Autumn in Edinburgh is a marvel. The sun sets at about 4pm, and I’m meeting friends in the medieval Old Town of Scotland’s great capital. Edinburgh is stunning in the dark – Gothic, spooky, especially when rain glistens on cobbled streets running down to the Grassmarket, a historic marketplace where public hangings once took place.
Between 1661 and 1688, about a hundred Christian religious rebels were executed here. The Old Scots word for being stubborn is “thrawn”. The rebels were so “thrawn” in refusing to change their beliefs that the Duke of Rothes said sarcastically that a particularly stubborn rebel had chosen to “glorify God in the Grassmarket”, by being hanged.
Being “thrawn” – mulish stubbornness – is part of my own character. I suspect it’s a characteristic of many of my fellow Scots and – stubbornly – many are again talking about Scottish independence. For Scottish National Party members, such as the former leader Alex Salmond, independence is “the dream that shall never die".
This month, the dream is not dead but perhaps postponed once again.
The Supreme Court (in London) ruled emphatically that the Scottish government does not have the power to hold a second independence referendum. That’s the law. No serious lawyer believes the Supreme Court could have interpreted the law in any way other than saying no to “Indyref#2”, as a second referendum is called. But – and this is the catch – parliament makes laws. And the parliament that made this particular law is the one at Westminster, in London, not the Scottish parliament in Edinburgh.
Sunak appears to hope that being tough by saying 'no' to a referendum will end the argument. It won’t
Scotland’s First Minister, Nicola Sturgeon, says the courts offered clarity on the issue, but she adds that she will regard the next general election (scheduled by December 2024) as a kind of referendum on independence. This is a matter of political choice, which she can of course do, even if others disagree. It is also high risk.
Back in 2014 (Indyref#1), there were broadly three reasons Scots voted against independence.
First, it would have then meant Scotland leaving the EU. Brexit killed that argument. Scots were taken out of the EU by English votes despite Scotland overwhelmingly voting to stay.
Second, the disruption caused by independence would be significant. Independence means new arrangements for currency, trade, pensions, a new border with England and other matters. But independence supporters tell me that Brexit and the chaotic performance of the Conservative governments of Boris Johnson and Liz Truss have themselves been so disruptive that independence – with Scottish voters choosing the government that really matters to them – will bring greater stability in the longer term. Again, that’s debatable, but possible.
The third argument against independence could be called “50 per cent plus one”. What would happen if on such a momentous issue, voters – split roughly down the middle – settled on independence but by a very narrow margin? A split electorate would lead to difficulties in accepting the result, as we have seen with the 2016 Brexit mess six years after the vote to leave the EU.
Some insiders believe Ms Sturgeon has manoeuvred shrewdly. She has kept the idea of Indyref2 alive in theory, which her supporters want, but not achieved it in practice. And that may be good for her since the polls suggest she might lose a referendum. Moreover, the fact that a second referendum is being denied by an unpopular Conservative government solidifies SNP support and could attract other voters too.
Ms Sturgeon is fortunate in her political enemies. Ms Truss and Mr Johnson were as popular in Scotland as measles. Scottish Conservatives have described to me how they feel about Mr Johnson in words so rude that I could not repeat them in print.
So what now?
First, the blame game. SNP members say that the UK was created as a voluntary association of four nations, and there is nothing voluntary about being forced to stay in a union against your will. The UK left the EU after a referendum vote, so why – they ask – is the UK now so undemocratic that Scotland cannot try to leave in similar fashion?
Historians note that the Scottish parliament in 1707 voted itself out of existence to join Westminster. So – this argument goes – why is the Scottish parliament of 2022 being denied the right to reverse the process?
Prime Minister Rishi Sunak appears to hope that being tough by saying "no" to a referendum will end the argument. It won’t. Scots have plotted independence long before Mr Sunak was born. As Prime Minister, he could theoretically be creative and say he will allow a referendum but only if a super-majority (say, 55 per cent of Scots) vote for independence. Yet, that won’t work either. Brexit – the momentous constitutional change that Mr Sunak supported – passed by just 52-48 per cent.
At least nowadays Scottish martyrs are no longer executed. Instead, they complain on television and social media about the unfairness of the Westminster government. What happens next – no one can be sure. But the “thrawn” – stubborn – battle for Scottish independence will outlast Mr Sunak’s time as Prime Minister.
For some, the dream – and for others the nightmare – shall indeed never die.
What are the influencer academy modules?
- Mastery of audio-visual content creation.
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Pearls on a Branch: Oral Tales
Najlaa Khoury, Archipelago Books
Mountain%20Boy
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Electoral College Victory
Trump has so far secured 295 Electoral College votes, according to the Associated Press, exceeding the 270 needed to win. Only Nevada and Arizona remain to be called, and both swing states are leaning Republican. Trump swept all five remaining swing states, North Carolina, Georgia, Pennsylvania, Michigan and Wisconsin, sealing his path to victory and giving him a strong mandate.
Popular Vote Tally
The count is ongoing, but Trump currently leads with nearly 51 per cent of the popular vote to Harris’s 47.6 per cent. Trump has over 72.2 million votes, while Harris trails with approximately 67.4 million.
The specs
Engine: 2.0-litre 4-cyl, 48V hybrid
Transmission: eight-speed automatic
Power: 325bhp
Torque: 450Nm
Price: Dh359,000
On sale: now
Copa del Rey
Barcelona v Real Madrid
Semi-final, first leg
Wednesday (midnight UAE)
Venue: Sharjah Cricket Stadium
Date: Sunday, November 25
Western Region Asia Cup T20 Qualifier
Sun Feb 23 – Thu Feb 27, Al Amerat, Oman
The two finalists advance to the Asia qualifier in Malaysia in August
Group A
Bahrain, Maldives, Oman, Qatar
Group B
UAE, Iran, Kuwait, Saudi Arabia
UAE group fixtures
Sunday Feb 23, 9.30am, v Iran
Monday Feb 25, 1pm, v Kuwait
Tuesday Feb 26, 9.30am, v Saudi
UAE squad
Ahmed Raza, Rohan Mustafa, Alishan Sharafu, Ansh Tandon, Vriitya Aravind, Junaid Siddique, Waheed Ahmed, Karthik Meiyappan, Basil Hameed, Mohammed Usman, Mohammed Ayaz, Zahoor Khan, Chirag Suri, Sultan Ahmed
TECH%20SPECS%3A%20APPLE%20WATCH%20SERIES%208
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The details
Colette
Director: Wash Westmoreland
Starring: Keira Knightley, Dominic West
Our take: 3/5
Dubai World Cup draw
1. Gunnevera
2. Capezzano
3. North America
4. Audible
5. Seeking The Soul
6. Pavel
7. Gronkowski
8. Axelrod
9. New Trails
10. Yoshida
11. K T Brave
12. Thunder Snow
13. Dolkong
Groom and Two Brides
Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
The%20Beekeeper
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The specs
Engine: 2.0-litre 4-cyl turbo
Power: 247hp at 6,500rpm
Torque: 370Nm from 1,500-3,500rpm
Transmission: 10-speed auto
Fuel consumption: 7.8L/100km
Price: from Dh94,900
On sale: now
Anxiety and work stress major factors
Anxiety, work stress and social isolation are all factors in the recogised rise in mental health problems.
A study UAE Ministry of Health researchers published in the summer also cited struggles with weight and illnesses as major contributors.
Its authors analysed a dozen separate UAE studies between 2007 and 2017. Prevalence was often higher in university students, women and in people on low incomes.
One showed 28 per cent of female students at a Dubai university reported symptoms linked to depression. Another in Al Ain found 22.2 per cent of students had depressive symptoms - five times the global average.
It said the country has made strides to address mental health problems but said: “Our review highlights the overall prevalence of depressive symptoms and depression, which may long have been overlooked."
Prof Samir Al Adawi, of the department of behavioural medicine at Sultan Qaboos University in Oman, who was not involved in the study but is a recognised expert in the Gulf, said how mental health is discussed varies significantly between cultures and nationalities.
“The problem we have in the Gulf is the cross-cultural differences and how people articulate emotional distress," said Prof Al Adawi.
“Someone will say that I have physical complaints rather than emotional complaints. This is the major problem with any discussion around depression."
Daniel Bardsley
Mohammed bin Zayed Majlis
Red Joan
Director: Trevor Nunn
Starring: Judi Dench, Sophie Cookson, Tereza Srbova
Rating: 3/5 stars
The five pillars of Islam
1. Fasting
2. Prayer
3. Hajj
4. Shahada
5. Zakat
The specs
Engine: 4.0-litre V8
Power: 503hp at 6,000rpm
Torque: 685Nm at 2,000rpm
Transmission: 8-speed auto
Price: from Dh850,000
On sale: now
MATCH INFO
Crawley Town 3 (Tsaroulla 50', Nadesan 53', Tunnicliffe 70')
Leeds United 0
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
Turkish Ladies
Various artists, Sony Music Turkey
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
FROM%20THE%20ASHES
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2017%20RESULTS%3A%20FRENCH%20VOTERS%20IN%20UK
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SPECS
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Killing of Qassem Suleimani
Secret Pigeon Service: Operation Colomba, Resistance and the Struggle to Liberate Europe
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