• Families of victims of the explosions gather at the courtyard of a hospital in the city of Kerman, about 510 miles (820 kilometres) southeast of the capital Tehran, Iran, Wednesday, Jan. 3, 2024. Two bombs exploded Wednesday at a commemoration for a prominent Iranian general slain by the U. S. in a 2020 drone strike, Iranian officials said, as the Middle East remains on edge over Israel's war on Hamas in the Gaza Strip. (Sare Tajalli, ISNA via AP)
    Families of victims of the explosions gather at the courtyard of a hospital in the city of Kerman, about 510 miles (820 kilometres) southeast of the capital Tehran, Iran, Wednesday, Jan. 3, 2024. Two bombs exploded Wednesday at a commemoration for a prominent Iranian general slain by the U. S. in a 2020 drone strike, Iranian officials said, as the Middle East remains on edge over Israel's war on Hamas in the Gaza Strip. (Sare Tajalli, ISNA via AP)
  • Medical staff attend to those injured in the blast as they arrive at Kerman hospital. AP
    Medical staff attend to those injured in the blast as they arrive at Kerman hospital. AP
  • People gather after the explosion in Kerman after an event to mark the fourth anniversary of the Islamic Revolutionary Guard Corps’ Quds Force commander's death. AP
    People gather after the explosion in Kerman after an event to mark the fourth anniversary of the Islamic Revolutionary Guard Corps’ Quds Force commander's death. AP
  • A man carries the body of a victim following the two explosions. AP
    A man carries the body of a victim following the two explosions. AP
  • Emergency services arrive at the site where two explosions struck a crowd marking the anniversary of the 2020 killing of Iranian military leader Maj Gen Qassem Suleimani in Kerman, Iran. AFP
    Emergency services arrive at the site where two explosions struck a crowd marking the anniversary of the 2020 killing of Iranian military leader Maj Gen Qassem Suleimani in Kerman, Iran. AFP
  • An image grab from a video released by state-run Iran Press news agency on January 3, 2024 shows a vehicle of the Iranian Red Crescent driving near the site where two explosions in quick succession struck a crowd marking the anniversary of the 2020 killing of Guards general Qasem Soleimani, near the Saheb al-Zaman Mosque in the southern Iranian city of Kerman. The blasts, which state television called a "terrorist attack", came with tensions running high in the Middle East a day after Hamas number two was killed in a Beirut drone strike. The blasts stuck near the Saheb al-Zaman Mosque in Kerman, Soleimani's southern hometown where he is buried, as supporters gathered to mark the fourth anniversary of his death in a US drone strike just outside Baghdad airport. (Photo by IRAN PRESS / AFP) / RESTRICTED TO EDITORIAL USE - MANDATORY CREDIT - AFP PHOTO / HO / IRAN PRESS" NO MARKETING NO ADVERTISING CAMPAIGNS - DISTRIBUTED AS A SERVICE TO CLIENTS FROM ALTERNATIVE SOURCES, AFP IS NOT RESPONSIBLE FOR ANY DIGITAL ALTERATIONS TO THE PICTURE'S EDITORIAL CONTENT, DATE AND LOCATION WHICH CANNOT BE INDEPENDENTLY VERIFIED - NO RESALE - NO ACCESS ISRAEL MEDIA / PERSIAN LANGUAGE TV STATIONS / OUTSIDE IRAN / STRICTLY NO ACCESS BBC PERSIAN / VOA PERSIAN / MANOTO-1 TV / IRAN INTERNATIONAL / RADIO FARDA /
    An image grab from a video released by state-run Iran Press news agency on January 3, 2024 shows a vehicle of the Iranian Red Crescent driving near the site where two explosions in quick succession struck a crowd marking the anniversary of the 2020 killing of Guards general Qasem Soleimani, near the Saheb al-Zaman Mosque in the southern Iranian city of Kerman. The blasts, which state television called a "terrorist attack", came with tensions running high in the Middle East a day after Hamas number two was killed in a Beirut drone strike. The blasts stuck near the Saheb al-Zaman Mosque in Kerman, Soleimani's southern hometown where he is buried, as supporters gathered to mark the fourth anniversary of his death in a US drone strike just outside Baghdad airport. (Photo by IRAN PRESS / AFP) / RESTRICTED TO EDITORIAL USE - MANDATORY CREDIT - AFP PHOTO / HO / IRAN PRESS" NO MARKETING NO ADVERTISING CAMPAIGNS - DISTRIBUTED AS A SERVICE TO CLIENTS FROM ALTERNATIVE SOURCES, AFP IS NOT RESPONSIBLE FOR ANY DIGITAL ALTERATIONS TO THE PICTURE'S EDITORIAL CONTENT, DATE AND LOCATION WHICH CANNOT BE INDEPENDENTLY VERIFIED - NO RESALE - NO ACCESS ISRAEL MEDIA / PERSIAN LANGUAGE TV STATIONS / OUTSIDE IRAN / STRICTLY NO ACCESS BBC PERSIAN / VOA PERSIAN / MANOTO-1 TV / IRAN INTERNATIONAL / RADIO FARDA /
  • Chaos at the scene of the explosions in Kerman. AFP
    Chaos at the scene of the explosions in Kerman. AFP
  • Ambulances ferry the injured to nearby hospitals. AFP
    Ambulances ferry the injured to nearby hospitals. AFP
  • Tensions were already running high in the Middle East after the Hamas deputy leader was killed in a drone strike in Beirut and amid the continuing Israel-Gaza war. AFP
    Tensions were already running high in the Middle East after the Hamas deputy leader was killed in a drone strike in Beirut and amid the continuing Israel-Gaza war. AFP
  • Several people were injured in a stampede after the explosions. AP
    Several people were injured in a stampede after the explosions. AP

Iran blasts kill about 100 during commemoration of Qassem Suleimani


Sinan Mahmoud
  • English
  • Arabic

About 95 people were killed in two explosions close to where Iranian military leader Maj Gen Qassem Suleimani is buried, state media reported on Wednesday. Supporters had gathered to mark four years since his and others' assassination by the US in Baghdad.

The back-to-back explosions, which took place about 700 metres from the Saheb Al Zaman mosque in Kerman, central Iran, where the Islamic Revolutionary Guard Corps Quds Force commander is buried, injured at least 211, Iran's Tasnim news agency said.

“The second explosion was one kilometre away from the shrine and was outside the path of pilgrims and inspection gates,” state media said.

Iran's Health Minister, Bahram Einollahi, told state TV that the earlier death toll of 103 was lowered after some names had been repeated on a list of victims.

The death toll could rise as many of the wounded were in critical condition.

Footage showed medical teams tending to injured people near the mosque, where thousands had come to mourn.

The IRGC-affiliated Tasnim news agency reported that two bombs were placed near the entrance to the tomb.

Iran's President Ebrahim Raisi said those behind the attack would face action, without specifically accusing anyone.

“Undoubtedly, the perpetrators … of this cowardly act will soon be identified and punished for their heinous act by the capable security and law enforcement forces,” a statement from the President said.

“The enemies of the nation should know that such actions can never disrupt the solid determination of the Iranian nation.”

His comments were echoed by Ayatollah Ali Khamenei, the Iranian supreme leader, who said those responsible “will be the definite target of repression and just punishment from now on”.

“Let them know that this disaster will have a harsh response,” he said in a statement carried by Irna state news agency.

“The hard-hearted criminals could not tolerate the love and enthusiasm of the people to visit the shrine of their great commander Qassem Suleimani. Let them know that the soldiers of Suleimani will not tolerate their crime.”

“This terrorist act will be followed by a powerful and crushing response from the security and military apparatuses in the shortest possible time,” said Iran's Interior Minister Ahmad Vahidi.

“The incident is a terrorist attack,” Rahman Jalali, the deputy governor of Kerman province, earlier told state TV.

The senior adviser to Iran's President blamed Israel and the US for the twin blasts.

“Washington says USA and Israel had no role in terrorist attack in Kerman, Iran. Really? A fox smells its own lair first,” Mohammad Jamshidi wrote on X.

“Make no mistake. The responsibility for this crime lies with the US and Zionist regimes and terrorism is just a tool.”

No group has yet claimed responsibility for the explosions.

US State Department spokesman Matthew Miller said it was too early to say what could have caused the explosions, but stressed that the US was not involved in “any way” and that there was “no reason to believe” Israel had any role.

The UAE said it "strongly condemned the terrorist attack" in Kerman. A statement issued by the Ministry of Foreign Affairs also extended condolences to the Iranian government and people.

Saudi Arabia's Ministry of Foreign Affairs said it rejected and condemned “the terrorist bombings that targeted civilians” in Iran.

The EU's top diplomat Josep Borrell offered his condolences to Iran.

Mr Borrell spoke to Iran's Foreign Minister Hossein Amirabdollahian “to convey condolences following the horrific bombings today in Kerman that killed dozens of civilians”, the EU's foreign policy chief said on social media.

“I condemned this terrorist attack in the strongest terms and expressed solidarity with the Iranian people,” he said.

Ambulances arrive at the scene. AFP
Ambulances arrive at the scene. AFP

Qassem Suleimani

Maj Gen Suleimani was killed in a US drone strike in Baghdad on January 3, 2020, sending regional tensions soaring and prompting a flurry of rocket attacks on Iraqi military bases where US troops are stationed.

American drones fired three missiles at the convoy as it left Baghdad Airport.

Maj Gen Suleimani was killed, as were the Iraqi militia leader Abu Mahdi Al Muhandis and several aides.

The assassination occurred during a long-running, low-level conflict between pro-Tehran militias and the US. It sparked fears of a direct military confrontation between the two.

The US said at the time that Maj Gen Suleimani was planning imminent action against US personnel in Iraq.

Five days after the killing, Iran fired missiles at an airbase in Iraq housing US troops and another near Erbil in the north, injuring several US troops.

The US military in Iraq has since regularly come under attack from rockets, drones and roadside bombs.

Iranian proxies in Iraq, who have escalated attacks since the start of the Israel-Gaza war on October 7, have called for the expulsion of US troops from Iraq.

Maj Gen Suleimani was the architect of Iran’s regional military activities and proxy groups.

He is revered as a national icon among supporters of Iran’s theocracy.

IRGC Quds Force commander Qassem Suleimani after the death of his mother in Tehran in September 2013. AFP
IRGC Quds Force commander Qassem Suleimani after the death of his mother in Tehran in September 2013. AFP

Maj Gen Suleimani helped establish several Iraqi Shiite militias and played a crucial role in raising support for Syrian President Bashar Al Assad's government after the 2011 uprisings against him turned into a civil war that escalated into a regional conflict.

He also maintained co-operation with Hamas as well as the Lebanese Shiite militia Hezbollah and Yemen’s Houthi rebels.

Before the anniversary, Iranians erected huge billboards in the streets commemorating the commander.

In Tehran, one billboard showed Maj Gen Suleimani kissing his mother's hand, while another portrayed him in uniform on a military front line. Hundreds of mourners marched to the cemetery in Kerman.

On Tuesday, Iran’s permanent mission to the UN, said Iran reserves its “legitimate right under international law to pursue legal proceedings to hold accountable and bring to justice perpetrators” of Maj Gen Suleimani’s killing.

A billboard put up in Tehran this week showing IRGC commander Qassem Suleimani kissing his mother's hand. EPA
A billboard put up in Tehran this week showing IRGC commander Qassem Suleimani kissing his mother's hand. EPA

Iraqis mourn 'leaders of victory'

In neighbouring Iraq, where Maj Gen Suleimani was killed alongside the militia leader Abu Mahdi Al Muhandis, some Iraqis have been mourning the death of the two men since Tuesday.

Iraqi Prime Minister Mohammed Shia Al Sudani on Wednesday praised the two as the “leaders of the victory” over ISIS for their role in coordinating operations between Shiite militias against the Sunni extremist group.

After meeting with their families to mark the anniversary, Mr Al Sudani said in a statement: “We recalled, with great respect, the generous sacrifice of the leaders of the victory and their comrades.

“They gave their lives and blood for the security and stability of Iraq,” said the prime minister, who came to power with the support of Iran-backed militias.

Mr Al Sudani did not mention the role played by the US-led coalition against ISIS in the war to destroy the group or as being behind the assassination.

Deputy Parliament Speaker Muhsin Al Mandalawi and senior military officials, including the Chief of the General Staff of the Iraqi Armed Forces Lt Gen Abdul Amir Yarllah joined militia leaders in trampling upon the US flag when visiting Najaf cemetery in southern Iraq to pay their respects to Mr Al Muhandis.

Iran-backed militia groups commemorated the assassination late on Tuesday through the night until dawn on Wednesday.

Hundreds of militiamen, many of them in uniform, gathered at the spot where the missiles hit the convoy on the airport road. Life-size statues of Maj Gen Suleimani and Mr Al Muhandis were unveiled.

Iraqis mark the fourth anniversary of the killing of Qassem Suleimani and Abu Mahdi Al Muhandis. AFP
Iraqis mark the fourth anniversary of the killing of Qassem Suleimani and Abu Mahdi Al Muhandis. AFP

The mourners lit candles and placed flowers next to pictures of the two men, while some waved the Iraqi national flag and the flag of the umbrella organisation for Iran-backed militias in Iraq, known as the Popular Mobilisation Forces (PMF).

Some chanted anti-US slogans and vowed for revenge.

Addressing the crowd, PMF leader Faleh Al Fayadh said both men were “murdered by the treacherous American criminal”.

“We will not forget this crime and we will not stop mentioning it,” Mr Al Fayadh said.

“God willing, Iraq will be liberated from this rebellious group … these troops must leave,” he added, referring to US troops.

A man with a poster of Abu Mahdi Al Muhandis during a march in Baghdad's western suburb of Shuala to mark the anniversary of his death. AFP
A man with a poster of Abu Mahdi Al Muhandis during a march in Baghdad's western suburb of Shuala to mark the anniversary of his death. AFP

The Iraqi government condemned the Kerman explosions as “terrorist attacks”, expressing “solidarity with Iran, both government and the people, while facing this tragic incident”.

In a statement, Yemen's Houthis extended their “deepest condolences and sympathy” to Iran, saying the “heinous crime is an extension to all the crimes that attempted to undermine the Islamic Republic”.

Holly Johnston and Willy Lowry contributed to this report

Trump v Khan

2016: Feud begins after Khan criticised Trump’s proposed Muslim travel ban to US

2017: Trump criticises Khan’s ‘no reason to be alarmed’ response to London Bridge terror attacks

2019: Trump calls Khan a “stone cold loser” before first state visit

2019: Trump tweets about “Khan’s Londonistan”, calling him “a national disgrace”

2022:  Khan’s office attributes rise in Islamophobic abuse against the major to hostility stoked during Trump’s presidency

July 2025 During a golfing trip to Scotland, Trump calls Khan “a nasty person”

Sept 2025 Trump blames Khan for London’s “stabbings and the dirt and the filth”.

Dec 2025 Trump suggests migrants got Khan elected, calls him a “horrible, vicious, disgusting mayor”

Tour de France Stage 16:

165km run from Le Puy-en-Velay to Romans-sur-Isère

Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

About Okadoc

Date started: Okadoc, 2018

Founder/CEO: Fodhil Benturquia

Based: Dubai, UAE

Sector: Healthcare

Size: (employees/revenue) 40 staff; undisclosed revenues recording “double-digit” monthly growth

Funding stage: Series B fundraising round to conclude in February

Investors: Undisclosed

RESULT

Manchester United 2 Burnley 2
Man United:
 Lingard (53', 90' 1)
Burnley: Barnes (3'), Defour (36')

Man of the Match: Jesse Lingard (Manchester United)

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

EA Sports FC 26

Publisher: EA Sports

Consoles: PC, PlayStation 4/5, Xbox Series X/S

Rating: 3/5

No more lice

Defining head lice

Pediculus humanus capitis are tiny wingless insects that feed on blood from the human scalp. The adult head louse is up to 3mm long, has six legs, and is tan to greyish-white in colour. The female lives up to four weeks and, once mature, can lay up to 10 eggs per day. These tiny nits firmly attach to the base of the hair shaft, get incubated by body heat and hatch in eight days or so.

Identifying lice

Lice can be identified by itching or a tickling sensation of something moving within the hair. One can confirm that a person has lice by looking closely through the hair and scalp for nits, nymphs or lice. Head lice are most frequently located behind the ears and near the neckline.

Treating lice at home

Head lice must be treated as soon as they are spotted. Start by checking everyone in the family for them, then follow these steps. Remove and wash all clothing and bedding with hot water. Apply medicine according to the label instructions. If some live lice are still found eight to 12 hours after treatment, but are moving more slowly than before, do not re-treat. Comb dead and remaining live lice out of the hair using a fine-toothed comb.
After the initial treatment, check for, comb and remove nits and lice from hair every two to three days. Soak combs and brushes in hot water for 10 minutes.Vacuum the floor and furniture, particularly where the infested person sat or lay.

Courtesy Dr Vishal Rajmal Mehta, specialist paediatrics, RAK Hospital

Teaching your child to save

Pre-school (three - five years)

You can’t yet talk about investing or borrowing, but introduce a “classic” money bank and start putting gifts and allowances away. When the child wants a specific toy, have them save for it and help them track their progress.

Early childhood (six - eight years)

Replace the money bank with three jars labelled ‘saving’, ‘spending’ and ‘sharing’. Have the child divide their allowance into the three jars each week and explain their choices in splitting their pocket money. A guide could be 25 per cent saving, 50 per cent spending, 25 per cent for charity and gift-giving.

Middle childhood (nine - 11 years)

Open a bank savings account and help your child establish a budget and set a savings goal. Introduce the notion of ‘paying yourself first’ by putting away savings as soon as your allowance is paid.

Young teens (12 - 14 years)

Change your child’s allowance from weekly to monthly and help them pinpoint long-range goals such as a trip, so they can start longer-term saving and find new ways to increase their saving.

Teenage (15 - 18 years)

Discuss mutual expectations about university costs and identify what they can help fund and set goals. Don’t pay for everything, so they can experience the pride of contributing.

Young adulthood (19 - 22 years)

Discuss post-graduation plans and future life goals, quantify expenses such as first apartment, work wardrobe, holidays and help them continue to save towards these goals.

* JP Morgan Private Bank 

WWE TLC results

Asuka won the SmackDown Women's title in a TLC triple threat with Becky Lynch and Charlotte Flair

Dean Ambrose won the Intercontinental title against Seth Rollins

Daniel Bryan retained the WWE World Heavyweight Championship against AJ Styles

Ronda Rousey retained the Raw Women's Championship against Nia Jax

Rey Mysterio beat Randy Orton in a chairs match

Finn Balor defeated Drew McIntyre

Natalya beat Ruby Riott in a tables match

Braun Strowman beat Baron Corbin in a TLC match

Sheamus and Cesaro retained the SmackDown Tag Titles against The Usos and New Day

R-Truth and Carmella won the Mixed Match Challenge by beating Jinder Mahal and Alicia Fox

MATCH DETAILS

Barcelona 0

Slavia Prague 0

The currency conundrum

Russ Mould, investment director at online trading platform AJ Bell, says almost every major currency has challenges right now. “The US has a huge budget deficit, the euro faces political friction and poor growth, sterling is bogged down by Brexit, China’s renminbi is hit by debt fears while slowing Chinese growth is hurting commodity exporters like Australia and Canada.”

Most countries now actively want a weak currency to make their exports more competitive. “China seems happy to let the renminbi drift lower, the Swiss are still running quantitative easing at full tilt and central bankers everywhere are actively talking down their currencies or offering only limited support," says Mr Mould.

This is a race to the bottom, and everybody wants to be a winner.

MATCH INFO

Burnley 0

Man City 3

Raheem Sterling 35', 49'

Ferran Torres 65'

 

 

AIR
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EBen%20Affleck%3Cbr%3E%3Cbr%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3EMatt%20Damon%2C%20Jason%20Bateman%2C%20Ben%20Affleck%2C%20Viola%20Davis%3Cbr%3E%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
How tumultuous protests grew
  • A fuel tax protest by French drivers appealed to wider anti-government sentiment
  • Unlike previous French demonstrations there was no trade union or organised movement involved 
  • Demonstrators responded to online petitions and flooded squares to block traffic
  • At its height there were almost 300,000 on the streets in support
  • Named after the high visibility jackets that drivers must keep in cars 
  • Clashes soon turned violent as thousands fought with police at cordons
  • An estimated two dozen people lost eyes and many others were admitted to hospital 
New Zealand squad

Tim Southee (capt), Trent Boult (games 4 and 5), Colin de Grandhomme, Lockie Ferguson (games 1-3), Martin Guptill, Scott Kuggeleijn, Daryl Mitchell, Colin Munro, Jimmy Neesham, Mitchell Santner, Tim Seifert, Ish Sodhi, Ross Taylor, Blair Tickner

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
Updated: January 04, 2024, 12:42 PM