Indonesia's Mount Semeru volcano spews lava and ash – in pictures

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1st Test England win by 211 runs at Lord's, London

2nd Test South Africa win by 340 runs at Trent Bridge, Nottingham

3rd Test July 27-31 at The Oval, London

4th Test August 4-8 at Old Trafford, Manchester

• Debate the issue, don't attack the person
• Build the relationship and dialogue by seeking to find common ground
• Express passion for the issue but be aware of when you're losing control or when there's anger. If there is, pause and take some time out.
• Listen actively without interrupting
• Avoid assumptions, seek understanding, ask questions

• As per the document, there are six filing options, including choosing to report on a realisation basis and transitional rules for pre-tax period gains or losses. 
• SMEs with revenue below Dh3 million per annum can opt for transitional relief until 2026, treating them as having no taxable income. 
• Larger entities have specific provisions for asset and liability movements, business restructuring, and handling foreign permanent establishments.