Queen Elizabeth II and Prince Philip landed on America’s shores in February 1983 after sailing the Royal Yacht Britannia, which docked at San Diego’s Broadway Pier, across the Atlantic Ocean.
Although she had thought that an official visit to a US president should take place in Washington, then-president Ronald Reagan convinced the queen to go to his home state of California.
The official 10-day tour began with tunes of God Save the Queen, the US national anthem and the roaring cheers of about 3,000 well-wishers.
Before heading north to Los Angeles, the queen and prince visited the world-famous San Diego Zoo, the USS Ranger aircraft carrier and the Old Globe theatre in Bilbao Park.
She then travelled to Los Angeles for a star-studded gala at 20th Century Fox studios, where the M*A*S*H sound stage was transformed into a venue fit for a queen.
Hosted by first lady Nancy Reagan, notable performers who attended included Michael Caine, Elton John, Fred Astaire, Jimmy Stewart, Bette Davis, Ginger Rogers, Loretta Young, Irene Dunne, June Allyson and Zsa Zsa Gabor.
Frank Sinatra, Perry Como, Dionne Warwick and George Burns performed at the gala, while Ed McMahon acted as the evening’s master of ceremonies.
Two days later, the queen was greeted in Los Angeles by the city’s mayor, Tom Bradley.
In a speech at City Hall, she defended Britain’s actions in the Falkland Islands and praised Los Angeles’ diversity and economy.
She even made a joke comparing her northward journey from San Diego to a trip made 400 years ago by Sir Francis Drake, “who [unsuccessfully] claimed this territory as Nova Albion for the first Queen Elizabeth and for the queen’s successors forever”.
She then paid a visit to Reagan’s California ranch near Santa Barbara.
Torrential rains pounded the coastline and almost blocked the queen’s ascent to the mountaintop retreat.
But she finally made it in a Chevy Suburban, which navigated the terrain described by the Los Angeles Times as “a narrow, twisting, steep obstacle course of flooded streams, washed-out sections, downed tree limbs and falling boulders”.
“She found the trip delightful and terribly exciting,” Elizabeth’s press secretary was quoted as saying.
Reagan had been eager to impress her with his 278-hectare Rancho del Cielo and was surprised that the queen was not deterred by the weather.
“They made it up the mountain but when they got to our home, it was so foggy no one could see more than a few feet,” he wrote in his autobiography An American Life.
"I tried to explain how beautiful the place really was and apologised for the weather."
“But the queen said, ‘Yes, if it was just dreary, but this is an adventure'.”
She then ventured a little further north to San Francisco where six floors below the presidential suite of the St Francis Hotel on Union Square (now the Westin St Francis) were cleared to accommodate the royal couple.
The suite has since been renamed the Windsor Suite in honour of the visit.
The royals and the Reagans then had dinner and drinks at Trader Vic’s — the once famous, now-closed Tiki-themed restaurant.
The following day, at Davies Symphony Hall, Tony Bennett regaled the queen with I Left My Heart in San Francisco, alongside actress Mary Martin and young comic Robin Williams.
Reagan then hosted a dinner at the city's MH de Young Museum.
“I knew before we came that we had exported many of our traditions to the United States," the queen said in her dinner speech.
"I had not realised before that weather was one of them."
The visit also coincided with the Reagans' 31st wedding anniversary, which the couple did not mind celebrating with the queen aboard the Britannia.
“There were toasts and I said, ‘I know I promised Nancy a lot when we were married, but how can I ever top this?’” Reagan wrote.
Later that week, a pall was cast on the visit after three US Secret Service agents collided with a Mariposa County Sheriff’s Department car on a curvy California highway.
The agents, who were part of a detail protecting the queen, all died.
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
The biog
Favourite films: Casablanca and Lawrence of Arabia
Favourite books: Start with Why by Simon Sinek and Good to be Great by Jim Collins
Favourite dish: Grilled fish
Inspiration: Sheikh Zayed's visionary leadership taught me to embrace new challenges.
Silent Hill f
Publisher: Konami
Platforms: PlayStation 5, Xbox Series X/S, PC
Rating: 4.5/5
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
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Profile
Company: Justmop.com
Date started: December 2015
Founders: Kerem Kuyucu and Cagatay Ozcan
Sector: Technology and home services
Based: Jumeirah Lake Towers, Dubai
Size: 55 employees and 100,000 cleaning requests a month
Funding: The company’s investors include Collective Spark, Faith Capital Holding, Oak Capital, VentureFriends, and 500 Startups.
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
Champions League Last 16
Red Bull Salzburg (AUT) v Bayern Munich (GER)
Sporting Lisbon (POR) v Manchester City (ENG)
Benfica (POR) v Ajax (NED)
Chelsea (ENG) v Lille (FRA)
Atletico Madrid (ESP) v Manchester United (ENG)
Villarreal (ESP) v Juventus (ITA)
Inter Milan (ITA) v Liverpool (ENG)
Paris Saint-Germain v Real Madrid (ESP)
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Simran
Director Hansal Mehta
Stars: Kangana Ranaut, Soham Shah, Esha Tiwari Pandey
Three stars
Liverpool 4-1 Shrewsbury
Liverpool
Gordon (34'), Fabinho (44' pen, 90' 3), Firmino (78')
Shrewsbury
Udoh (27'minutes)
Man of the Match: Kaide Gordon (Liverpool)
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
Islamophobia definition
A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.
On racial profiling at airports
Titanium Escrow profile
Started: December 2016
Founder: Ibrahim Kamalmaz
Based: UAE
Sector: Finance / legal
Size: 3 employees, pre-revenue
Stage: Early stage
Investors: Founder's friends and Family
What vitamins do we know are beneficial for living in the UAE
Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.
Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.
Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.
Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.
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Global state-owned investor ranking by size
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Other simple ideas for sushi rice dishes
Cheat’s nigiri
This is easier to make than sushi rolls. With damp hands, form the cooled rice into small tablet shapes. Place slices of fresh, raw salmon, mackerel or trout (or smoked salmon) lightly touched with wasabi, then press, wasabi side-down, onto the rice. Serve with soy sauce and pickled ginger.
Easy omurice
This fusion dish combines Asian fried rice with a western omelette. To make, fry cooked and cooled sushi rice with chopped vegetables such as carrot and onion and lashings of sweet-tangy ketchup, then wrap in a soft egg omelette.
Deconstructed sushi salad platter
This makes a great, fuss-free sharing meal. Arrange sushi rice on a platter or board, then fill the space with all your favourite sushi ingredients (edamame beans, cooked prawns or tuna, tempura veggies, pickled ginger and chilli tofu), with a dressing or dipping sauce on the side.
The specs: 2018 Renault Megane
Price, base / as tested Dh52,900 / Dh59,200
Engine 1.6L in-line four-cylinder
Transmission Continuously variable transmission
Power 115hp @ 5,500rpm
Torque 156Nm @ 4,000rpm
Fuel economy, combined 6.6L / 100km
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
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Company%20profile
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The burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Read part four: an affection for classic cars lives on
Read part three: the age of the electric vehicle begins
Read part one: how cars came to the UAE
Company profile
Name: Tratok Portal
Founded: 2017
Based: UAE
Sector: Travel & tourism
Size: 36 employees
Funding: Privately funded