Apollo 8, the first manned mission to the moon, entered lunar orbit on Christmas Eve, Dec. 24, 1968. That evening, the astronauts-Commander Frank Borman, Command Module Pilot Jim Lovell, and Lunar Module Pilot William Anders-held a live broadcast from lunar orbit, in which they showed pictures of the Earth and moon as seen from their spacecraft. Said Lovell, "The vast loneliness is awe-inspiring and it makes you realize just what you have back there on Earth." They ended the broadcast with the crew taking turns reading from the book of Genesis. Image Credit: NASA
Apollo 8, the first manned mission to the moon, entered lunar orbit on Christmas Eve, Dec. 24, 1968. That evening, the astronauts-Commander Frank Borman, Command Module Pilot Jim Lovell, and Lunar Module Pilot William Anders-held a live broadcast from lunar orbit, in which they showed pictures of the Earth and moon as seen from their spacecraft. Said Lovell, "The vast loneliness is awe-inspiring and it makes you realize just what you have back there on Earth." They ended the broadcast with the crew taking turns reading from the book of Genesis. Image Credit: NASA
Apollo 8, the first manned mission to the moon, entered lunar orbit on Christmas Eve, Dec. 24, 1968. That evening, the astronauts-Commander Frank Borman, Command Module Pilot Jim Lovell, and Lunar Mod
I never look at the Moon without being reminded of Neil Armstrong and Buzz Aldrin – and of the day, July 20, 1969, when they left their first footprints on its dusty surface. The exploit seems even more heroic in retrospect, when we realise how "primitive" the technology was: Nasa's entire suite of computers was less powerful than a single smartphone today.
Apollo 11 was only 12 years after the USSR's first Sputnik satellite launched into orbit around the Earth. Had the pace of missions been sustained in the subsequent half-century, there would surely have been footprints on Mars long before today.
But this has not happened.
The reason, of course, is that Apollo was motivated by the US strategic imperative to "beat the Russians"; it consumed up to four per cent of the US federal budget. Once US primacy was achieved, continuing gargantuan levels of funding was not justifiable, and the Apollo Programme ended in 1972 with the safe return of Apollo 17.
Hundreds more people have ventured into space in the ensuing decades, but – anti-climactically – they have done no more than circle the Earth in low orbit, mostly in the International Space Station.
Space technology has nonetheless burgeoned. There is participation from more than 70 nations, as well as the commercial sector. We routinely depend on orbiting satellites for communication, navigation, environmental monitoring, surveillance and weather forecasting. And space technology offers a huge boost to astronomers, lifting telescopes into orbits far above the blurring and absorptive effects of Earth's atmosphere.
The sector has been energised by private companies, such as Elon Musk's SpaceX and Jeff Bezos's Blue Origin. These ventures bring a can-do Silicon Valley culture into a domain long dominated by Nasa and a few aerospace conglomerates. They have developed the techniques to recover and reuse the main launch rocket, presaging real cost savings.
Machine learning is advancing quickly, as is sensor technology. In coming decades, the entire solar system – planets, moons, and asteroids – will be explored by fleets of tiny, automated probes interacting with one another like a flock of birds.
Giant robotic fabricators will construct, in space, solar energy collectors, telescopes and other giant structures. Indeed, much industrial production could eventually happen away from Earth.
Ever more capable instruments have been sent to Mars to orbit around the red planet or land on its surface. They will be joined next year by the UAE's Hope spacecraft to study the Martian climate – hopefully a pathfinder for other projects, both inspirational and practical, from the Middle East.
But the extra cost of sending humans – and returning them safely – remains significant. So will humans once again venture into what we call “deep space”, rather than simply orbiting the Earth?
Nasa astronauts Doug Hurley, foreground, and Bob Behnken call down to mission controllers for a report on their second flight day onboard the SpaceX Crew Dragon spacecraft on Nasa's SpaceX Demo-2 mission approaching to dock to the International Space Station (ISS). Nasa TV / EPA
SpaceX's Crew Dragon spacecraft approaches to dock to ISS. Nasa TV / EPA
SpaceX's Crew Dragon spacecraft approaches to dock to ISS. Nasa TV / EPA
SpaceX's Crew Dragon spacecraft approaches to dock to ISS. Nasa TV / EPA
The SpaceX Dragon crew capsule, with Nasa astronauts Doug Hurley and Robert Behnken aboard, docks with the International Space Station. Nasa TV / AP
The SpaceX Dragon crew capsule, with Nasa astronauts Doug Hurley and Robert Behnken aboard, docks with the International Space Station. Nasa TV / AP
The SpaceX Dragon crew capsule, with Nasa astronauts Doug Hurley and Robert Behnken aboard, docks with the International Space Station. Nasa TV / AP
SpaceX Crew Dragon is seen from the International Space Station during the spacecraft's approach to the orbiting laboratory. Nasa TV / EPA
SpaceX Falcon 9 rocket carrying the company's Crew Dragon spacecraft launched from Launch Complex 39A on Nasa’s SpaceX Demo-2 mission to the International Space Station with Nasa astronauts Robert Behnken and Douglas Hurley onboard, at Nasa's Kennedy Space Centre in Florida. Nasa / AFP
To today’s young people, the Apollo programme is ancient history. It was all over long before they were ever born. Of the 12 men who walked on the moon, only three are still living. We could be nearing a time when no human has a first-hand memory of standing on another world.
Along with millions of others, I would be saddened if human exploration of deep space faded into history.
Mars is a more alluring target than the Moon, albeit more remote. I hope that some people alive today will walk on the red planet’s surface – as an adventure, and as a step towards the stars.
Nasa’s Space Shuttle, when it was operational, was launched more than 130 times. Its two crashes were national traumas because it had been promoted unwisely as a safe vehicle for civilians (and because a schoolteacher, Christa McAuliffe, was one of the casualties). Test pilots and adventurers would readily accept much more risk than the two per cent implicit in the experience of the Space Shuttle programme.
China has the resources, the dirigisme and maybe even the willingness to undertake an Apollo-style programme. It already achieved a "first" by landing on the far side of the Moon, and will surely follow this up with a manned Lunar base. But a clearer-cut "great leap forward" in Chinese space exploration would involve footprints on Mars, not just on the Moon.
Looking further ahead, the UAE envisages that, by 2117, there could be a real "city" on Mars, and it is welcome to have this inspirational goal to inspire interest among the next generation and inspire innovation in the region.
I think the future of manned spaceflight also lies with privately funded adventurers who are prepared to participate in a cut-price programme far riskier than the kind Nasa has been able to impose upon its astronauts thus far.
The phrase “space tourism” should be avoided. It lulls people into believing that such ventures are genuinely safe. And if that is the perception, the inevitable accidents will be as traumatic as those of the Shuttle. These exploits must be sold, so to speak, as dangerous sports, or intrepid exploration.
So I hope that adventurers and thrill-seekers later this century might establish a fragile base on Mars. But do not ever expect mass emigration from Earth. And here I disagree with Mr Musk and with my late Cambridge colleague Stephen Hawking, who enthuse about a rapid build-up of large-scale Martian communities.
Space does not offer an escape from all of Earth’s problems. We have got to solve these here. Coping with climate change may seem daunting, but it is simple compared to terraforming Mars. No place in our solar system offers an environment as clement as even the Antarctic, or the top of Everest. There is no “Planet B” for ordinary, risk-averse people. We must cherish our Earthly home and our global heritage – but continue to seek inspiration from the stars.
Martin Rees is the UK’s Astronomer Royal and the author of On the Future: Prospects for Humanity
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
What the law says
Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.
“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.
“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”
If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.
Gifts exchanged
King Charles - replica of President Eisenhower Sword
Queen Camilla - Tiffany & Co vintage 18-carat gold, diamond and ruby flower brooch
Donald Trump - hand-bound leather book with Declaration of Independence
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
Favourite book: Peter Rabbit. I used to read it to my three children and still read it myself. If I am feeling down it brings back good memories.
Best thing about your job: Getting to help people. My mum always told me never to pass up an opportunity to do a good deed.
Best part of life in the UAE: The weather. The constant sunshine is amazing and there is always something to do, you have so many options when it comes to how to spend your day.
Favourite holiday destination: Malaysia. I went there for my honeymoon and ended up volunteering to teach local children for a few hours each day. It is such a special place and I plan to retire there one day.
National Bonds unveiled a Golden Pension Scheme in 2022 to help private-sector foreign employees with their financial planning.
In April 2021, Hayah Insurance unveiled a workplace savings plan to help UAE employees save for their retirement.
Lunate, an Abu Dhabi-based investment manager, has launched a fund that will allow UAE private companies to offer employees investment returns on end-of-service benefits.
