Nazanin Zaghari-Ratcliffe in Portcullis House, London, on March 21 after her release from detention in Iran a week earlier. . PA
Nazanin Zaghari-Ratcliffe in Portcullis House, London, on March 21 after her release from detention in Iran a week earlier. . PA
Nazanin Zaghari-Ratcliffe in Portcullis House, London, on March 21 after her release from detention in Iran a week earlier. . PA
Nazanin Zaghari-Ratcliffe in Portcullis House, London, on March 21 after her release from detention in Iran a week earlier. . PA

Nazanin Zaghari-Ratcliffe to publish memoir on Iran prison ordeal


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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

  • Nazanin Zaghari-Ratcliffe reunited with her husband, Richard Ratcliffe, and their daughter, Gabriella, after being held for six years in Iran. Photo: @TulipSiddiq via Twitter
    Nazanin Zaghari-Ratcliffe reunited with her husband, Richard Ratcliffe, and their daughter, Gabriella, after being held for six years in Iran. Photo: @TulipSiddiq via Twitter
  • Ms Zaghari-Ratcliffe and Anoosheh Ashoori, centre, with their families. Photo: @lilika49 via Twitter
    Ms Zaghari-Ratcliffe and Anoosheh Ashoori, centre, with their families. Photo: @lilika49 via Twitter
  • Nazanin Zaghari-Ratcliffe with her daughter at RAF Brize Norton airbase. EPA
    Nazanin Zaghari-Ratcliffe with her daughter at RAF Brize Norton airbase. EPA
  • Nazanin Zaghari-Ratcliffe with her daughter Gabriella, husband Richard and British Foreign Secretary Liz Truss at RAF Brize Norton. EPA
    Nazanin Zaghari-Ratcliffe with her daughter Gabriella, husband Richard and British Foreign Secretary Liz Truss at RAF Brize Norton. EPA
  • Nazanin Zaghari-Ratcliffe and Anoosheh Ashoori were released in March 2022. Reuters
    Nazanin Zaghari-Ratcliffe and Anoosheh Ashoori were released in March 2022. Reuters
  • Ms Zaghari-Ratcliffe and Mr Ashoori with the cabin crew in Brize Norton. Reuters
    Ms Zaghari-Ratcliffe and Mr Ashoori with the cabin crew in Brize Norton. Reuters
  • Ms Zaghari-Ratcliffe and Mr Ashoori as their plane flies over London. Reuters
    Ms Zaghari-Ratcliffe and Mr Ashoori as their plane flies over London. Reuters
  • Ms Zaghari-Ratcliffe sits in a plane en route to London after taking off from Teheran. Reuters
    Ms Zaghari-Ratcliffe sits in a plane en route to London after taking off from Teheran. Reuters
  • Mr Ashoori gestures as he sits in the plane heading to London. Reuters
    Mr Ashoori gestures as he sits in the plane heading to London. Reuters
  • Ms Zaghari-Ratcliffe was arrested in Tehran in April 2016 as she prepared to fly back to the UK, having taken her daughter Gabriella to see relatives. AFP
    Ms Zaghari-Ratcliffe was arrested in Tehran in April 2016 as she prepared to fly back to the UK, having taken her daughter Gabriella to see relatives. AFP
  • She was accused of plotting to overthrow the Iranian government and sentenced to five years in jail, spending four years in Tehran’s Evin Prison and one under house arrest. Photo: Tulip Siddiq / Twitter
    She was accused of plotting to overthrow the Iranian government and sentenced to five years in jail, spending four years in Tehran’s Evin Prison and one under house arrest. Photo: Tulip Siddiq / Twitter
  • Richard Ratcliffe with daughter Gabriella outside their house in London on Wednesday. AFP
    Richard Ratcliffe with daughter Gabriella outside their house in London on Wednesday. AFP
  • Ms Zaghari-Ratcliffe and Mr Ashoori arrive in Oman en route to the UK. Photo: @badralbusaidi / Twitter
    Ms Zaghari-Ratcliffe and Mr Ashoori arrive in Oman en route to the UK. Photo: @badralbusaidi / Twitter
  • Mr Ratcliffe went on a hunger strike in October 2021 in protest at the UK government’s failure to secure his wife's release. AFP
    Mr Ratcliffe went on a hunger strike in October 2021 in protest at the UK government’s failure to secure his wife's release. AFP
  • Ms Zaghari-Ratcliffe boards a plane as she prepares to leave Tehran. Reuters
    Ms Zaghari-Ratcliffe boards a plane as she prepares to leave Tehran. Reuters
  • Mr Ratcliffe told the media that the family plan to find solace elsewhere for a few days. Reuters
    Mr Ratcliffe told the media that the family plan to find solace elsewhere for a few days. Reuters
  • Gabriella was not yet two when her mother was arrested. Photo: Tulip Siddiq / Twitter
    Gabriella was not yet two when her mother was arrested. Photo: Tulip Siddiq / Twitter

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

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- 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

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Updated: October 19, 2022, 12:47 AM