• How Sam Ray and his family celebrate Christmas in their house in Mirdif, Dubai. Sam has Angelman syndrome. Mirdif, Dubai. All photo: Chris Whiteoak / The National
    How Sam Ray and his family celebrate Christmas in their house in Mirdif, Dubai. Sam has Angelman syndrome. Mirdif, Dubai. All photo: Chris Whiteoak / The National
  • Sam was diagnosed with Angelman syndrome in 2017
    Sam was diagnosed with Angelman syndrome in 2017
  • He was born in Fujairah
    He was born in Fujairah
  • And has an older sister, Maya
    And has an older sister, Maya
  • The decorations are kept inside the kitchen
    The decorations are kept inside the kitchen
  • AS is associated with delayed mental development, and several notable behaviours especially among kids
    AS is associated with delayed mental development, and several notable behaviours especially among kids
  • Over the years, Emily has learned to celebrate a 'Sam-proof' Christmas
    Over the years, Emily has learned to celebrate a 'Sam-proof' Christmas
  • The Ray family lives in a villa in Mirdif
    The Ray family lives in a villa in Mirdif
  • Angelman syndrome is a complex genetic disorder that occurs in 1 in around 15,000 people
    Angelman syndrome is a complex genetic disorder that occurs in 1 in around 15,000 people
  • Sam loves going to Santa's grottos, running around in open spaces and meeting new people
    Sam loves going to Santa's grottos, running around in open spaces and meeting new people
  • Emily says it is still important for their family to celebrate Christmas in one way or another
    Emily says it is still important for their family to celebrate Christmas in one way or another
  • Sam is seven years old
    Sam is seven years old
  • Emily has to ensure her house is a safe environment for Sam. The chairs are attached to the table
    Emily has to ensure her house is a safe environment for Sam. The chairs are attached to the table
  • Emily is active in raising awareness about Sam's rare condition
    Emily is active in raising awareness about Sam's rare condition
  • This Christmas, Emily and her family are invited for a special lunch hosted by another Dubai resident, who got in touch on Facebook
    This Christmas, Emily and her family are invited for a special lunch hosted by another Dubai resident, who got in touch on Facebook

Celebrating Christmas with an angel


  • English
  • Arabic

Extravagant Christmas trees embellished with crystal ornaments, tables decked with eye-catching decorations, elegant tapestries and flashy string lights — some people go all out to imbibe the festive spirit. It's different for long-time Dubai resident Emily Ray.

When you enter her house in Mirdif, you will notice it's bare — white tiles, a leather couch and a dining table with chairs bolted to it. Ms Ray's Christmas decorations are tucked away in the kitchen, cordoned off with a gate, in consideration of her son Sam, who has a rare genetic disorder.

“There are things we have to do to still be able to celebrate Christmas, with all the idea of the decorations, bearing in mind we have a child who doesn't understand instructions and danger, a child who won't ever stop destroying stuff because that's what he thinks is fun,” she tells The National.

Sam, 7, has Angelman syndrome , a genetic disorder that primarily affects the nervous system and occurs in one in about 15,000 people.

Ms Ray put the Christmas decorations in the kitchen and secured the room with a transparent wall and fence. Chris Whiteoak / The National
Ms Ray put the Christmas decorations in the kitchen and secured the room with a transparent wall and fence. Chris Whiteoak / The National

The condition is associated with delayed development, and notable behaviour especially among children includes: excitement, pulling hair, hugging and a short attention span, as well as grabbing objects and people in their surroundings.

This has presented a unique challenge for Ms Ray's family, who have had to adapt their home to Sam's needs.

“Our house is not like anyone else's house. All the cables, everything, are tidied away; all the knobs are flat; the chairs are attached to the table; the curtains are rolled halfway up so he can't pull them down; and we have gates everywhere,” she says.

This also informs how she decorates her house on special occasions such as Christmas.

“When Sam was little, and he was not as tall as he is now, the Christmas tree would be hanging from the ceiling, and we used to have bookcases that we put ornaments on top of,” she says, explaining they can't do it now because Sam has grown taller and stronger.

A hanging Christmas tree, which the Ray family used in the past. Photo: Emily Ray
A hanging Christmas tree, which the Ray family used in the past. Photo: Emily Ray

“Everything is in the kitchen, and it obviously stops Sam from getting to them. It's not safe for him and it's not safe for the Christmas tree,” she says with a chuckle.

Ms Ray describes seeing houses with classic Christmas decorations as bittersweet, saying, “You sometimes wish that your house could look like a typical house. When I had a seven-year-old, I was not expecting to have toddler's toys in my house any more. I expected to have my books, my ornaments and my plants.

“Sometimes I look at those houses and think, ‘That must be so nice for a family who doesn't have to think about a child like Sam.’”

Christmas decorations inside Emily Ray's kitchen. Chris Whiteoak / The National
Christmas decorations inside Emily Ray's kitchen. Chris Whiteoak / The National

However, this has not stopped Ms Ray from making sure they still celebrate Christmas in one way or another. She also has a daughter, Maya, eight.

“It's been a celebration for us since I was a child, and it's important for my daughter, too. Just because you have a child who has no idea what Christmas is, it doesn't mean you can't enjoy it,” she explains.

“Sam is different, but he is not less [of a child]. It doesn't mean that he can't live a fairly typical life. We just have to make adjustments. We have to think outside the box.”

Ms Ray takes Sam to visit Santa, which she says he enjoys a lot.

“When he sees new people, he's happy,” she adds.

“He loves going to Santa's grottos, and luckily two of the Santas here are my friends. Whenever we're going, I warn them in advance and I say, ‘We're coming today, get ready for Sam'.”

Over the years, Ms Ray has learnt to ensure Sam's safety when it comes to visiting crowded places.

“We have to be very vigilant because he can be very fast, and as much as we can, we try to pre-empt anything that might go wrong,” she says.

“We also have to rely a lot on people's understanding that he is not a neurotypical child. We have to hope that the people we meet will understand.”

Ms Ray says it also depends a lot on the availability of people of determination facilities in places they go to, particularly mentioning Santa's grotto in Wafi City Mall which has priority access.

In cases where these facilities aren't available, Ms Ray says: “You have to be strong enough and feel that you're able to advocate for him, because he has no voice.”

This happened recently at Dubai Expo City's Christmas tree lighting, where Ms Ray convinced the staff to let them cross the barricade and allow Sam to enjoy the event as much as anybody else.

“He was able to take part, live it and enjoy it, the same as someone else outside of the barrier who is taller or a child who can sit on someone's shoulders safely,” she explains. “You always have to think 'what is happening at the moment and how can I improve it for Sam', so he can have the same experiences.”

Last year was particularly remarkable for Ms Ray, when they were invited for a Christmas Day lunch hosted by another Dubai resident, who got in touch on Facebook. She met other single mothers during the lunch, and they all kept in touch afterwards.

Emily Ray with her children, Sam and Maya. Chris Whiteoak / The National
Emily Ray with her children, Sam and Maya. Chris Whiteoak / The National

Holding back her tears, Ms Ray says: “We all joined together for this Christmas lunch. We kept in touch for the whole year, and we still support each other. We are all single mothers doing our best, doing what we can for our children.

“It was a special meal, but it wasn't just a meal,” she says. She adds that she cherishes these experiences, which wouldn't have happened if she didn't have Sam.

“Those experiences come about because of the power of Sam. He doesn't even talk, and he doesn't need to. He touches and connects people, and makes them smile.”

It is clear how much Sam has changed the meaning of Christmas for Ms Ray and her family, made even more poignant by the special Christmas Day lunch on a beachfront venue on The Palm Jumeirah, which they are also doing this year.

“It was not about where we were. It's got nothing to do with that. It's about Sam being accepted,” she says.

“Not everybody's Christmas is the same. It is what you make it to be.”

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

RESULTS FOR STAGE 4

Stage 4 Dubai to Hatta, 197 km, Road race.

Overall leader Primoz Roglic SLO (Team Jumbo - Visma)

Stage winners: 1. Caleb Ewan AUS (Lotto - Soudal) 2. Matteo Moschetti ITA (Trek - Segafredo) 3. Primoz Roglic SLO (Team Jumbo - Visma)

%20Ramez%20Gab%20Min%20El%20Akher
%3Cp%3E%3Cstrong%3ECreator%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStreaming%20on%3A%20%3C%2Fstrong%3EMBC%20Shahid%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2.5%2F5%3C%2Fp%3E%0A
SERIES INFO

Schedule:
All matches at the Harare Sports Club
1st ODI, Wed Apr 10
2nd ODI, Fri Apr 12
3rd ODI, Sun Apr 14
4th ODI, Sun Apr 16

UAE squad
Mohammed Naveed (captain), Rohan Mustafa, Ashfaq Ahmed, Shaiman Anwar, Mohammed Usman, CP Rizwan, Chirag Suri, Mohammed Boota, Ghulam Shabber, Sultan Ahmed, Imran Haider, Amir Hayat, Zahoor Khan, Qadeer Ahmed

Zimbabwe squad
Peter Moor (captain), Solomon Mire, Brian Chari, Regis Chakabva, Sean Williams, Timycen Maruma, Sikandar Raza, Donald Tiripano, Kyle Jarvis, Tendai Chatara, Chris Mpofu, Craig Ervine, Brandon Mavuta, Ainsley Ndlovu, Tony Munyonga, Elton Chigumbura

RESULTS

2.30pm Jaguar I-Pace – Conditions (PA) Dh80,000 (Dirt)
1,600m 

Winner Namrood, Antonio Fresu (jockey), Musabah Al Muhairi
(trainer) 

3.05pm Land Rover Defender – Maiden (TB) Dh82,500 (D)
1,400m 

Winner Shadzadi, Tadhg O’Shea, Bhupat Seemar 

3.40pm Jaguar F-Type – Maiden (TB) Dh82,500 (Turf) 1,600m 

Winner Tahdeed, Fernando Jara, Nicholas Bachalard 

4.15pm New Range Rover – Handicap (TB) Dh87,500 (D) 1,400m 

Winner Shanty Star, Richard Mullen, Rashed Bouresly 

4.50pm Land Rover – Handicap (TB) Dh95,000 (T) 2,400m 

Winner Autumn Pride, Bernardo Pinheiro, Helal Al Alawi 

5.25pm Al Tayer Motor – Handicap (TB) Dh95,000  T) 1,000m 

Winner Dahawi, Antonio Fresu, Musabah Al Muhairi 

6pm Jaguar F-Pace SVR – Handicap (TB) Dh87,500 (D) 1,600m 

Winner Scabbard, Sam Hitchcock, Doug Watson  

A Long Way Home by Peter Carey
Faber & Faber

Updated: December 23, 2022, 6:02 PM