May is the time of year when the weather is changing around the world, but peak crowds haven't quite arrived, meaning it's a great time for travellers to enjoy new places without having to compete with other tourists.
In the Northern Hemisphere, summer beckons, while on the other side of the world, the colours of autumn are in bloom.
If you're seeking wildlife experiences, consider a trip to Kenya, where you'll have the wilds of the Maasai Mara almost to yourself. If you want to extend winter climes beyond this month, head to Ruka in Finland's Lapland, where skiing, snowfall and sunshine await, or go down under to New Zealand for an adventure-filled escape.
Here are eight of the best places to travel to in May.
1. Athens, Greece
Escape to Greece this month and you’ll get to enjoy the Mediterranean country before peak tourist season begins. It is warm and sunny but not scorching, which makes it the perfect time to explore ancient ruins, relax on beautiful beaches and feast on Greek cuisine. Hop on a ferry and take a day trip to the nearby Saronic Islands where you can wander pine-covered Spetses or explore ancient history in Hydra.
2. Machu Picchu, Peru
May marks the beginning of Peru’s dry season, making it an excellent time to visit, and this year is a great time to go as there are still access passes available for popular attractions such as Machu Picchu and the Sacred Valley. The political unrest of last year has calmed and it is safe for tourists to visit again with transport to and from the mountains operating normally. Trekking the Inca Trail before the summer tourists roll in is something very special.
3. Kenya’s Maasai Mara
May falls between Kenya's two busy tourism seasons and can be a bit of an underrated time to visit the Maasai Mara, especially if you want to do so without hordes of other travellers.
The land is lush and green, making it perfect for budding photographers looking for scenic backdrops for their pictures – it is also a good time to spot lions, waterbuck cubs and elephant calves. It’s also a great month for birders.
4. Nicoya Peninsula, Costa Rica
The green season begins in Costa Rica towards the middle of this month with rainforests blooming and green swathes taking over the country’s hills and valleys. As it’s officially monsoon, there are fewer tourists in May, but rains typically only last for a few hours each day.
Head north-west to the driest place to be this month, Nicoya Peninsula, where you can enjoy beautiful beaches and explore stunning national parks in shades of olive, jade and emeralds. Experienced surfers can also tackle awesome swells along the Pacific coast at this time of year.
5. Mustang, Nepal
May is an excellent time for adventure seekers to head to Nepal, particularly for those looking to go trekking in the Himalayas or discover off-the-beaten destinations. The weather is generally clear and warmer than the winter months, which attracts adventurers trying to scale Mount Everest. It’s also the time to head to Mustang – nestled in the Himalayas, it is surrounded by snow-capped peaks and vibrant forests.
It’s also when you can visit the Tiji festival in Nepal’s upper Mustang area. This fascinating event is full of Tibetan rituals and drums, prayers, dancing and incense, it’s also one of only a few occasions when outsiders can get a glimpse of life in rural Nepal.
6. Yellowstone, US
One of the best months of the year to visit Wyoming’s most famous national park, Yellowstone comes to life with wildlife in May. Spot bison and elk, often with their newborns, and enjoy carpets of blooming wildflowers. As the snow at higher elevations begins melting, the waterfalls and river in the park cascade, and you can enjoy it all without the crowds as peak visitor time for the park isn’t until summer.
7. Ruka, Lapland, Finland
If you’re not quite ready to be done with winter, head to Ruka in Finnish Lapland, which boasts Europe’s longest non-glacier ski season. The main slope is usually operational until June, with five or so runs in action in May. Plus, there are tubing hills and playgrounds for the kids. It’s also nearing the season of Finland’s midnight sunshine – meaning nights are very bright, giving you plenty more hours to enjoy the slopes.
8. Queenstown, New Zealand
May is the end of autumn in New Zealand – a great time to visit without the crowds that flock here in summertime. Head to the South Island, where you can enjoy glorious autumn scenes in Arrowtown, go bungee jumping in Queenstown or head off on two wheels to explore the dramatic colours along the Otago Rail Trail before the winter weather creeps in. Mount Cook is also beautiful at this time of year, just don’t forget to pack layers, the weather will be getting colder.
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
Silent Hill f
Publisher: Konami
Platforms: PlayStation 5, Xbox Series X/S, PC
Rating: 4.5/5
Heavily-sugared soft drinks slip through the tax net
Some popular drinks with high levels of sugar and caffeine have slipped through the fizz drink tax loophole, as they are not carbonated or classed as an energy drink.
Arizona Iced Tea with lemon is one of those beverages, with one 240 millilitre serving offering up 23 grams of sugar - about six teaspoons.
A 680ml can of Arizona Iced Tea costs just Dh6.
Most sports drinks sold in supermarkets were found to contain, on average, five teaspoons of sugar in a 500ml bottle.
The specs
Engine: 3.0-litre six-cylinder turbo
Power: 398hp from 5,250rpm
Torque: 580Nm at 1,900-4,800rpm
Transmission: Eight-speed auto
Fuel economy, combined: 6.5L/100km
On sale: December
Price: From Dh330,000 (estimate)
Company profile
Name: Thndr
Started: October 2020
Founders: Ahmad Hammouda and Seif Amr
Based: Cairo, Egypt
Sector: FinTech
Initial investment: pre-seed of $800,000
Funding stage: series A; $20 million
Investors: Tiger Global, Beco Capital, Prosus Ventures, Y Combinator, Global Ventures, Abdul Latif Jameel, Endure Capital, 4DX Ventures, Plus VC, Rabacap and MSA Capital
Company%20profile
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'Cheb%20Khaled'
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Mohammed bin Zayed Majlis
Janet Yellen's Firsts
- In 2014, she became the first woman to lead the US Federal Reserve
- In 1999, she became the first female chair of the White House Council of Economic Advisers
Defence review at a glance
• Increase defence spending to 2.5% of GDP by 2027 but given “turbulent times it may be necessary to go faster”
• Prioritise a shift towards working with AI and autonomous systems
• Invest in the resilience of military space systems.
• Number of active reserves should be increased by 20%
• More F-35 fighter jets required in the next decade
• New “hybrid Navy” with AUKUS submarines and autonomous vessels
COMPANY PROFILE
Initial investment: Undisclosed
Investment stage: Series A
Investors: Core42
Current number of staff: 47
The five pillars of Islam
1. Fasting
2. Prayer
3. Hajj
4. Shahada
5. Zakat
Director: Jon Favreau
Starring: Donald Glover, Seth Rogen, John Oliver
Rating: 2 out of 5 stars
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.
Recent winners
2002 Giselle Khoury (Colombia)
2004 Nathalie Nasralla (France)
2005 Catherine Abboud (Oceania)
2007 Grace Bijjani (Mexico)
2008 Carina El-Keddissi (Brazil)
2009 Sara Mansour (Brazil)
2010 Daniella Rahme (Australia)
2011 Maria Farah (Canada)
2012 Cynthia Moukarzel (Kuwait)
2013 Layla Yarak (Australia)
2014 Lia Saad (UAE)
2015 Cynthia Farah (Australia)
2016 Yosmely Massaad (Venezuela)
2017 Dima Safi (Ivory Coast)
2018 Rachel Younan (Australia)
At Everton Appearances: 77; Goals: 17
At Manchester United Appearances: 559; Goals: 253
More from Neighbourhood Watch:
Leaderboard
63 - Mike Lorenzo-Vera (FRA)
64 - Rory McIlroy (NIR)
66 - Jon Rahm (ESP)
67 - Tom Lewis (ENG), Tommy Fleetwood (ENG)
68 - Rafael Cabrera-Bello (ESP), Marcus Kinhult (SWE)
69 - Justin Rose (ENG), Thomas Detry (BEL), Francesco Molinari (ITA), Danny Willett (ENG), Li Haotong (CHN), Matthias Schwab (AUT)
GIANT REVIEW
Starring: Amir El-Masry, Pierce Brosnan
Director: Athale
Rating: 4/5
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.
Sun jukebox
Rufus Thomas, Bear Cat (The Answer to Hound Dog) (1953)
This rip-off of Leiber/Stoller’s early rock stomper brought a lawsuit against Phillips and necessitated Presley’s premature sale to RCA.
Elvis Presley, Mystery Train (1955)
The B-side of Presley’s final single for Sun bops with a drummer-less groove.
Johnny Cash and the Tennessee Two, Folsom Prison Blues (1955)
Originally recorded for Sun, Cash’s signature tune was performed for inmates of the titular prison 13 years later.
Carl Perkins, Blue Suede Shoes (1956)
Within a month of Sun’s February release Elvis had his version out on RCA.
Roy Orbison, Ooby Dooby (1956)
An essential piece of irreverent juvenilia from Orbison.
Jerry Lee Lewis, Great Balls of Fire (1957)
Lee’s trademark anthem is one of the era’s best-remembered – and best-selling – songs.
Dust and sand storms compared
Sand storm
- Particle size: Larger, heavier sand grains
- Visibility: Often dramatic with thick "walls" of sand
- Duration: Short-lived, typically localised
- Travel distance: Limited
- Source: Open desert areas with strong winds
Dust storm
- Particle size: Much finer, lightweight particles
- Visibility: Hazy skies but less intense
- Duration: Can linger for days
- Travel distance: Long-range, up to thousands of kilometres
- Source: Can be carried from distant regions
The specs
- Engine: 3.9-litre twin-turbo V8
- Power: 640hp
- Torque: 760nm
- On sale: 2026
- Price: Not announced yet
'Panga'
Directed by Ashwiny Iyer Tiwari
Starring Kangana Ranaut, Richa Chadha, Jassie Gill, Yagya Bhasin, Neena Gupta
Rating: 3.5/5
Killing of Qassem Suleimani
