan said she was disappointed that teachers had voted to go on strike. Nine in 10 teachers are members of the NEU. Not all areas will be affected by the strikes on every date.

School managers say schools have been hit by a major shortfall of teachers, with many opting to leave the profession in recent years.

Strike dates:

  • February 1
  • February 14
  • February 28
  • March 1
  • March 2
  • March 15
  • March 16

Universities

More than 70,000 staff at 150 universities across the UK will strike for 18 days between February and March in disputes over pay, conditions and pensions. Only one date has so far been announced.

Strike date:

  • February 1

Rail

There are two disputes taking place — one involving train drivers in the Aslef union and the other involving rail staff members of the Rail, Maritime and Transport union

The RMT has staged a series of strikes already in January as part of a long-running dispute over jobs, pay and conditions. Both unions have now scheduled strikes for February.

Strike dates:

  • February 1
  • February 3

Companies involved in the protest action include:

  • Avanti West Coast
  • Chiltern Railways
  • CrossCountry
  • East Midlands Railway
  • Great Western Railway
  • Greater Anglia
  • GTR Great Northern Thameslink
  • London North Eastern Railway
  • Northern Trains
  • Southeastern
  • Southern/Gatwick Express
  • South Western Railway (depot drivers only)
  • SWR Island Line
  • TransPennine Express
  • West Midlands Trains

London Underground

There are no further strike dates but there will be some fallout from rail strikes where the track is owned by Network Rail.

As such, disruption will affect parts of the District and Bakerloo lines, the London Overground and the Elizabeth Line.

Elizabeth Line

Maintenance workers on London's Elizabeth Line will stage a 24-hour strike from Friday night in a dispute over pay.

  • February 3-4

London bus drivers

Dozens of bus services in the capital were severely curtailed because of a strike by drivers working for Abellio. There have been three strike days already and more are planned.

Civil servants

More than 100,000 members of the Public and Commercial Services (PCS) union are on strike, including Border Agency staff at ports and airports.

Staff at government departments going on strike include the Department for Work and Pensions, Department of Health and the Social Care, Driver and Vehicle Licensing Agency, the Home Office, Ofsted and the Maritime and Coastguard Agency.

The union announced on Tuesday night that its Border Force members in France would strike during the February half-term. The government has offered civil servants a pay rise of 2 per cent to 3 per cent.

Strike date:

  • February 1

Legal advisers

In a separate dispute, PCS members working as legal advisers and court associates in more than 82 courts across England and Wales will next strike on January 28.

Other acts on the Jazz Garden bill

Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.

Uefa Nations League: How it works

The Uefa Nations League, introduced last year, has reached its final stage, to be played over five days in northern Portugal. The format of its closing tournament is compact, spread over two semi-finals, with the first, Portugal versus Switzerland in Porto on Wednesday evening, and the second, England against the Netherlands, in Guimaraes, on Thursday.

The winners of each semi will then meet at Porto’s Dragao stadium on Sunday, with the losing semi-finalists contesting a third-place play-off in Guimaraes earlier that day.

Qualifying for the final stage was via League A of the inaugural Nations League, in which the top 12 European countries according to Uefa's co-efficient seeding system were divided into four groups, the teams playing each other twice between September and November. Portugal, who finished above Italy and Poland, successfully bid to host the finals.

Dubai World Cup nominations

UAE: Thunder Snow/Saeed bin Suroor (trainer), North America/Satish Seemar, Drafted/Doug Watson, New Trails/Ahmad bin Harmash, Capezzano, Gronkowski, Axelrod, all trained by Salem bin Ghadayer

USA: Seeking The Soul/Dallas Stewart, Imperial Hunt/Luis Carvajal Jr, Audible/Todd Pletcher, Roy H/Peter Miller, Yoshida/William Mott, Promises Fulfilled/Dale Romans, Gunnevera/Antonio Sano, XY Jet/Jorge Navarro, Pavel/Doug O’Neill, Switzerland/Steve Asmussen.

Japan: Matera Sky/Hideyuki Mori, KT Brace/Haruki Sugiyama. Bahrain: Nine Below Zero/Fawzi Nass. Ireland: Tato Key/David Marnane. Hong Kong: Fight Hero/Me Tsui. South Korea: Dolkong/Simon Foster.

CREW
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Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation. 

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000. 

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

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Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

Results

5pm: Wadi Nagab – Maiden (PA) Dh80,000 (Turf) 1,200m; Winner: Al Falaq, Antonio Fresu (jockey), Ahmed Al Shemaili (trainer)

5.30pm: Wadi Sidr – Handicap (PA) Dh80,000 (T) 1,200m; Winner: AF Majalis, Tadhg O’Shea, Ernst Oertel

6pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 2,200m; Winner: AF Fakhama, Fernando Jara, Mohamed Daggash

6.30pm: Wadi Shees – Handicap (PA) Dh80,000 (T) 2,200m; Winner: Mutaqadim, Antonio Fresu, Ibrahim Al Hadhrami

7pm: Arabian Triple Crown Round-1 – Listed (PA) Dh230,000 (T) 1,600m; Winner: Bahar Muscat, Antonio Fresu, Ibrahim Al Hadhrami

7.30pm: Wadi Tayyibah – Maiden (TB) Dh80,000 (T) 1,600m; Winner: Poster Paint, Patrick Cosgrave, Bhupat Seemar

Updated: March 14, 2023, 7:55 AM