Amber Heard is at the centre of controversy again after doubt has been cast over her role in Aquaman 2.
Gossip website Just Jared reported on Tuesday that an anonymous "insider" confirmed the actress, who has recently been embroiled in a high-profile court case with ex-husband Johnny Depp, was being recast in the sequel, in which she is set to reprise her role as Mera, Aquaman's beau.
“Warner Bros decided to recast Amber Heard’s role after screen-testing the movie. They are going to be doing reshoots with Jason Momoa and Nicole Kidman,” they reportedly said.
A representative for Heard, however, has denied the reports.
“The rumour mill continues as it has from day one — inaccurate, insensitive and slightly insane," a representative told the industry publication Variety on Tuesday.
The story on Just Jared was later updated to say sources said Heard had "not been completely cut from the film. She still has a small role."
During the defamation trial with Depp, Heard claimed she had to "fight really hard" to keep the role and that the new script featured a "very pared-down version" of her role.
A petition to remove Heard from the Aquaman sequel has been doing the rounds for weeks and has been signed by millions of people, with the new goal being upped to six million. It is one of the most signed petitions ever on Change.org.
The online petition calls on Warner Bros and DC Entertainment to eliminate Heard from Aquaman and the the Lost Kingdom, which is due for release on Friday, March 17, 2023.
“Amber Heard has been exposed as a domestic abuser by Johnny Depp. Men are victims of domestic abuse, just like women,” says the petition. “This must be recognised, and action must be taken to prevent a known abuser from being celebrated within the entertainment industry.”
Director James Wan took to Instagram in January to announce that filming of Aquaman and the Lost Kingdom had come to an end. “And finally, finally, finally picture wrap on the actual last day of #Aquaman2."
The Aquaman sequel has Momoa returning in the titular role, alongside Yahya Abdul-Mateen II, Randall Park, Temuera Morrison, Dolph Lundgren and Kidman.
A US jury awarded Jonny Depp $10.4 million in damages from a defamation case surrounding a 2018 Washington Post article in which Heard called herself a “public figure representing domestic abuse".
Heard was awarded $2m in damages after winning one count of her countersuit after successfully arguing Depp's lawyer defamed her by claiming her allegations were a "hoax".
Depp lost a libel trial in a UK court two years ago against a British tabloid that labelled him a "wife beater".
A lawyer for Heard earlier this month said the actress was unable to pay Depp the millions he was awarded in damages.
RESULT
Everton 2 Huddersfield Town 0
Everton: Sigurdsson (47'), Calvert-Lewin (73')
Man of the Match: Dominic Calvert-Lewin (Everton)
Manchester United v Liverpool
Premier League, kick off 7.30pm (UAE)
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
The biog
Favourite film: Motorcycle Dairies, Monsieur Hulot’s Holiday, Kagemusha
Favourite book: One Hundred Years of Solitude
Holiday destination: Sri Lanka
First car: VW Golf
Proudest achievement: Building Robotics Labs at Khalifa University and King’s College London, Daughters
Driverless cars or drones: Driverless Cars