The UK government “failed” the public during the Covid years by preparing for the wrong pandemic, an inquiry has found.
The UK Covid-19 inquiry’s first report into the country’s preparedness found the government had prepared for a mass flu outbreak, even though a coronavirus pandemic "was foreseeable".
In a foreword, inquiry chairwoman Baroness Hallett said lessons must be learnt and "never again can a disease be allowed to lead to so many deaths and so much suffering".
She called for a new pandemic strategy to be developed and tested at least every three years through a nationwide crisis response exercise.
Britain had an estimated 230,000 deaths due to Covid following the outbreak in early 2020 up to the end of 2023.
A major flaw, according to the inquiry, was the lack of "a system that could be scaled up to test, trace and isolate" people.
The report added: "Despite reams of documentation, planning guidance was insufficiently robust and flexible, and policy documentation was outdated, unnecessarily bureaucratic and infected by jargon."
The inquiry said it had "no hesitation" in concluding that the "processes, planning and policy of the civil contingency structures within the UK government, devolved administrations and civil services failed their citizens".
The report found:
- The UK had "prepared for the wrong pandemic", namely a flu outbreak. Furthermore, this flu plan was "inadequate for a global pandemic of the kind that struck".
- In the years leading up to the pandemic, "there was a lack of adequate leadership, co-ordination and oversight". Ministers "failed to challenge sufficiently the advice they did receive from officials and advisers", and they did not receive a broad enough range of scientific opinion and policy options.
- Groups advising the government "did not have sufficient freedom and autonomy to express dissenting views", much of what was said went unchallenged and the advice was often undermined by "groupthink".
- The institutions and structures responsible for emergency planning throughout government were "labyrinthine" in complexity.
- There were "fatal strategic flaws" in the assessment of the risks facing the UK, including a future pandemic.
- Emergency planning generally failed to account for how the vulnerable would be looked after, as well as those at most risk due to existing poor health, and the deprivation and societal differences already present.
- There was a "failure to learn sufficiently" from past exercises designed to test the UK's response to the spread of disease.
- The "recent experiences of Sars and Mers meant that another coronavirus outbreak at pandemic scale was foreseeable. It was not a 'black swan' event. The absence of such a scenario from the risk assessments was a fundamental error of the Department of Health and Social Care, and the Civil Contingencies Secretariat. The government and devolved administrations could and should have assessed the risk of a novel pathogen to reach pandemic scale".
- Before the Covid pandemic, "there was no exercising of measures such as mass testing, mass contact tracing, mandated social distancing or lockdowns".
- The scenario of an emerging infectious disease reaching pandemic scale and requiring contact tracing as a first step to controlling its spread "was not considered".
The report found the UK's pandemic plan for flu, written in 2011, "was outdated and lacked adaptability".
It added: "It was virtually abandoned on its first encounter with the pandemic."
In her recommendations, Lady Hallett said the government and political leaders should be properly held to account on a regular basis "for systems of preparedness and resilience".
She also said external experts from outside Whitehall and government should be brought in to challenge and guard against "the known problem of groupthink".
Lady Hallett said: "It is not a question of 'if' another pandemic will strike, but 'when'.
"The evidence is overwhelmingly to the effect that another pandemic – potentially one that is even more transmissible and lethal – is likely to occur in the near to medium future.
"Unless the lessons are learnt and fundamental change is implemented, that effort and cost will have been in vain when it comes to the next pandemic.
"There must be radical reform. Never again can a disease be allowed to lead to so many deaths and so much suffering."
PROFILE OF SWVL
Started: April 2017
Founders: Mostafa Kandil, Ahmed Sabbah and Mahmoud Nouh
Based: Cairo, Egypt
Sector: transport
Size: 450 employees
Investment: approximately $80 million
Investors include: Dubai’s Beco Capital, US’s Endeavor Catalyst, China’s MSA, Egypt’s Sawari Ventures, Sweden’s Vostok New Ventures, Property Finder CEO Michael Lahyani
Name: Peter Dicce
Title: Assistant dean of students and director of athletics
Favourite sport: soccer
Favourite team: Bayern Munich
Favourite player: Franz Beckenbauer
Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates
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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
MATCH INFO
Uefa Champions League semi-final, first leg
Bayern Munich v Real Madrid
When: April 25, 10.45pm kick-off (UAE)
Where: Allianz Arena, Munich
Live: BeIN Sports HD
Second leg: May 1, Santiago Bernabeu, Madrid
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