Tim Amoui and his American partner Shayda Frost drive in the rain when Storm Hilary hit in Los Angeles. Shayda Frost / PA
Tim Amoui and his American partner Shayda Frost drive in the rain when Storm Hilary hit in Los Angeles. Shayda Frost / PA
Tim Amoui and his American partner Shayda Frost drive in the rain when Storm Hilary hit in Los Angeles. Shayda Frost / PA
Tim Amoui and his American partner Shayda Frost drive in the rain when Storm Hilary hit in Los Angeles. Shayda Frost / PA

Storm Hilary and LA earthquake described as 'biblical' by British man


Soraya Ebrahimi
  • English
  • Arabic

A British man living in Los Angeles has described Storm Hilary and the concurrent earthquake as “biblical”, adding that the street outside his house was turned into a “river” you could have “canoed down”.

After receiving government emergency alerts to his phone advising “flood warning, danger to life” on Sunday, Tim Amoui, originally from Haslemere in Surrey, and his American partner Shayda Frost, 37, “battened down the hatches”.

The situation deteriorated rapidly and became “more apocalyptic” overnight on Sunday when the Californian city was struck by a 5.1-magnitude earthquake, said Mr Amoui, 34.

Fearing his home could be washed away by a mudslide, the businessman did not sleep and said unlike the East Coast, people in LA were not prepared to deal with storms of this magnitude.

“This really doesn’t happen here, especially in Southern California,” Mr Amoui told the PA news agency.

“Our road was essentially a river because we live in the hills so the water can only travel in one direction – down.

“There was just water everywhere, especially through the night when it really, really picked up.

“You could have had a great time going down the road in a canoe. Our greatest fear living on a hillside was mudslides.”

The couple had been driving on Highway 101 to collect his car from a garage on Sunday when the storm struck.

Mr Amoui decided to return home after seeing a car spin off the road and crash into the central reservation.

“We realised that we probably shouldn’t be driving and should just batten down the hatches,” he said.

“In front of us on the 101 this car did a 360 at about 60 or 70mph [112kph] and just smashed into the wall.”

Tropical Storm Hilary - in pictures

  • A car is partially submerged in floodwater as Tropical Storm Hilary moves through the area, in Cathedral City, California. AFP
    A car is partially submerged in floodwater as Tropical Storm Hilary moves through the area, in Cathedral City, California. AFP
  • Ploughing through a flooded street in Cathedral City. AFP
    Ploughing through a flooded street in Cathedral City. AFP
  • Snapped and fallen trees were left in the wake of Tropical Storm Hilary. AFP
    Snapped and fallen trees were left in the wake of Tropical Storm Hilary. AFP
  • Damage after Tropical Storm Hilary hit Baja California state in Mexicali, Mexico. Reuters
    Damage after Tropical Storm Hilary hit Baja California state in Mexicali, Mexico. Reuters
  • Strong winds and rain building up as Tropical Storm Hilary approaches Cathedral City, California. Reuters
    Strong winds and rain building up as Tropical Storm Hilary approaches Cathedral City, California. Reuters
  • Strong winds to contend with on Imperial Beach, San Diego. AP
    Strong winds to contend with on Imperial Beach, San Diego. AP
  • Damaged powerlines are replaced east of Long Beach, California. Reuters
    Damaged powerlines are replaced east of Long Beach, California. Reuters
  • Floodwater gushing through Angeles National Park, California. Reuters
    Floodwater gushing through Angeles National Park, California. Reuters

Later that evening, he received a warning message about the storm, and then another saying there had been an earthquake.

“We initially got a ping about the tropical storm and then very quickly after there was a ping about the earthquake, which was a 5.1, so very significant,” Mr Amoui said.

“I thought they sent the wrong alert initially. But then I felt some shaking.

“With the ongoing tropical storm, plus the earthquake, it felt like California was going through something biblical.”

Residents across the state had been warned that a tropical storm was headed their way early last week.

“Nobody took it seriously until maybe like 36 hours before hand,” Mr Amoui said.

“We had been warned for at least a week and we knew the electricity could have been cut off – but we never expected something like this.”

Mr Amoui, who has lived in LA for the past five years, said he had never experienced a storm like this before in California.

“Ever since I moved to California I have become increasingly aware of the impact of climate change,” he added.

“People here live in fear of many natural disasters, particularly wildfires.

“And now, we can add tropical storms to the list.”

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Date started: July 2020

Founders: Omar and Humaid Alzaabi

Based: Abu Dhabi

Sector: HealthTech

# of staff: 10

Funding to date: Self-funded

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. 

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Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.

Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.

Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.

Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.

Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.

Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.

Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.

Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.

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Thalassaemia is part of a family of genetic conditions affecting the blood known as haemoglobin disorders.

Haemoglobin is a substance in the red blood cells that carries oxygen and a lack of it triggers anemia, leaving patients very weak, short of breath and pale.

The most severe type of the condition is typically inherited when both parents are carriers. Those patients often require regular blood transfusions - about 450 of the UAE's 2,000 thalassaemia patients - though frequent transfusions can lead to too much iron in the body and heart and liver problems.

The condition mainly affects people of Mediterranean, South Asian, South-East Asian and Middle Eastern origin. Saudi Arabia recorded 45,892 cases of carriers between 2004 and 2014.

A World Health Organisation study estimated that globally there are at least 950,000 'new carrier couples' every year and annually there are 1.33 million at-risk pregnancies.

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Founder: Amir Barsoum

Based: Dubai, UAE

Sector: HealthTech / MedTech

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Funding: $22.6 million (as of September 2018)

Investors: Technology Development Fund, Silicon Badia, Beco Capital, Vostok New Ventures, Endeavour Catalyst, Crescent Enterprises’ CE-Ventures, Saudi Technology Ventures and IFC

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“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.

“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”

If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.

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