Blood money cases move too slowly


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After a murder conviction, Sharia law gives the victim's family three options: demand the death penalty, accept blood money or forgive the killer. The process is meant to prevent a cycle of revenge by reaching an understanding among the adult members of the victim's family that they will not seek further retribution.

But centuries after it was adopted as part of Islamic Sharia, elements of the system's implementation are causing some concern.

In the UAE, as The National reports today, defendants on trial for murder can languish in jail for years, if officials have difficulties in finding the heirs of the dead person. According to a court clerk, about 12 cases have been left unresolved due to problems in locating the heirs; the oldest such case is said to date back to 2006. Judges delay proceedings, even the presentation of a defence, until the victim's family lodges a decision.

The issue becomes complicated if the victim's family lives in remote villages in a foreign country, where the lack of an efficient address system may make it difficult even for their own government to find them.

Judges tend to delay murder cases, sometimes from the belief that this will give a victim's family that is insisting on execution the time to reconsider. As one court clerk said, a judge may even delay all murder cases under his control, due to obstacles in one case, with this motive. Judges also tend to set distant dates for hearings, slowing the process.

There is room in Sharia law for limiting the time judges can wait for families to issue a verdict. In wrongful death cases, for example, a person is required by Sharia to pay within three years. The purpose is to avoid delays in justice; and the same principle should apply to the time for a family's decision. The purpose of such trials, after all, is to pursue justice and prevent familial retribution.

If a family fails to respond to a court's request that a trial proceed, then the country has met its responsibility and should be able to issue a verdict within a fixed deadline - after that, it becomes the duty of the country of the killer or the victim to ensure harmony between citizens.

These delays are in no one's interest. They drain the country's court resources and stall justice. Authorities have good reason to consider ways to improve the court's efficiency in these cases by reforming the law on blood money and increasing cooperation with other countries.

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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