UK voters are picking candidates to replace two MPs – one who was left mired in scandal and one who has become symbolic for the apparent fall of the ruling Conservatives.
Disgraced former whip Chris Pincher resigned as an MP for Tamworth after losing his appeal against a suspension for drunken behaviour.
Nadine Dorries was a loyal ally of ousted Prime Minister Boris Johnson. She announced she would quit her Mid Bedfordshire seat at about the time he decided he was leaving the House of Commons.
In a blistering attack on Prime Minister Rishi Sunak in her resignation letter, she said Conservative MPs would face an “electoral tsunami” at the next general election because of a “zombie Parliament where nothing meaningful has happened”.
She announced she was resigning but took weeks to complete the formal steps, in turn, delaying the by-election to Thursday.
At the last election, the staunch Brexit supporter won with a 24,664 majority in a seat that has been a Tory stronghold since 1931.
Conservative sources say they have research which shows its vote share could fall from the 60 per cent Ms Dorries won last time to 30 per cent for their candidate.
The deeply true-blue stronghold could still be won, with Labour on course for 22 per cent and Lib Dems on 12 per cent.
At the same time, the Conservatives – who are lagging Labour in national opinion polls – may wish to publicly play down their chances, so that any success is deemed better than expected.
If the Conservatives lose the seat, it would represent one of the biggest collapses of support in English by-election history.
The vote is being held on the same day as the Tamworth by-election, where the Conservatives also have a large majority of 19,634.
Labour is hoping to flip the majorities in both constituencies but has been cautious not to appear complacent, with a spokesman saying it is a “moon shot” to win either or both seats.
The votes will also be a crucial test for Mr Sunak's pitch that the Conservatives – after 13 years in power – represent a vote for change.
Mr Pincher, who has represented the Staffordshire seat since 2010, stood down after being found to have drunkenly groped two men.
The controversy remains one of the pivotal moments in Boris Johnson's downfall.
Mr Sunak's party – battered by the cost of living crisis, the fallout from a series of political controversies in Mr Johnson’s time, and the short-lived Liz Truss administration – is trailing in opinion polls behind Keir Starmer's Labour Party.
Recent surveys have shown Labour's poll lead narrowing after Mr Sunak announced a number of populist policies.
Labour is hoping Thursday's result will mirror the result of the northern Selby and Ainsty local election in July, where the opposition overturned a 20,000 majority.
Voters on the same day, however, narrowly backed the Tories in Mr Johnson's former Uxbridge and South Ruislip constituency in a local poll dominated by a plan to extend a scheme taxing the use of the most polluting vehicles in London
Mr Johnson won a landslide general election victory in 2019 with an 80-seat majority in parliament.
That win was partly due to “red wall” voters, former Labour supporters who backed the Conservatives for the first time.
The seats being decided on Thursday are traditional Tory voters, not new voters from Labour’s heartland.
The specs: 2017 Ford F-150 Raptor
Price, base / as tested Dh220,000 / Dh320,000
Engine 3.5L V6
Transmission 10-speed automatic
Power 421hp @ 6,000rpm
Torque 678Nm @ 3,750rpm
Fuel economy, combined 14.1L / 100km
PROFILE OF HALAN
Started: November 2017
Founders: Mounir Nakhla, Ahmed Mohsen and Mohamed Aboulnaga
Based: Cairo, Egypt
Sector: transport and logistics
Size: 150 employees
Investment: approximately $8 million
Investors include: Singapore’s Battery Road Digital Holdings, Egypt’s Algebra Ventures, Uber co-founder and former CTO Oscar Salazar
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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
More from Rashmee Roshan Lall
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
The specs: 2018 Nissan Altima
Price, base / as tested: Dh78,000 / Dh97,650
Engine: 2.5-litre in-line four-cylinder
Power: 182hp @ 6,000rpm
Torque: 244Nm @ 4,000rpm
Transmission: Continuously variable tranmission
Fuel consumption, combined: 7.6L / 100km
Election pledges on migration
CDU: "Now is the time to control the German borders and enforce strict border rejections"
SPD: "Border closures and blanket rejections at internal borders contradict the spirit of a common area of freedom"
Pearls on a Branch: Oral Tales
Najlaa Khoury, Archipelago Books
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
More from Neighbourhood Watch:
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
World Cricket League Division 2
In Windhoek, Namibia - Top two teams qualify for the World Cup Qualifier in Zimbabwe, which starts on March 4.
UAE fixtures
Thursday February 8, v Kenya; Friday February 9, v Canada; Sunday February 11, v Nepal; Monday February 12, v Oman; Wednesday February 14, v Namibia; Thursday February 15, final
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