UK's Boris Johnson among leaders to visit UAE for Sheikh Khalifa condolences

Britain's Prime Minister Boris Johnson and other world leaders have announced they will travel to the UAE to offer their condolences on the death of Sheikh Khalifa.

Mr Johnson's visit on Sunday will also serve to "reinforce the close bond" between Britain and the UAE which will continue under the presidency of Sheikh Mohamed bin Zayed, the UK government said.

The US will be represented by Vice President Kamala Harris, who will travel to Abu Dhabi on Monday, meet Sheikh Mohamed and "underscore the strength of the partnership" between the two nations, the White House said.

The announcement came after US President Joe Biden congratulated Sheikh Mohamed and said Washington was "determined to honour the memory of the late president" by continuing to strengthen relations.

Jordan's King Abdullah, who had been on a working visit to the United States, arrived in the UAE on Friday to offer his condolances.

Egypt President Abdel Fattah El Sisi left Cairo for the UAE on Saturday, spokesman Bassam Rady said on the Egyptian Presidency's Facebook page.

Sheikh Humaid bin Rashid Al Nuaimi, Ruler of Ajman, performs a funeral prayer. All photos: Wam
Prayers are said for Sheikh Khalifa, the second President of the UAE and the 16th Ruler of Abu Dhabi.
Sheikh Saud bin Rashid Al Mualla, Ruler of Umm Al Quwain, performs a funeral prayer for Sheikh Khalifa, who died on Friday.
Funeral prayers for Sheikh Khalifa, who died on Friday after nearly 20 years as President of the UAE.
Leaders from across the Gulf region, Middle East and around the world have offered their condolences on the death of Sheikh Khalifa.

Among other world leaders, French President Emmanuel Macron will travel to the UAE on Sunday to pay tribute to Sheikh Khalifa and “express his support" to his brother and successor, President Sheikh Mohamed bin Zayed, and the Emirati people, his administration said.

Other leaders are also expected in Abu Dhabi to express their condolences over the passing of Sheikh Khalifa, who was laid to rest on Friday evening in the UAE capital.

Lebanon's Prime Minister Najib Mikati left Beirut on Saturday afternoon with a delegation including the Minister of Foreign Affairs and Emigrants Abdullah Bou Habib and Fouad Dandan, Lebanese ambassador to the UAE, the National News Agency said.

Tunisia’s President Kais Saied boarded a flight to the UAE at dawn on Saturday, the Tunisian presidency said on its Facebook page.

Rashid Al Mansouri, UAE ambassador to Tunisia, was among the dignitaries who saw Mr Saied off at the Tunis-Carthage International Airport, the presidency said.

Algeria is sending Prime Minister Aymen Benabderrahmane to deliver condolences, the Algerian presidency said on Twitter.

Turkey’s President Recep Tayyip Erdogan said in a message of sympathy on Friday that he intended to visit the UAE to offer his condolences in person.

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

Results:

First Test: New Zealand 30 British & Irish Lions 15

Second Test: New Zealand 21 British & Irish Lions 24

Third Test: New Zealand 15 British & Irish Lions 15

UK's Boris Johnson among leaders to visit UAE for Sheikh Khalifa condolences

Announcements of official delegations made from number of capitals

Ten tax points to be aware of in 2026