Stunning images of the early cosmos have been captured by the $10 billion James Webb Space Telescope.
The first image from the telescope to be released shows in incredible detail the galaxy cluster SMACS 0723 as it was 4.6 billion years ago.
US President Joe Biden revealed the picture during a live-streamed briefing at the White House on Tuesday.
The Hubble Space Telescope has captured the same area before, but James Webb, the world’s most powerful space observatory, was able to capture more details and in much higher resolution.
Thousands of galaxies — including the faintest objects ever observed in the infrared — have appeared in Webb’s view for the first time
European Space Agency
The telescope was launched in December to study galaxies formed shortly after the birth of the universe. It is a project by Nasa, the European Space Agency and Canadian Space Agency.
The first full set of images taken by the telescope will be released today at 6.30pm, UAE time.
These findings will allow researchers to learn more about the galaxies’ masses, age, histories and composition.
“The image shows the galaxy cluster SMACS 0723 as it appeared 4.6 billion years ago,” the European Space Agency said.
“The combined mass of this galaxy cluster acts as a gravitational lens, magnifying much more distant galaxies behind it.”
How did James Webb capture this image?
The telescope’s NIRCam (near-infrared camera) instrument has brought distant galaxies into sharp focus, helping show that they have tiny, faint structures never seen before, including star clusters and diffuse features.
Through this camera, the space observatory produced the deepest and sharpest infrared image of the distant universe that is known so far, showing light that has been travelling for 13 billion years.
The NIRCam is able to image the earliest stars and galaxies by capturing their infrared light, radiant energy that is invisible to the human eye but is felt as heat.
“This deep field, taken by Webb’s Near-Infrared Camera, is a composite made from images at different wavelengths, totalling 12.5 hours — achieving depths at infrared wavelengths beyond the Hubble Space Telescope’s deepest fields, which took weeks,” the European Space Agency said.
“Thousands of galaxies — including the faintest objects ever observed in the infrared — have appeared in Webb’s view for the first time.
“This slice of the vast universe is approximately the size of a grain of sand held at arm’s length by someone on the ground.”
Telescope will look even further back in time
Nasa administrator Bill Nelson said that the telescope will soon look back 13.5 billion years in time to make newer discoveries.
“Light travels at 186,000 miles per second, and that light that you are seeing from one of those little specks, has been traveling for over 13 billion years,” he said.
“The universe is almost 13.8 billion years old, so we’re going back further. We’re making discoveries with this.
“You’re going to see whether or not planets are habitable because we’re able to determine their atmospheres’ chemical composition.”
He briefed Mr Biden and US Vice President Kamala Harris on the first image.
“What you’re seeing there is galaxies that are shining around other galaxies whose light has been bent and you’re seeing just a small portion of the universe,” Mr Nelson said.
“A 100 years ago, we thought there was only one galaxy. Now, the number is unlimited.
“In our galaxies, we have billions of stars, or suns, and there are billions of galaxies and we’re getting glimpse.”
What’s next?
The space agency had identified five targets, including the first image that was just released.
Others are the Wasp-96 b, a planet that could be half the size of Jupiter and orbits a star 1,150 light years from Earth, the Southern Ring Nebula, Stephan’s Quintet (five galaxies) and the Carina Nebula.
Top tips
Create and maintain a strong bond between yourself and your child, through sensitivity, responsiveness, touch, talk and play. “The bond you have with your kids is the blueprint for the relationships they will have later on in life,” says Dr Sarah Rasmi, a psychologist.
Set a good example. Practise what you preach, so if you want to raise kind children, they need to see you being kind and hear you explaining to them what kindness is. So, “narrate your behaviour”.
Praise the positive rather than focusing on the negative. Catch them when they’re being good and acknowledge it.
Show empathy towards your child’s needs as well as your own. Take care of yourself so that you can be calm, loving and respectful, rather than angry and frustrated.
Be open to communication, goal-setting and problem-solving, says Dr Thoraiya Kanafani. “It is important to recognise that there is a fine line between positive parenting and becoming parents who overanalyse their children and provide more emotional context than what is in the child’s emotional development to understand.”
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
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