An image of a huge plasma arc next to the Andromeda Galaxy (M31) has won the Royal Observatory Greenwich's Astronomy of the Photographer of the Year award this year.
Marcel Drechsler, Xavier Strottner and Yann Sainty took the photograph entitled Andromeda, Unexpected.
Scientists are now investigating the giant object in a transnational collaboration as it could be the largest such structure nearest to us in the universe.
The image will be on display alongside the winners of the other categories in the accompanying exhibition, opening at the National Maritime Museum in London on September 16.
The Andromeda Galaxy is the closest spiral galaxy to the Milky Way and is thought to be one of the most photographed deep sky objects ever.
The discovery of such a large structure in the immediate vicinity of the galaxy was all the more surprising as it is just 1.2 degrees away from the centre of M31 and south-east of the main body of the galaxy.
"It's an enormous honour for our team to receive this important award and we are grateful for all the support, friendship and encouragement we have received along our journey," the three winners said in a statement.
"It encourages us to continue to pursue our passion for astrophotography and, of course, research with dedication."
Laszlo Francsics, awards judge and astrophotographer, said: "This astrophoto is as spectacular as [it is] valuable.
"It not only presents Andromeda in a new way, but also raises the quality of astrophotography to a higher level."
The Young Astronomy Photographer of the Year award was won by two fourteen-year-old boys from China.
Runwei Xu and Binyu Wang collaborated to capture The Running Chicken Nebula.
Yuri Beletsky, judge and professional astronomer, described it as a "strikingly beautiful picture".
The other winning images include Circle of Light by Andreas Ettl, which shows the Northern Lights reflected on Skagsanden beach, Norway, and The Dark Wolf – Fenrir by James Baguley, which shows a molecular cloud in the form of a wolf.
A Sun Question by Eduardo Schaberger Poupeau also won an award. It captured a huge filament in the shape of a question mark.
Grand Cosmic Fireworks by Angel An, a photograph of the extremely rare phenomenon of atmospheric luminescence, was also awarded.
In the Annie Maunder Prize for Image Innovation, judges were impressed by John White’s Black Echo, which used audio source material from Nasa’s Chandra Sonification Project to visually capture the sound of the black hole at the centre of the Perseus Galaxy.
Another of the judges’ favourite images was New Class of Galactic Nebulae around the Star YY Hya by Marcel Drechsler, which won the Stars and Nebulae category.
The photograph captures a previously unknown galactic nebula containing a pair of stars surrounded by a common envelope, adding another exciting discovery to the winning images.
"Once again, entrants to the Astronomy Photographer of the Year competition have conspired to make things difficult for the judges, with a flood of high-quality images covering an amazing range of targets," said Dr Ed Bloomer, astronomer at the Royal Observatory Greenwich.
"The highlight of this year is perhaps a number of genuine discoveries being imaged, but we've had wonderful efforts in every category and I'm particularly pleased to see the continued strength of our young entrants and those eligible for The Sir Patrick Moore Prize for Best Newcomer.
"It has led to some intense debate amongst the judges as we try to choose the very best of the best, but we don’t mind."
The Astronomy Photographer of the Year competition is run by the Royal Observatory Greenwich, supported by Liberty Specialty Markets and in association with BBC Sky at Night Magazine.
There were more than 4,000 entries from 64 countries.
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 The Debt Panel's advice helped readers in 2019
December 11: 'My husband died, so what happens to the Dh240,000 he owes in the UAE?'
JL, a housewife from India, wrote to us about her husband, who died earlier this month. He left behind an outstanding loan of Dh240,000 and she was hoping to pay it off with an insurance policy he had taken out. She also wanted to recover some of her husband’s end-of-service liabilities to help support her and her son.
“I have no words to thank you for helping me out,” she wrote to The Debt Panel after receiving the panellists' comments. “The advice has given me an idea of the present status of the loan and how to take it up further. I will draft a letter and send it to the email ID on the bank’s website along with the death certificate. I hope and pray to find a way out of this.”
November 26: ‘I owe Dh100,000 because my employer has not paid me for a year’
SL, a financial services employee from India, left the UAE in June after quitting his job because his employer had not paid him since November 2018. He owes Dh103,800 on four debts and was told by the panellists he may be able to use the insolvency law to solve his issue.
SL thanked the panellists for their efforts. "Indeed, I have some clarity on the consequence of the case and the next steps to take regarding my situation," he says. "Hopefully, I will be able to provide a positive testimony soon."
October 15: 'I lost my job and left the UAE owing Dh71,000. Can I return?'
MS, an energy sector employee from South Africa, left the UAE in August after losing his Dh12,000 job. He was struggling to meet the repayments while securing a new position in the UAE and feared he would be detained if he returned. He has now secured a new job and will return to the Emirates this month.
“The insolvency law is indeed a relief to hear,” he says. "I will not apply for insolvency at this stage. I have been able to pay something towards my loan and credit card. As it stands, I only have a one-month deficit, which I will be able to recover by the end of December."
The specs: 2018 Ducati SuperSport S
Price, base / as tested: Dh74,900 / Dh85,900
Engine: 937cc
Transmission: Six-speed gearbox
Power: 110hp @ 9,000rpm
Torque: 93Nm @ 6,500rpm
Fuel economy, combined: 5.9L / 100km
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England squad
Moeen Ali, James Anderson, Jofra Archer, Jonny Bairstow, Dominic Bess, James Bracey, Stuart Broad, Rory Burns, Jos Buttler, Zak Crawley, Sam Curran, Joe Denly, Ben Foakes, Lewis Gregory, Keaton Jennings, Dan Lawrence, Jack Leach, Saqib Mahmood, Craig Overton, Jamie Overton, Matthew Parkinson, Ollie Pope, Ollie Robinson, Joe Root, Dom Sibley, Ben Stokes, Olly Stone, Amar Virdi, Chris Woakes, Mark Wood
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LIVING IN...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
The specs
Engine: 4.0-litre V8
Power: 503hp at 6,000rpm
Torque: 685Nm at 2,000rpm
Transmission: 8-speed auto
Price: from Dh850,000
On sale: now
