Nazanin Zaghari-Ratcliffe is to write a memoir with her husband Richard Ratcliffe about her experience of being held in prison for six years in Iran.
The currently untitled book will tell the full story of Ms Zaghari-Ratcliffe’s imprisonment in Iran and her husband’s campaign for her release.
Ms Zaghari-Ratcliffe was visiting her parents in Iran when she was arrested in 2016. She was separated from her daughter as she was about to board a flight home from Tehran.
Iranian authorities accused her of being a spy, an accusation she denied.
After her arrest and imprisonment, her husband Richard organised a long-running campaign to free her, which included a 21-day hunger strike outside the Foreign Office.
Ms Zaghari-Ratcliffe returned home to the UK in March due to successful negotiations between the British and Iranian governments.
After her return, Ms Zaghari-Ratcliffe accused the UK Foreign Office of being complicit in forcing her to sign a letter of false confession to the Iranian government as part of the last-minute terms.
The government said it had advised her that the Iranians would not allow her to leave the country unless she did so, but that it had not forced her to sign the letter.
Nazanin Zaghari-Ratcliffe and Anoosheh Ashoori released – in pictures
Her memoir will be released in the autumn of 2023 by Penguin Random House.
Ms Zaghari-Ratcliffe said her “story as a hostage is unique, but it is also the story of many other women in Iran in prison who are unknown but have helped me enormously to go through this journey and come out of it stronger”.
“My story is a story of my own uncertainty, fear, faith, survival, hope and love, but also the story of unity and solidarity from so many others,” she said . “Their struggles continue today.”
Nazanin Zaghari-Ratcliffe claims she signed false confession 'under duress' - video
Parts of the couple’s story were “always on television, but some of the most important parts got missed”, Mr Ratcliffe said.
“Six years on, our story feels like a discovery of the darker sides of governments and of the kinder sides of people, but also across all the twists and turns simply how we survived,” he said.
“It took a village to get Nazanin home. I am really glad we have a happy ending to share.”
Nazanin Zaghari-Ratcliffe speaks for first time since release from Iran - video
Becky Hardie, deputy publishing director at Penguin Random House’s Chatto & Windus imprint, said the book was “about the power of love, the strength to resist and Nazanin’s long journey home to her family”.
“It is so human, so moving and so immediate, readers will be gripped from the start. But it brings with it important messages about our politics, and our roles as individuals in society," Ms Hardie said.
"This is a book that will change how we understand ourselves and our world. It will be a landmark piece of publishing that will live on for decades to come.”
'Is that mummy?' Emotional scenes as Nazanin and Anoosheh are reunited with their families - video
Tips for taking the metro
- set out well ahead of time
- make sure you have at least Dh15 on you Nol card, as there could be big queues for top-up machines
- enter the right cabin. The train may be too busy to move between carriages once you're on
- don't carry too much luggage and tuck it under a seat to make room for fellow passengers
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
Cryopreservation: A timeline
- Keyhole surgery under general anaesthetic
- Ovarian tissue surgically removed
- Tissue processed in a high-tech facility
- Tissue re-implanted at a time of the patient’s choosing
- Full hormone production regained within 4-6 months