From left: Kathy Najimy as Mary Sanderson; Bette Midler as Winifred Sanderson; and Sarah Jessica Parker as Sarah Sanderson in 'Hocus Pocus 2'. Photo: Disney+
From left: Kathy Najimy as Mary Sanderson; Bette Midler as Winifred Sanderson; and Sarah Jessica Parker as Sarah Sanderson in 'Hocus Pocus 2'. Photo: Disney+
From left: Kathy Najimy as Mary Sanderson; Bette Midler as Winifred Sanderson; and Sarah Jessica Parker as Sarah Sanderson in 'Hocus Pocus 2'. Photo: Disney+
From left: Kathy Najimy as Mary Sanderson; Bette Midler as Winifred Sanderson; and Sarah Jessica Parker as Sarah Sanderson in 'Hocus Pocus 2'. Photo: Disney+

'Hocus Pocus 2' release date, cast and plot for Disney+ original film


Evelyn Lau
  • English
  • Arabic

Almost 30 years since the Black Flame Candle was lit, the Sanderson sisters have returned.

A trailer has been released for Hocus Pocus 2, the sequel to the 1993 Disney film starring Bette Midler, Sarah Jessica Parker and Kathy Najimy as three resurrected witches who are looking to exact revenge.

The latest film sees them return to present-day Salem, Massachusetts, where a new group of high school students must band together to stop the sisters.

When is ‘Hocus Pocus 2’ coming out?

The film will be released as a Disney+ original, meaning it will be on the streaming platform from September 30.

Who is in the cast?

Midler, Parker and Najimy will reprise their roles as witches Winifred, Sarah and Mary Sanderson. Whitney Peak, Lilia Buckingham, Belissa Escobedo also star as Becca, Cassie and Izzy, friends who accidentally resurrect the witches and are left trying to stop them.

Doug Jones returns as Billy Butcherson, an ex-boyfriend poisoned by Winnie in 1693 who is brought back to life as a zombie.

Also joining the cast are Hannah Waddingham, who plays the Witch, a mysterious new character, Tony Hale, who appears as Jefry Traske, the mayor of Salem, and Sam Richardson as Gilbert, the owner of the Olde Salem Magic Shoppe.

What is ‘Hocus Pocus 2’ about?

The one-and-a-half-minute teaser offers the first glimpse of Midler, Parker and Najimy reprising their roles as the Sanderson sisters — looking much like they very much identical to what they did in the 1993 film.

We're introduced to high school students Becca, Cassie and Izzy who are preparing for a Halloween birthday ritual, which includes a stop at the magic shop. Gilbert, the shop owner, offers some cautionary words about how legend suggests that "on her 16th birthday, a witch gets her powers." The trailer then shows Becca and Izzy light the Black Flame Candle, bringing the Sanderson sisters back from the dead.

"Lock up your children! Yes, Salem, we're back!" squeals Winifred Sanderson at the end of the clip, amid crashes of thunder and lightning. Next a short scene shows a man at the fair asking the witches if they're "looking for the stage" — a clear reference to their memorable I Put a Spell on You performance from the first film.

"Always," Winifred says with a sinister look in her eye.

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What is Financial Fair Play?
Introduced in 2011 by Uefa, European football’s governing body, it demands that clubs live within their means. Chiefly, spend within their income and not make substantial losses.

What the rules dictate? 
The second phase of its implementation limits losses to €30 million (Dh136m) over three seasons. Extra expenditure is permitted for investment in sustainable areas (youth academies, stadium development, etc). Money provided by owners is not viewed as income. Revenue from “related parties” to those owners is assessed by Uefa's “financial control body” to be sure it is a fair value, or in line with market prices.

What are the penalties? 
There are a number of punishments, including fines, a loss of prize money or having to reduce squad size for European competition – as happened to PSG in 2014. There is even the threat of a competition ban, which could in theory lead to PSG’s suspension from the Uefa Champions League.

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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

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Updated: June 29, 2022, 10:42 AM