• Stephen Haw sees off his sons Hugo, nine and Hector, seven at the gates of Brighton College in Abu Dhabi. All photos by Victor Besa / The National
    Stephen Haw sees off his sons Hugo, nine and Hector, seven at the gates of Brighton College in Abu Dhabi. All photos by Victor Besa / The National
  • Johnny Archer, nine and mother, Anna pictured before the start of the school day
    Johnny Archer, nine and mother, Anna pictured before the start of the school day
  • A father gives his daughter a final hug before school
    A father gives his daughter a final hug before school
  • Darcey Clement, nine, says goodbye to her dog Bella, before going to class
    Darcey Clement, nine, says goodbye to her dog Bella, before going to class
  • Eshan Boly, aged nine, in front of Brighton College in Khalifa Park
    Eshan Boly, aged nine, in front of Brighton College in Khalifa Park
  • Children have been at home since March when schools closed
    Children have been at home since March when schools closed
  • Parents have been preparing their children for the big day, ensuring they have masks and sanitisers and are aware of the need to follow various rules
    Parents have been preparing their children for the big day, ensuring they have masks and sanitisers and are aware of the need to follow various rules
  • Parents have been preparing their children for the big day, ensuring they have masks and sanitisers and are aware of the need to follow various rules
    Parents have been preparing their children for the big day, ensuring they have masks and sanitisers and are aware of the need to follow various rules
  • Pupils brought their own lunch in cool boxes given that school canteens are closed
    Pupils brought their own lunch in cool boxes given that school canteens are closed
  • Parents see their children off at the school gates
    Parents see their children off at the school gates
  • Schools and authorities have implemented a series of guidelines to ensure staff and pupil safety
    Schools and authorities have implemented a series of guidelines to ensure staff and pupil safety
  • Parents see their children off at the school gates. Abu Dhabi has a staggered return to the school year
    Parents see their children off at the school gates. Abu Dhabi has a staggered return to the school year

Back to school: Abu Dhabi issues guidelines for school bus safety


  • English
  • Arabic

Abu Dhabi transport chiefs have set out a series of strict measures governing school transportation.

They detail the rules that must be followed by drivers, schools and operators.

The rules were published by the Department of Municipalities and Transport and the Integrated Transport Centre, the entity responsible for operating public transport in the emirate.

The rules include ensuring all drivers undergo a Covid-19 test every 14 days, while face masks and gloves must be worn. Physical distancing must be practised on buses – every other seat must be empty with a distance of 2 metres.

Buses can operate at 50 per cent capacity, screens are to be placed between drivers and pupils, and the vehicles must be regularly sterilised.

Al pupils over 6 must wear a face mask and stick to designed seats.

Schools, meanwhile, must ensure drivers and supervisors are free of Covid-19 and ask parents to sign a pledge agreeing to inform children about the virus and safety measures.

Drivers and supervisors must download Al Hosn smartphone app and prevent pupils who show any Covid-19 symptoms from boarding the bus.

Other measures such as checking temperatures, sanitisation and awareness campaigns are also detailed in the rules.

Schools have been closed since March to curb the spread of Covid-19 and safeguard public health.

Hundreds of thousands of pupils across the UAE returned to school on Sunday.

It followed a huge Covid-19 testing drive for teachers, staff and drivers to limit the spread of infection. The authorities have not yet said how often teachers will be tested for the virus.

Abu Dhabi and Sharjah are to stagger the return to classes, while in Dubai all schools can open from Sunday.

SAUDI RESULTS

Team Team Pederson (-40), Team Kyriacou (-39), Team De Roey (-39), Team Mehmet (-37), Team Pace (-36), Team Dimmock (-33)

Individual E. Pederson (-14), S. Kyriacou (-12), A van Dam (-12), L. Galmes (-12), C. Hull (-9), E. Givens (-8),

G. Hall (-8), Ursula Wikstrom (-7), Johanna Gustavsson (-7)

Bharatanatyam

A ancient classical dance from the southern Indian state of Tamil Nadu. Intricate footwork and expressions are used to denote spiritual stories and ideas.

MATCH INFO

Quarter-finals

Saturday (all times UAE)

England v Australia, 11.15am 
New Zealand v Ireland, 2.15pm

Sunday

Wales v France, 11.15am
Japan v South Africa, 2.15pm

The White Lotus: Season three

Creator: Mike White

Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell

Rating: 4.5/5

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

Company profile

Name: Fruitful Day

Founders: Marie-Christine Luijckx, Lyla Dalal AlRawi, Lindsey Fournie

Based: Dubai, UAE

Founded: 2015

Number of employees: 30

Sector: F&B

Funding so far: Dh3 million

Future funding plans: None at present

Future markets: Saudi Arabia, potentially Kuwait and other GCC countries