• A search begins at Barragem do Arade reservoir, in the Algave, Portugal, as part of the investigation into the disappearance of British child Madeleine McCann. PA
    A search begins at Barragem do Arade reservoir, in the Algave, Portugal, as part of the investigation into the disappearance of British child Madeleine McCann. PA
  • On Tuesday, between 20 and 30 police officers could be seen by the Arade dam, 50km from Praia da Luz resort village, where Madeleine was last seen alive in May 2007. PA
    On Tuesday, between 20 and 30 police officers could be seen by the Arade dam, 50km from Praia da Luz resort village, where Madeleine was last seen alive in May 2007. PA
  • Police officers talk by an operation tent near Barragem do Arade, Portugal, Tuesday May 23, 2023. Portuguese police said they will resume searching for Madeleine McCann, the British toddler who disappeared in the country's Algarve region in 2007, in the next few days. Portugal's Judicial Police released a statement confirming local media reports that they would conduct the search at the request of the German authorities and in the presence of British officials. (AP Photo / Joao Matos)
    Police officers talk by an operation tent near Barragem do Arade, Portugal, Tuesday May 23, 2023. Portuguese police said they will resume searching for Madeleine McCann, the British toddler who disappeared in the country's Algarve region in 2007, in the next few days. Portugal's Judicial Police released a statement confirming local media reports that they would conduct the search at the request of the German authorities and in the presence of British officials. (AP Photo / Joao Matos)
  • Media at Barragem do Arade reservoir The child's disappearance led to worldwide interest, but has never been solved. PA
    Media at Barragem do Arade reservoir The child's disappearance led to worldwide interest, but has never been solved. PA
  • The search was requested by German police and is being carried out with the help of British officials in connection with a formal suspect in the case. PA
    The search was requested by German police and is being carried out with the help of British officials in connection with a formal suspect in the case. PA
  • A boat heads out on to Barragem do Arade reservoir. AFP
    A boat heads out on to Barragem do Arade reservoir. AFP
  • The Barragem do Arade reservoir where Portuguese police are conducting a search in connection with missing child Madeleine McCann. PA
    The Barragem do Arade reservoir where Portuguese police are conducting a search in connection with missing child Madeleine McCann. PA

Madeleine McCann: Police searching reservoir in Portugal


Gillian Duncan
  • English
  • Arabic

Police investigating the 2007 disappearance of Madeleine McCann have started searching a reservoir in Portugal.

Up to 30 officers could be seen on Tuesday at the Arade dam, about 50km from Praia da Luz, where Madeleine, who was three at the time, was last seen alive.

Police were seen searching the bank beside the dam with the help of a sniffer dog, while officers searched the water on board a fire department boat.

German prosecutors confirmed the search was taking place but said they could not give further details "for tactical, investigative reasons".

A blue tent was cordoned off to the press and the public.

The search was requested by German police and was being carried out with the help of British officials in connection with a formal suspect in the case.

German police are assisting the Portuguese authorities, the German prosecutors said, while London's Metropolitan Police said it also had officers on the ground.

German citizen and convicted sex offender Christian Brueckner, 45, was in the Algarve in 2007. He has denied any involvement.

German prosecutors in Braunschweig on Tuesday said “criminal procedural measures are currently taking place in Portugal as part of the investigation into the Madeleine McCann case”.

They added “the measures are being implemented by way of mutual legal assistance by the Portuguese prosecution authorities with the support of officers from the Federal Criminal Police Office”.

“More detailed information on the background is not being released at this time for investigative tactical reasons,” a statement said.

Portuguese police conduct a search at the reservoir. AFP
Portuguese police conduct a search at the reservoir. AFP

Brueckner is serving a seven-year prison sentence in Germany for a rape he committed in Portugal in 2005.

He is under investigation on suspicion of murder in the McCann case but has not been charged. He spent many years in Portugal, including in Praia da Luz, around the time of Madeleine’s disappearance. His yellow-and-white camper van was reportedly spotted near the area where she went missing and he is said to have called the reservoir “his little paradise”.

The Madeleine McCann case – in pictures

  • Kate and Gerry McCann display a poster of their missing daughter Madeleine at a press conference in June 2007, a month after she disappeared in Praia da Luz, Portugal. All photos: Getty Images
    Kate and Gerry McCann display a poster of their missing daughter Madeleine at a press conference in June 2007, a month after she disappeared in Praia da Luz, Portugal. All photos: Getty Images
  • An aerial view of the resort and surrounding area where Madeleine McCann went missing in Praia da Luz.
    An aerial view of the resort and surrounding area where Madeleine McCann went missing in Praia da Luz.
  • British tourists look down a well while searching for Madeleine McCann in wasteland in May 2007.
    British tourists look down a well while searching for Madeleine McCann in wasteland in May 2007.
  • Everton fans hold a banner appealing for the safe return of Madeleine McCann before a Premier League match in May 2007. She was a supporter of the club.
    Everton fans hold a banner appealing for the safe return of Madeleine McCann before a Premier League match in May 2007. She was a supporter of the club.
  • Kate McCann sits on board a private jet owned by Sir Philip Green bound for Rome and an audience with Pope Benedict XVI, at Faro Airport, Portugal in May 2007.
    Kate McCann sits on board a private jet owned by Sir Philip Green bound for Rome and an audience with Pope Benedict XVI, at Faro Airport, Portugal in May 2007.
  • A mother and her children show their support for the missing girl in Rothley, the McCanns' town, in May 2007.
    A mother and her children show their support for the missing girl in Rothley, the McCanns' town, in May 2007.
  • An appeal is displayed on the scoreboard at the FA Cup Final at Wembley Stadium in May 2007.
    An appeal is displayed on the scoreboard at the FA Cup Final at Wembley Stadium in May 2007.
  • Kate and Gerry McCann hold an outfit, similar to the one Madeleine was wearing on the day she went missing, at a press conference in June 2007 in Berlin.
    Kate and Gerry McCann hold an outfit, similar to the one Madeleine was wearing on the day she went missing, at a press conference in June 2007 in Berlin.
  • Pupils at Bankhead Primary School release yellow balloons for Madeleine McCann in June 2007 in Glasgow, Scotland. About 400 were released, each with a tag attached containing appeal information.
    Pupils at Bankhead Primary School release yellow balloons for Madeleine McCann in June 2007 in Glasgow, Scotland. About 400 were released, each with a tag attached containing appeal information.
  • Kate McCann listens to her husband Gerry speak during a press conference in June 2007 in Madrid, Spain.
    Kate McCann listens to her husband Gerry speak during a press conference in June 2007 in Madrid, Spain.
  • Gerry and Kate McCann leave a hotel on route to an interview with television crews in August 2007 in Praia da Luz.
    Gerry and Kate McCann leave a hotel on route to an interview with television crews in August 2007 in Praia da Luz.
  • Kate and Gerry McCann arrive back in the UK from Faro in September 2007. The McCanns had been made formal suspects in the disappearance of their daughter Madeleine.
    Kate and Gerry McCann arrive back in the UK from Faro in September 2007. The McCanns had been made formal suspects in the disappearance of their daughter Madeleine.
  • Kate and Gerry McCann speak in front of an age-progressed police image of their daughter during a news conference to mark the fifth anniversary of her disappearance, in May 2012 in London.
    Kate and Gerry McCann speak in front of an age-progressed police image of their daughter during a news conference to mark the fifth anniversary of her disappearance, in May 2012 in London.
  • Luis Mota Carmo (L), head of the Policia Judiciaria in the Algarve, speaks to British Det Chief Insp Andy Redwood as scrubland in in Praia da Luz is searched, in June 2014.
    Luis Mota Carmo (L), head of the Policia Judiciaria in the Algarve, speaks to British Det Chief Insp Andy Redwood as scrubland in in Praia da Luz is searched, in June 2014.
  • Police search scrubland in June 2014 in Praia da Luz.
    Police search scrubland in June 2014 in Praia da Luz.
  • British detectives arrive at Faro Police Station in December 2014 in Portugal, to observe questionings by Portuguese police of 11 people as part of the investigation into the disappearance.
    British detectives arrive at Faro Police Station in December 2014 in Portugal, to observe questionings by Portuguese police of 11 people as part of the investigation into the disappearance.
  • Robert Murat and his wife Michaela Walczuch leave Faro's Police Station after being interviewed as witnesses in December 2014 in Faro.
    Robert Murat and his wife Michaela Walczuch leave Faro's Police Station after being interviewed as witnesses in December 2014 in Faro.
  • Kate and Gerry McCann are interviewed by the BBC in April 2017.
    Kate and Gerry McCann are interviewed by the BBC in April 2017.
  • A police officer erects fencing around an allotment that belonged to Christian Brueckner, who was named as the prime suspect in the disappearance of Madeleine McCann, in July 2020 in Hannover, Germany.
    A police officer erects fencing around an allotment that belonged to Christian Brueckner, who was named as the prime suspect in the disappearance of Madeleine McCann, in July 2020 in Hannover, Germany.
  • Police dig at the allotment in Hannover in July 2020.
    Police dig at the allotment in Hannover in July 2020.

Her disappearance stirred worldwide interest for several years, with reports of sightings of the missing girl as far away as Australia, along with a number of books and TV documentaries about the case.

Rewards for finding Madeleine, who would now be 20, reached several million dollars.

British, Portuguese and German police are still piecing together what happened on the night she disappeared from her bed in the southern Portuguese resort on May 3, 2007.

She was in the same room as brother and sister, twins who were two at the time, while her parents had dinner with friends at a nearby restaurant.

Company%20profile
%3Cp%3EName%3A%20Tabby%3Cbr%3EFounded%3A%20August%202019%3B%20platform%20went%20live%20in%20February%202020%3Cbr%3EFounder%2FCEO%3A%20Hosam%20Arab%2C%20co-founder%3A%20Daniil%20Barkalov%3Cbr%3EBased%3A%20Dubai%2C%20UAE%3Cbr%3ESector%3A%20Payments%3Cbr%3ESize%3A%2040-50%20employees%3Cbr%3EStage%3A%20Series%20A%3Cbr%3EInvestors%3A%20Arbor%20Ventures%2C%20Mubadala%20Capital%2C%20Wamda%20Capital%2C%20STV%2C%20Raed%20Ventures%2C%20Global%20Founders%20Capital%2C%20JIMCO%2C%20Global%20Ventures%2C%20Venture%20Souq%2C%20Outliers%20VC%2C%20MSA%20Capital%2C%20HOF%20and%20AB%20Accelerator.%3Cbr%3E%3C%2Fp%3E%0A
Reading List

Practitioners of mindful eating recommend the following books to get you started:

Savor: Mindful Eating, Mindful Life by Thich Nhat Hanh and Dr Lilian Cheung

How to Eat by Thich Nhat Hanh

The Mindful Diet by Dr Ruth Wolever

Mindful Eating by Dr Jan Bays

How to Raise a Mindful Eaterby Maryann Jacobsen

The years Ramadan fell in May

1987

1954

1921

1888

At Everton Appearances: 77; Goals: 17

At Manchester United Appearances: 559; Goals: 253

UAE v Gibraltar

What: International friendly

When: 7pm kick off

Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)

Ten10 Cricket League

Venue and schedule Sharjah Cricket Stadium, December 14 to 17

Teams

Maratha Arabians Leading player: Virender Sehwag; Top picks: Mohammed Amir, Imad Wasim; UAE players: Shaiman Anwar, Zahoor Khan

Bengal Lions Leading player: Sarfraz Ahmed; Top picks: Sunil Narine, Mustafizur Rahman; UAE players: Mohammed Naveed, Rameez Shahzad

Kerala Kings Leading player: Eoin Morgan; Top picks: Kieron Pollard, Sohail Tanvir; UAE players: Rohan Mustafa, Imran Haider

Pakhtoons Leading player: Shahid Afridi; Top picks: Fakhar Zaman, Tamim Iqbal; UAE players: Amjad Javed, Saqlain Haider

Punjabi Legends Leading player: Shoaib Malik; Top picks: Hasan Ali, Chris Jordan; UAE players: Ghulam Shabber, Shareef Asadullah

Team Sri Lanka Cricket Will be made up of Colombo players who won island’s domestic limited-overs competition

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
The specs: 2017 Maserati Quattroporte

Price, base / as tested Dh389,000 / Dh559,000

Engine 3.0L twin-turbo V8

Transmission Eight-speed automatic

Power 530hp @ 6,800rpm

Torque 650Nm @ 2,000 rpm

Fuel economy, combined 10.7L / 100km

Where%20the%20Crawdads%20Sing
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EOlivia%20Newman%3Cbr%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Daisy%20Edgar-Jones%2C%20Taylor%20John%20Smith%2C%20Harris%20Dickinson%2C%20David%20Strathairn%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%202%2F5%3C%2Fp%3E%0A
RACE CARD

6.30pm: Baniyas Group 2 (PA) Dh 97,500 (Dirt) 1,400m.

7.05pm Maiden (TB) Dh 82,500 (D) 1,200m

7.40pm Maiden (TB) Dh 82,500 (D) 1,400m

8.15pm Handicap (TB) Dh 82,500 (D) 1,400m

8.50pm Rated Conditions (TB) Dh 120,000 (D) 1,600m

9.25pm Handicap (TB) Dh 95,000 (D) 1,200m

10pm Handicap (TB) Dh 85,000 (D) 2,000m

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 
Points tally

1. Australia 52; 2. New Zealand 44; 3. South Africa 36; 4. Sri Lanka 35; 5. UAE 27; 6. India 27; 7. England 26; 8. Singapore 8; 9. Malaysia 3

Company%20profile
%3Cp%3E%3Cbr%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20Khodar%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Cairo%20and%20Alexandria%2C%20in%20Egypt%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Ayman%20Hamza%2C%20Yasser%20Eidrous%20and%20Amr%20El%20Sheikh%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20agriculture%20technology%3Cbr%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20%24500%2C000%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Saudi%20Arabia%E2%80%99s%20Revival%20Lab%20and%20others%3Cbr%3E%3Cstrong%3EEmployees%3A%3C%2Fstrong%3E%2035%3C%2Fp%3E%0A
WOMAN AND CHILD

Director: Saeed Roustaee

Starring: Parinaz Izadyar, Payman Maadi

Rating: 4/5

Who is Mohammed Al Halbousi?

The new speaker of Iraq’s parliament Mohammed Al Halbousi is the youngest person ever to serve in the role.

The 37-year-old was born in Al Garmah in Anbar and studied civil engineering in Baghdad before going into business. His development company Al Hadeed undertook reconstruction contracts rebuilding parts of Fallujah’s infrastructure.

He entered parliament in 2014 and served as a member of the human rights and finance committees until 2017. In August last year he was appointed governor of Anbar, a role in which he has struggled to secure funding to provide services in the war-damaged province and to secure the withdrawal of Shia militias. He relinquished the post when he was sworn in as a member of parliament on September 3.

He is a member of the Al Hal Sunni-based political party and the Sunni-led Coalition of Iraqi Forces, which is Iraq’s largest Sunni alliance with 37 seats from the May 12 election.

He maintains good relations with former Prime Minister Nouri Al Maliki’s State of Law Coaliton, Hadi Al Amiri’s Badr Organisation and Iranian officials.

Global Fungi Facts

• Scientists estimate there could be as many as 3 million fungal species globally
• Only about 160,000 have been officially described leaving around 90% undiscovered
• Fungi account for roughly 90% of Earth's unknown biodiversity
• Forest fungi help tackle climate change, absorbing up to 36% of global fossil fuel emissions annually and storing around 5 billion tonnes of carbon in the planet's topsoil

What are the influencer academy modules?
  1. Mastery of audio-visual content creation. 
  2. Cinematography, shots and movement.
  3. All aspects of post-production.
  4. Emerging technologies and VFX with AI and CGI.
  5. Understanding of marketing objectives and audience engagement.
  6. Tourism industry knowledge.
  7. Professional ethics.
Company%20profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Letswork%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202018%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%3Cbr%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3EOmar%20Almheiri%2C%20Hamza%20Khan%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20co-working%20spaces%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%3C%2Fstrong%3E%20%242.1%20million%20in%20a%20seed%20round%20with%20investors%20including%20500%20Global%2C%20The%20Space%2C%20DTEC%20Ventures%20and%20other%20angel%20investors%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%20about%2020%3C%2Fp%3E%0A
Top financial tips for graduates

Araminta Robertson, of the Financially Mint blog, shares her financial advice for university leavers:

1. Build digital or technical skills: After graduation, people can find it extremely hard to find jobs. From programming to digital marketing, your early twenties are for building skills. Future employers will want people with tech skills.

2. Side hustle: At 16, I lived in a village and started teaching online, as well as doing work as a virtual assistant and marketer. There are six skills you can use online: translation; teaching; programming; digital marketing; design and writing. If you master two, you’ll always be able to make money.

3. Networking: Knowing how to make connections is extremely useful. Use LinkedIn to find people who have the job you want, connect and ask to meet for coffee. Ask how they did it and if they know anyone who can help you. I secured quite a few clients this way.

4. Pay yourself first: The minute you receive any income, put about 15 per cent aside into a savings account you won’t touch, to go towards your emergency fund or to start investing. I do 20 per cent. It helped me start saving immediately.

Quick%20facts
%3Cul%3E%0A%3Cli%3EStorstockholms%20Lokaltrafik%20(SL)%20offers%20free%20guided%20tours%20of%20art%20in%20the%20metro%20and%20at%20the%20stations%3C%2Fli%3E%0A%3Cli%3EThe%20tours%20are%20free%20of%20charge%3B%20all%20you%20need%20is%20a%20valid%20SL%20ticket%2C%20for%20which%20a%20single%20journey%20(valid%20for%2075%20minutes)%20costs%2039%20Swedish%20krone%20(%243.75)%3C%2Fli%3E%0A%3Cli%3ETravel%20cards%20for%20unlimited%20journeys%20are%20priced%20at%20165%20Swedish%20krone%20for%2024%20hours%3C%2Fli%3E%0A%3Cli%3EAvoid%20rush%20hour%20%E2%80%93%20between%209.30%20am%20and%204.30%20pm%20%E2%80%93%20to%20explore%20the%20artwork%20at%20leisure%3C%2Fli%3E%0A%3C%2Ful%3E%0A
Bahrain%20GP
%3Cp%3EFriday%20qualifying%3A%207pm%20(8pm%20UAE)%3C%2Fp%3E%0A%3Cp%3ESaturday%20race%3A%207pm%20(UAE)%3C%2Fp%3E%0A%3Cp%3ETV%3A%20BeIN%20Sports%3C%2Fp%3E%0A
Poland Statement
All people fleeing from Ukraine before the armed conflict are allowed to enter Poland. Our country shelters every person whose life is in danger - regardless of their nationality.

The dominant group of refugees in Poland are citizens of Ukraine, but among the people checked by the Border Guard are also citizens of the USA, Nigeria, India, Georgia and other countries.

All persons admitted to Poland are verified by the Border Guard. In relation to those who are in doubt, e.g. do not have documents, Border Guard officers apply appropriate checking procedures.

No person who has received refuge in Poland will be sent back to a country torn by war.

Key developments in maritime dispute

2000: Israel withdraws from Lebanon after nearly 30 years without an officially demarcated border. The UN establishes the Blue Line to act as the frontier. 

2007: Lebanon and Cyprus define their respective exclusive economic zones to facilitate oil and gas exploration. Israel uses this to define its EEZ with Cyprus

2011: Lebanon disputes Israeli-proposed line and submits documents to UN showing different EEZ. Cyprus offers to mediate without much progress.

2018: Lebanon signs first offshore oil and gas licencing deal with consortium of France’s Total, Italy’s Eni and Russia’s Novatek.

2018-2019: US seeks to mediate between Israel and Lebanon to prevent clashes over oil and gas resources.

The%20Secret%20Kingdom%20
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Matt%20Drummond%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3EAlyla%20Browne%2C%20Alice%20Parkinson%2C%20Sam%20Everingham%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203%2F5%26nbsp%3B%3C%2Fp%3E%0A
The%C2%A0specs%20
%3Cp%3E%0D%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E6-cylinder%2C%204.8-litre%20%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E5-speed%20automatic%20and%20manual%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E280%20brake%20horsepower%20%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E451Nm%20%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3Efrom%20Dh153%2C00%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3Enow%3C%2Fp%3E%0A
The%20specs
%3Cp%3E%3Cstrong%3EPowertrain%3A%20%3C%2Fstrong%3ESingle%20electric%20motor%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E201hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E310Nm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ESingle-speed%20auto%0D%3Cbr%3E%3Cstrong%3EBattery%3A%20%3C%2Fstrong%3E53kWh%20lithium-ion%20battery%20pack%20(GS%20base%20model)%3B%2070kWh%20battery%20pack%20(GF)%0D%3Cbr%3E%3Cstrong%3ETouring%20range%3A%20%3C%2Fstrong%3E350km%20(GS)%3B%20480km%20(GF)%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh129%2C900%20(GS)%3B%20Dh149%2C000%20(GF)%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20Now%3C%2Fp%3E%0A
Results

5pm: Maiden (PA) Dh80,000 (Turf) 2,200m; Winner: Gurm, Antonio Fresu (jockey), Eric Lemartinel (trainer)

5.30pm: Handicap (PA) Dh80,000 (T) 1,600m; Winner: Al Nafece, Al Muatasm Al Balushi, Mohammed Ramadan

6pm: Wathba Stallions Cup Handicap (PA) Dh70,000 (T) 1,200m; Winner: Ashton Tourettes, Adrie de Vries, Ibrahim Aseel

6.30pm: Arabian Triple Crown – Group 3 (PA) Dh300,000 (T) 2,200m; Winner: Ottoman, Adrie de Vries, Abdallah Al Hammadi

7pm: Liwa Oasis – Group 2 (PA) 300,000 (T) 1,400m; Winner: Hakeemat Muscat, Szczepan Mazur, Ibrahim Al Hadhrami

7.30pm: Handicap (TB) Dh80,000 (T) 1,600m; Winner: Ganbaru, Antonio Fresu, Musabah Al Muhairi

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 Etihad (www.etihad.com) and Spice Jet (www.spicejet.com) fly direct from Abu Dhabi and Dubai to Pune respectively from Dh1,000 return including taxes. Pune airport is 90 minutes away by road. 

The hotels A stay at Atmantan Wellness Resort (www.atmantan.com) costs from Rs24,000 (Dh1,235) per night, including taxes, consultations, meals and a treatment package.
 

FULL%20FIGHT%20CARD
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The Gentlemen

Director: Guy Ritchie

Stars: Colin Farrell, Hugh Grant 

Three out of five stars

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%3Cp%3ECory%20Sandhagen%20v%20Umar%20Nurmagomedov%0D%3Cbr%3ENick%20Diaz%20v%20Vicente%20Luque%0D%3Cbr%3EMichael%20Chiesa%20v%20Tony%20Ferguson%0D%3Cbr%3EDeiveson%20Figueiredo%20v%20Marlon%20Vera%0D%3Cbr%3EMackenzie%20Dern%20v%20Loopy%20Godinez%0D%3Cbr%3E%3C%2Fp%3E%0A%3Cp%3ETickets%20for%20the%20August%203%20Fight%20Night%2C%20held%20in%20partnership%20with%20the%20Department%20of%20Culture%20and%20Tourism%20Abu%20Dhabi%2C%20went%20on%20sale%20earlier%20this%20month%2C%20through%20www.etihadarena.ae%20and%20www.ticketmaster.ae.%0D%3Cbr%3E%3C%2Fp%3E%0A
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
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The Sand Castle

Director: Matty Brown

Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea

Rating: 2.5/5

BMW M5 specs

Engine: 4.4-litre twin-turbo V-8 petrol enging with additional electric motor

Power: 727hp

Torque: 1,000Nm

Transmission: 8-speed auto

Fuel consumption: 10.6L/100km

On sale: Now

Price: From Dh650,000

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David Haye record

Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4

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%3Cp%3ECreators%3A%20Neil%20Gaiman%2C%20David%20Goyer%2C%20Allan%20Heinberg%3C%2Fp%3E%0A%3Cp%3EStars%3A%20Tom%20Sturridge%2C%20Boyd%20Holbrook%2C%20Jenna%20Coleman%20and%20Gwendoline%20Christie%3C%2Fp%3E%0A%3Cp%3ERating%3A%204%2F5%3C%2Fp%3E%0A
Updated: May 23, 2023, 2:45 PM