Live updates: Follow the latest news on Israel-Gaza
Prime Minister Rishi Sunak has vowed to continue working closely with Egypt and Israel to ensure more British citizens can leave Gaza safely.
It comes as the first Britons were able to leave Gaza via the Rafah border crossing into Egypt on Wednesday night.
About 200 British citizens have registered in Gaza with the Foreign Office.
Officials said the crossing will be open for “controlled and time-limited periods” to allow specific groups of foreign nationals and the seriously injured to leave Gaza.
The Foreign, Commonwealth and Development Office said it has agreed, with Egyptian and Israeli authorities, a list of British nationals that want to leave Gaza.
“We will continue working with partners to ensure the crossing is opened again, allowing vital aid into Gaza and more British nationals to leave safely,” it said.
“We are regularly updating all British nationals registered with us.
“We have agreed a list of British nationals that want to leave Gaza with Egyptian and Israeli authorities.
“We will be informed in advance when those on the list can use the crossing to ensure we can provide assistance.”
In a call with Egypt's President Abdel Fattah El Sisi, Mr Sunak welcomed the opening of the crossing.
“The Prime Minister thanked President Sisi for his efforts and said the UK would continue to work closely with Egypt and Israel to ensure all British citizens can leave Gaza safely,” a Downing Street spokesman said.
“The leaders talked about urgent work to increase the flow of humanitarian aid into Gaza, and the Prime Minister updated on plans for a second UK aid flight to support the work of the Egyptian Red Crescent. He said ensuring life-saving aid and medical treatment reaches civilians by all available routes is a top priority and the UK stands ready to provide further support.
“The Prime Minister and President Sisi also discussed diplomatic efforts to secure the release of hostages held by Hamas, prevent escalation in the wider Middle East and achieve long-term peace and prosperity for the Palestinian people.”
British citizens who earlier tried to make the crossing were turned back, despite hundreds of other foreign passport holders being allowed to cross.
British teacher Zaynab Wandawi, 29, from Manchester, was turned away when she tried to cross the border.
She had travelled to Gaza at the beginning of October with her husband, who is British-Palestinian, and his relatives for a family member’s wedding before the war erupted.
Her mother, Lalah Ali-Faten, 52, said when the couple arrived at the border they were told their names were not on a list of people permitted to leave.
“They went to the border, they were denied exit, they were informed that British nationals are not leaving today and their names are not on the list,” she said.
“They’re waiting for names to be released so they can leave.
“They’re hoping it’s just a waiting game and they’ll get out as soon as possible but they went to the border, they queued up, they spoke to the officials and they said no British nationals are leaving today, (saying) ‘your names are not on the list’.
“It’s very frustrating when you hear that they are allowing foreign nationals to leave and then you have that surge of hope and then throughout the day when they tell you we’re not on the list, it’s really frustrating.
“It kind of gets me upset with the Foreign Office, to be honest. Why are they not prioritising their citizens when other countries have managed to do the same for theirs?”
Ireland’s Minister for Trade Promotion Dara Calleary said its Department of Foreign Affairs is “working incredibly hard” to get Irish passport-holders out of Gaza. It is understood to be helping 35 people.
On Tuesday, Foreign Secretary James Cleverly promised that UK teams would be ready to assist British citizens who can make the crossing.
“UK teams are ready to assist British nationals as soon as they are able to leave,” he said.
“It’s vital that life-saving humanitarian aid can enter Gaza as quickly as possible.”
The UK has a Border Force team in Cairo, with consular officials in Al Arish, near Rafah, to provide support for British citizens who leave Gaza.
Israel intensifies attack on Gaza – in pictures
As Israel’s forces increased operations against the Hamas group, which carried out the October 7 attacks, Mr Cleverly also stressed the need for humanitarian aid to get into Gaza.
Deputy British Prime Minister Oliver Dowden said Israel’s air strikes on the Jabalia refugee camp on Tuesday, targeting a Hamas commander, are part of the “terrible nature” of the conflict.
“Hamas is a terrorist organisation that has murdered in cold blood over 1,000 innocent Israeli men, women and children, and now seeks to hide among the civilian population. This is a very difficult conflict,” he said.
“We continue to urge the Israeli government to abide by international law. I believe that the Israeli government is continuing to do so against an enemy that hides among civilians.”
Israeli forces were reported to have struck Jabalia again on Wednesday.
More than 9,000 Palestinians have been killed, according to the Health Ministry in Gaza.
In the occupied West Bank, more than 122 Palestinians have been killed in violence and Israeli raids.
Britain's Labour Party called for the disasters emergency committee to set up an appeal for Gaza, matched by taxpayer funding.
Shadow foreign secretary David Lammy and shadow cabinet development minister Lisa Nandy were in Cairo for talks about the crisis.
“There is an urgent need to alleviate humanitarian suffering in Gaza and a DEC appeal with government backing would help galvanise the public’s efforts to help those in need,” Mr Lammy said.
“We must also begin to plan for the large-scale reconstruction that will be required for the people of Gaza to live in peace and dignity.
“In the long term, there can only be a political solution based on a two-state solution.”
Pox that threatens the Middle East's native species
Camelpox
Caused by a virus related to the one that causes human smallpox, camelpox typically causes fever, swelling of lymph nodes and skin lesions in camels aged over three, but the animal usually recovers after a month or so. Younger animals may develop a more acute form that causes internal lesions and diarrhoea, and is often fatal, especially when secondary infections result. It is found across the Middle East as well as in parts of Asia, Africa, Russia and India.
Falconpox
Falconpox can cause a variety of types of lesions, which can affect, for example, the eyelids, feet and the areas above and below the beak. It is a problem among captive falcons and is one of many types of avian pox or avipox diseases that together affect dozens of bird species across the world. Among the other forms are pigeonpox, turkeypox, starlingpox and canarypox. Avipox viruses are spread by mosquitoes and direct bird-to-bird contact.
Houbarapox
Houbarapox is, like falconpox, one of the many forms of avipox diseases. It exists in various forms, with a type that causes skin lesions being least likely to result in death. Other forms cause more severe lesions, including internal lesions, and are more likely to kill the bird, often because secondary infections develop. This summer the CVRL reported an outbreak of pox in houbaras after rains in spring led to an increase in mosquito numbers.
Emergency
Director: Kangana Ranaut
Stars: Kangana Ranaut, Anupam Kher, Shreyas Talpade, Milind Soman, Mahima Chaudhry
Rating: 2/5
Generation Start-up: Awok company profile
Started: 2013
Founder: Ulugbek Yuldashev
Sector: e-commerce
Size: 600 plus
Stage: still in talks with VCs
Principal Investors: self-financed by founder
Cultural fiesta
What: The Al Burda Festival
When: November 14 (from 10am)
Where: Warehouse421, Abu Dhabi
The Al Burda Festival is a celebration of Islamic art and culture, featuring talks, performances and exhibitions. Organised by the Ministry of Culture and Knowledge Development, this one-day event opens with a session on the future of Islamic art. With this in mind, it is followed by a number of workshops and “masterclass” sessions in everything from calligraphy and typography to geometry and the origins of Islamic design. There will also be discussions on subjects including ‘Who is the Audience for Islamic Art?’ and ‘New Markets for Islamic Design.’ A live performance from Kuwaiti guitarist Yousif Yaseen should be one of the highlights of the day.
ALL THE RESULTS
Bantamweight
Siyovush Gulmomdov (TJK) bt Rey Nacionales (PHI) by decision.
Lightweight
Alexandru Chitoran (ROU) bt Hussein Fakhir Abed (SYR) by submission.
Catch 74kg
Omar Hussein (JOR) bt Tohir Zhuraev (TJK) by decision.
Strawweight (Female)
Seo Ye-dam (KOR) bt Weronika Zygmunt (POL) by decision.
Featherweight
Kaan Ofli (TUR) bt Walid Laidi (ALG) by TKO.
Lightweight
Abdulla Al Bousheiri (KUW) bt Leandro Martins (BRA) by TKO.
Welterweight
Ahmad Labban (LEB) bt Sofiane Benchohra (ALG) by TKO.
Bantamweight
Jaures Dea (CAM) v Nawras Abzakh (JOR) no contest.
Lightweight
Mohammed Yahya (UAE) bt Glen Ranillo (PHI) by TKO round 1.
Lightweight
Alan Omer (GER) bt Aidan Aguilera (AUS) by TKO round 1.
Welterweight
Mounir Lazzez (TUN) bt Sasha Palatkinov (HKG) by TKO round 1.
Featherweight title bout
Romando Dy (PHI) v Lee Do-gyeom (KOR) by KO round 1.
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