The Duchess of Cambridge launches her 'Hold Still' photography competition. Getty Images
The Duchess of Cambridge launches her 'Hold Still' photography competition. Getty Images
The Duchess of Cambridge launches her 'Hold Still' photography competition. Getty Images
The Duchess of Cambridge launches her 'Hold Still' photography competition. Getty Images

Kate Middleton launches photo project to document life in lockdown Britain


Sophie Prideaux
  • English
  • Arabic

The Duchess of Cambridge has launched a project to encourage Britons to submit pictures of their daily lives in order to capture a snapshot of the UK during the coronavirus lockdown.

The Hold Still project, being run by London's National Portrait Gallery, aims to document the spirit and mood of the public during the six-week lockdown which has placed strict limitations on movement and socialising.

Kate, who is a patron of the gallery and herself a keen photographer, said the project sought to capture the "resilience, bravery, kindness" that people were experiencing in such extraordinary times.

"We've all been struck by some of the incredible images we've seen which have given us an insight into the experiences and stories of people across the country," she said in a statement.

"Some desperately sad images showing the human tragedy of this pandemic and other uplifting pictures showing people coming together to support those more vulnerable."

In an interview with This Morning, the duchess added that she was inspired to start the project after seeing the viral picture of nurse Aimee Goold and the marks left on her face from her personal protective equipment.

Kensington Palace said the project was open to submissions from Britons of all ages and abilities, with 100 shortlisted pictures, selected by the emotion and experience they convey rather technical quality, to feature in a digital exhibition.

Britain now has the highest recorded death toll from Covid-19 in Europe, according to figures released on Tuesday.

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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

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