Senior pupils at an Abu Dhabi school took on a leadership role to support fellow learners on their first day back in the classroom for six months.
British School Al Khubairat will welcome back hundreds of secondary grade pupils this week as part of a staggered return to in-person lessons, after months at home due to the Covid-19 pandemic.
Year 12 pupils filed through the corridors once more on Monday, with Year 10 back on Tuesday, Year 11 on Wednesday and Year 13 on Thursday.
Vedant Kahanna, head boy of the school, was one of a number of year 13 prefects to come back early on Monday to join teachers in guiding younger pupils around their new environment.
This is our last year at BSAK. Hopefully we can get a prom
In addition to the need for masks to be worn at all times, stickers and traffic cones have been placed all over the school to create separate paths for people walking in different directions.
The system will aid physical distancing measures and prevent overcrowding during the school day, but Vedant admitted it will take a little time to get used to.
“I ended up at a point where all the arrows were pointing on me so I got stuck and had to jump,” said the year 13 pupil from India.
“But once I spend a day around here, it shouldn’t be difficult.”
“We came here to make year 12's transition smoother and to show the new people around, and to make sure the one-way system is being followed.”
Vedant said the school felt like “a new place”, but he was happy to be back and was looking forward to meeting his classmates on Thursday.
“It is nice to see those people who you were only seeing on the screen all the time,” he said.
He said he found attending classes from home more convenient, but he missed the “human interaction”.
“The first thing I want to do on Thursday when I see my friends, we can’t meet up properly for social distancing, so I guess we will just tap feet.”
He said he had no fear or worries of returning back to school as “the excitement overrode any kind of fear”.
Tens of thousands of pupils are also heading back to school in Sharjah this week as part of nationwide efforts to ease Covid-19 restrictions.
Amelie Yazdabadi, head girl, said she was also glad to be back, “even if it meant following the one-way traffic system” in the corridors.
She reflected back on the last day at school in early March.
“It was World Book Day, and everyone had to come as a book character; I did Snow White and the Seven Dwarfs,” said the 17-year-old Briton.
“It was really a fun last day. And during our last session, we played Pictionary.”
She said they did not know it was going to be their last day at school for months to come.
“At first they told us it will be two weeks [of studying from home], and we really thought it was going to be just two weeks.”
The year 13 pupil said it would be difficult to get used to the new rules but she was happy to return to school.
“This is our last year at BSAK. It is a time when you really make those friendship groups, but with social distancing and not being able to sit together in a big group and no parties it won’t be the same," she said.
“Hopefully we can get a prom.”
Mark Leppard, headmaster at the school, was on hand as the Year 12 pupils arrived for lessons.
About 87 per cent of pupils chose to come back to school, with the rest decided to continue learning from home,
“Some are feeling vulnerable and some are still nervous,” said Mr Leppard.
In secondary, 500 out of 920 are returning this week.
He said he was confident that pupils will abide by Covid-19 rules.
“The students want to be in school. We’ve sent a lot of messages to them that we’re all in this together, and we want to stay open so if we stick to the rules we can do it,” he said.
Company Profile
Company name: Fine Diner
Started: March, 2020
Co-founders: Sami Elayan, Saed Elayan and Zaid Azzouka
Based: Dubai
Industry: Technology and food delivery
Initial investment: Dh75,000
Investor: Dtec Startupbootcamp
Future plan: Looking to raise $400,000
Total sales: Over 1,000 deliveries in three months
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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
Dunki
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The specs: 2019 BMW X4
Price, base / as tested: Dh276,675 / Dh346,800
Engine: 3.0-litre turbocharged in-line six-cylinder
Transmission: Eight-speed automatic
Power: 354hp @ 5,500rpm
Torque: 500Nm @ 1,550rpm
Fuel economy, combined: 9.0L / 100km
The Sand Castle
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Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
Lexus LX700h specs
Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
Power: 464hp at 5,200rpm
Torque: 790Nm from 2,000-3,600rpm
Transmission: 10-speed auto
Fuel consumption: 11.7L/100km
On sale: Now
Price: From Dh590,000
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The specs
Engine: 4.0-litre V8 twin-turbocharged and three electric motors
Power: Combined output 920hp
Torque: 730Nm at 4,000-7,000rpm
Transmission: 8-speed dual-clutch automatic
Fuel consumption: 11.2L/100km
On sale: Now, deliveries expected later in 2025
Price: expected to start at Dh1,432,000
Company%20Profile
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The flights
Emirates and Etihad fly direct from the UAE to Geneva from Dh2,845 return, including taxes. The flight takes 6 hours.
The package
Clinique La Prairie offers a variety of programmes. A six-night Master Detox costs from 14,900 Swiss francs (Dh57,655), including all food, accommodation and a set schedule of medical consultations and spa treatments.
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MWTC
Tickets start from Dh100 for adults and are now on sale at www.ticketmaster.ae and Virgin Megastores across the UAE. Three-day and travel packages are also available at 20 per cent discount.
Opening Premier League fixtures, August 14
- Brentford v Arsenal
- Burnley v Brighton
- Chelsea v Crystal Palace
- Everton v Southampton
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German intelligence warnings
- 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
- 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
- 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250
Source: Federal Office for the Protection of the Constitution
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UAE fixtures
Thursday February 8, v Kenya; Friday February 9, v Canada; Sunday February 11, v Nepal; Monday February 12, v Oman; Wednesday February 14, v Namibia; Thursday February 15, final