• Pupils arrive at Uvalde Elementary for the first day of school in Uvalde, Texas. Two teachers and 19 children were killed in the May 24 mass shooting at a different school. AP
    Pupils arrive at Uvalde Elementary for the first day of school in Uvalde, Texas. Two teachers and 19 children were killed in the May 24 mass shooting at a different school. AP
  • The children are not returning to the scene of the massacre. Their old school, Robb Elementary, will be demolished, the town's mayor has said. AP
    The children are not returning to the scene of the massacre. Their old school, Robb Elementary, will be demolished, the town's mayor has said. AP
  • 'You can never ask a child to go back or teacher to go back in that school ever,' Uvalde Mayor Don McLaughlin said in June. AP
    'You can never ask a child to go back or teacher to go back in that school ever,' Uvalde Mayor Don McLaughlin said in June. AP
  • Texas Department of Public Safety officers and school personnel from Flores Elementary School greet pupils as they return after the summer break. Reuters
    Texas Department of Public Safety officers and school personnel from Flores Elementary School greet pupils as they return after the summer break. Reuters
  • Some parents have opted to keep their children out of school entirely and will educate them at home. AP
    Some parents have opted to keep their children out of school entirely and will educate them at home. AP
  • A 2.4-metre-tall fence surrounds Uvalde Elementary School. AP
    A 2.4-metre-tall fence surrounds Uvalde Elementary School. AP
  • President Joe Biden signed a bipartisan gun control bill in July designed to keep weapons out of the hands of those deemed to be dangerous to themselves or others. AP
    President Joe Biden signed a bipartisan gun control bill in July designed to keep weapons out of the hands of those deemed to be dangerous to themselves or others. AP
  • Personnel from Uvalde Elementary School greet pupils as they return after the summer break. Reuters
    Personnel from Uvalde Elementary School greet pupils as they return after the summer break. Reuters
  • A Texas state trooper stands watch as pupils are dropped off at Uvalde Elementary for the first day of school. AP
    A Texas state trooper stands watch as pupils are dropped off at Uvalde Elementary for the first day of school. AP
  • Workers continue construction on a new fence in Uvalde, Texas. AP
    Workers continue construction on a new fence in Uvalde, Texas. AP
  • The May 24 massacre was one of several mass shootings that brought about fresh calls for gun control legislation. Reuters
    The May 24 massacre was one of several mass shootings that brought about fresh calls for gun control legislation. Reuters
  • A teacher hugs a pupil arriving at Uvalde Elementary for the first day of school. AP
    A teacher hugs a pupil arriving at Uvalde Elementary for the first day of school. AP
  • Texas Governor Greg Abbott passes in front of a memorial outside Robb Elementary School to honour the victims killed. AP
    Texas Governor Greg Abbott passes in front of a memorial outside Robb Elementary School to honour the victims killed. AP
  • Following the school shooting, governors around the country vowed to take steps to ensure children would be kept safe. AP
    Following the school shooting, governors around the country vowed to take steps to ensure children would be kept safe. AP
  • Retired teachers visit a memorial honouring the school shooting victims. AP
    Retired teachers visit a memorial honouring the school shooting victims. AP
  • Brownsville school superintendent Rene Gutierrez adds a banner to a makeshift memorial that honours the victims of the school shooting. AP
    Brownsville school superintendent Rene Gutierrez adds a banner to a makeshift memorial that honours the victims of the school shooting. AP
  • A 'Uvalde Strong' message is posted in front of the Uvalde County Mental Health building. AP
    A 'Uvalde Strong' message is posted in front of the Uvalde County Mental Health building. AP

First federal lawsuit filed in Texas over Uvalde school shooting


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A federal lawsuit has been filed against eight entities and three people over the May shooting that killed 19 pupils and two teachers at Robb Elementary School in Uvalde, Texas.

The lawsuit, first reported by The San Antonio Express-News, was filed on Wednesday in US District Court in Del Rio by one parent whose child was wounded in the shooting and two parents whose children were on campus at the time.

Lawyers for the parents say it is the first federal lawsuit related to the attack.

“The horrors of May 24, 2022, were only possible because so many in positions of power were negligent, careless and reckless,” a statement from Stephanie Sherman, one of the lawyers representing the parents, said.

“We are already hearing that many [pupils] are scared for their lives,” said Monique Alarcon, the other lawyer for the parents. “This case is about ensuring that they have access to the care and resources they need.”

The lawsuit alleges a breach of due process rights, negligence emotional distress and other infractions by the Uvalde school district, the city, firearms maker Daniel Defence, gun dealer Oasis Outback and firearms accessory maker Firequest International.

Also named are radio communication device maker Motorola Solutions, door-lock maker Schneider Electric USA, fired school police chief Pete Arredondo, suspended police Lt Mariano Pargas, who was acting city police chief at the time.

The police response to the shooting was sharply criticised, as nearly 400 officers responded but waited more than an hour before confronting and killing the gunman.

School principal Mandy Gutierrez, who was reinstated three days after being suspended when she rebutted a sharply critical legislative committee report alleging a “culture of complacency” at the school, is also named in the lawsuit.

The lawsuit alleges Motorola’s products failed to operate inside the school, “leaving first responders without information communicated from dispatch and/or other first responders” and that “Schneider Electric’s doors failed to lock as designed after being shut”.

The accused declined to comment or did not return messages to The Associated Press on Thursday.

The lawsuit seeks unspecified punitive damages from each of the accused except the school district and the city, which are exempted by state law from such awards.

  • Alanna De Leon writes the name of her friend, Annabelle Rodriguez, who died in the shooting. AFP
    Alanna De Leon writes the name of her friend, Annabelle Rodriguez, who died in the shooting. AFP
  • Pallbearers carry the coffin of Amerie Jo Garza into Sacred Heart Catholic Church. AP
    Pallbearers carry the coffin of Amerie Jo Garza into Sacred Heart Catholic Church. AP
  • Pallbearers carry the coffin of Amerie Jo Garza, who died in the mass shooting at Robb Elementary School. AFP
    Pallbearers carry the coffin of Amerie Jo Garza, who died in the mass shooting at Robb Elementary School. AFP
  • A memorial in Town Square, Uvalde, Texas, for victims of the Robb Elementary school shooting. Reuters
    A memorial in Town Square, Uvalde, Texas, for victims of the Robb Elementary school shooting. Reuters
  • A woman places a rose on Layla Salazar’s memorial cross, who was one of the victims that died in the shooting. Reuters
    A woman places a rose on Layla Salazar’s memorial cross, who was one of the victims that died in the shooting. Reuters
  • Bags with brisket sandwiches and a snack that will be sold at a fundraiser for families of the victims. Reuters
    Bags with brisket sandwiches and a snack that will be sold at a fundraiser for families of the victims. Reuters
  • Ashtyn Leigh, 18, hands a man a brisket meal. Reuters
    Ashtyn Leigh, 18, hands a man a brisket meal. Reuters
  • A choir sings in front of the memorial. Reuters
    A choir sings in front of the memorial. Reuters
  • People pray in front of memorial crosses. Reuters
    People pray in front of memorial crosses. Reuters
  • Nineteen children and two adults were killed in the shooting. AFP
    Nineteen children and two adults were killed in the shooting. AFP
  • People visit a memorial for the victims. AFP
    People visit a memorial for the victims. AFP
  • Flowers are left outside the school. AFP
    Flowers are left outside the school. AFP
  • Twenty-one empty chairs are seen outside of a daycare center as a memorial for the victims. AP Photo
    Twenty-one empty chairs are seen outside of a daycare center as a memorial for the victims. AP Photo
  • Football teammates of Tess Mata, who died in the Texas school shooting, cry as they visit a makeshift memorial outside the Uvalde County Courthouse. AFP
    Football teammates of Tess Mata, who died in the Texas school shooting, cry as they visit a makeshift memorial outside the Uvalde County Courthouse. AFP
  • A football teammate of shooting victim Tess Mata cries, supported by her mother. AFP
    A football teammate of shooting victim Tess Mata cries, supported by her mother. AFP
  • Texas police faced angry questions over why it took an hour to stop the gunman who murdered 19 children and two teachers in Uvalde, as video emerged of desperate parents begging officers to storm the school. AFP
    Texas police faced angry questions over why it took an hour to stop the gunman who murdered 19 children and two teachers in Uvalde, as video emerged of desperate parents begging officers to storm the school. AFP
  • Activists join Senate Democrats outside the Capitol, in Washington, to demand action on gun control legislation after the killings at the Texas elementary school this week. AP
    Activists join Senate Democrats outside the Capitol, in Washington, to demand action on gun control legislation after the killings at the Texas elementary school this week. AP
  • The George R Brown Convention Centre, site of the National Rifle Association annual convention. Days after the deadliest mass school shooting in Texas history, the gun lobbyist group is meeting in Houston, from Friday until Sunday. Reuters
    The George R Brown Convention Centre, site of the National Rifle Association annual convention. Days after the deadliest mass school shooting in Texas history, the gun lobbyist group is meeting in Houston, from Friday until Sunday. Reuters
  • Pastor Carlos Contreras preaches to his congregation as photos of some of the children killed in the mass shooting at Robb Elementary flash on the screen at Primera Iglesia Bautista, in Uvalde. Reuters
    Pastor Carlos Contreras preaches to his congregation as photos of some of the children killed in the mass shooting at Robb Elementary flash on the screen at Primera Iglesia Bautista, in Uvalde. Reuters
  • People march after a vigil held to stand with the Uvalde families and demand an end to gun violence in Newtown, Connecticut. AP
    People march after a vigil held to stand with the Uvalde families and demand an end to gun violence in Newtown, Connecticut. AP
  • A woman holds up a banner at the end of the vigil in Newtown, Connecticut. AP
    A woman holds up a banner at the end of the vigil in Newtown, Connecticut. AP
  • Newtown was the scene of the 2012 attack at Sandy Hook Elementary School, when 20 pupils and six teachers were killed by a gunman. AP
    Newtown was the scene of the 2012 attack at Sandy Hook Elementary School, when 20 pupils and six teachers were killed by a gunman. AP
  • Candles are lit for each victim as people pray at St Philip's Episcopal Church. EPA
    Candles are lit for each victim as people pray at St Philip's Episcopal Church. EPA
  • A makeshift memorial in front of Robb Elementary School. AFP
    A makeshift memorial in front of Robb Elementary School. AFP
  • Omahar Padillo with his son Omahar Jr, 12, during a community prayer, in Pharr, Texas, for the shooting victims at Robb Elementary School. AP
    Omahar Padillo with his son Omahar Jr, 12, during a community prayer, in Pharr, Texas, for the shooting victims at Robb Elementary School. AP
  • Omahar Padillo Jr, 12, and his sister Samantha, 9, with their mother, Silvia Padillo, write messages in support of the victims at Robb Elementary School. AP
    Omahar Padillo Jr, 12, and his sister Samantha, 9, with their mother, Silvia Padillo, write messages in support of the victims at Robb Elementary School. AP
  • A vigil for the victims of the mass shooting at Robb Elementary School. AFP
    A vigil for the victims of the mass shooting at Robb Elementary School. AFP
  • A young mourner at the vigil in Uvalde, Texas. AFP
    A young mourner at the vigil in Uvalde, Texas. AFP
  • Families at the vigil. AFP
    Families at the vigil. AFP
  • A woman holds a photo of Nevaeh Bravo, who was killed in the mass shooting, during a vigil for the victims of the massacre in Uvalde, Texas. AFP
    A woman holds a photo of Nevaeh Bravo, who was killed in the mass shooting, during a vigil for the victims of the massacre in Uvalde, Texas. AFP
  • Uvalde County Sheriff Ruben Nolasco is comforted by Senator Ted Cruz during a vigil at the Uvalde County Fairplex Arena. AP
    Uvalde County Sheriff Ruben Nolasco is comforted by Senator Ted Cruz during a vigil at the Uvalde County Fairplex Arena. AP
  • Diana Karau of Uvalde with a therapy dog named Tritan before a vigil to honour those killed at Robb Elementary. AP
    Diana Karau of Uvalde with a therapy dog named Tritan before a vigil to honour those killed at Robb Elementary. AP
  • Gun-control advocates Dana Cibulski, left, and Judi Giannini attend a vigil outside the National Rifle Association headquarters in Fairfax, Virginia after the mass shooting in Uvalde, Texas. AFP
    Gun-control advocates Dana Cibulski, left, and Judi Giannini attend a vigil outside the National Rifle Association headquarters in Fairfax, Virginia after the mass shooting in Uvalde, Texas. AFP
  • Uziyah Garcia, 8, was among those killed in the shooting at Robb Elementary School in Uvalde, Texas. AP
    Uziyah Garcia, 8, was among those killed in the shooting at Robb Elementary School in Uvalde, Texas. AP
  • Pastor Jaime Cabralez, the uncle of shooting victim 10-year-old Eliahana Cruz Torres, is surrounded in prayer at his church in Uvalde, Texas on Wednesday. Reuters
    Pastor Jaime Cabralez, the uncle of shooting victim 10-year-old Eliahana Cruz Torres, is surrounded in prayer at his church in Uvalde, Texas on Wednesday. Reuters
  • A woman embraces a child outside Willie de Leon Civic Centre, in Uvalde, where pupils were taken after the school shooting. Bloomberg
    A woman embraces a child outside Willie de Leon Civic Centre, in Uvalde, where pupils were taken after the school shooting. Bloomberg
  • Gun-control advocates hold a vigil outside the National Rifle Association (NRA) headquarters in Fairfax, Virginia. AFP
    Gun-control advocates hold a vigil outside the National Rifle Association (NRA) headquarters in Fairfax, Virginia. AFP
  • A woman and child leave the Civic Centre. Reuters
    A woman and child leave the Civic Centre. Reuters
KINGDOM%20OF%20THE%20PLANET%20OF%20THE%20APES
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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

The Buckingham Murders

Starring: Kareena Kapoor Khan, Ash Tandon, Prabhleen Sandhu

Director: Hansal Mehta

Rating: 4 / 5

The UN General Assembly President in quotes:

YEMEN: “The developments we have seen are promising. We really hope that the parties are going to respect the agreed ceasefire. I think that the sense of really having the political will to have a peace process is vital. There is a little bit of hope and the role that the UN has played is very important.”

PALESTINE: “There is no easy fix. We need to find the political will and comply with the resolutions that we have agreed upon.”

OMAN: “It is a very important country in our system. They have a very important role to play in terms of the balance and peace process of that particular part of the world, in that their position is neutral. That is why it is very important to have a dialogue with the Omani authorities.”

REFORM OF THE SECURITY COUNCIL: “This is complicated and it requires time. It is dependent on the effort that members want to put into the process. It is a process that has been going on for 25 years. That process is slow but the issue is huge. I really hope we will see some progress during my tenure.”

British Grand Prix free practice times in the third and final session at Silverstone on Saturday (top five):

1. Lewis Hamilton (GBR/Mercedes) 1:28.063 (18 laps)

2. Sebastian Vettel (GER/Ferrari) 1:28.095 (14)

3. Valtteri Bottas (FIN/Mercedes) 1:28.137 (20)

4. Kimi Raikkonen (FIN/Ferrari) 1:28.732 (15)

5. Nico Hulkenberg (GER/Renault)  1:29.480 (14)

The biog

Name: Abeer Al Bah

Born: 1972

Husband: Emirati lawyer Salem Bin Sahoo, since 1992

Children: Soud, born 1993, lawyer; Obaid, born 1994, deceased; four other boys and one girl, three months old

Education: BA in Elementary Education, worked for five years in a Dubai school

 

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The%20specs
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Moon Music

Artist: Coldplay

Label: Parlophone/Atlantic

Number of tracks: 10

Rating: 3/5

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”.

VEZEETA PROFILE

Date started: 2012

Founder: Amir Barsoum

Based: Dubai, UAE

Sector: HealthTech / MedTech

Size: 300 employees

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

COMPANY PROFILE

Name: Lamsa

Founder: Badr Ward

Launched: 2014

Employees: 60

Based: Abu Dhabi

Sector: EdTech

Funding to date: $15 million

Updated: September 30, 2022, 6:03 PM