British Attorney General Richard Hermer has said the UK will honour and sustain international law. Getty Images
British Attorney General Richard Hermer has said the UK will honour and sustain international law. Getty Images
British Attorney General Richard Hermer has said the UK will honour and sustain international law. Getty Images
British Attorney General Richard Hermer has said the UK will honour and sustain international law. Getty Images

UK abandons 'pick-and-mix' approach to international law


Tariq Tahir
  • English
  • Arabic

The UK has abandoned a “pick-and-mix” approach to international law and will support a rules-based order, the attorney general has said.

Richard Hermer, the government’s chief legal adviser, said that unless Britain fully abides by international law then it will lead to the “disintegration” of the system.

In the annual security lecture at the Royal United Services Institute (RUSI) defence think tank in London, Mr Hermer explained why the UK was taking the path of “progressive realism” in its foreign policy.

The approach combines a pragmatic approach to national interest with a principled commitment to a rules-based international order. It was recently outlined by Foreign Secretary David Lammy.

Mr Hermer criticised former prime minister Boris Johnson, who set out to “deliberately breach international law” concerning the UK’s Brexit deal with the EU.

The previous Conservative government's plan to send asylum seekers to Rwanda was deemed to be in danger of breaking international law by the UK's Supreme Court, imperilling the European Convention on Human Rights (ECHR). Frustration with the convention prompted many Conservatives to call for the UK to leave the treaty it helped to establish more than 70 years ago.

“First, we need to be clear that a selective, or ‘pick and mix’ approach to international law by the United Kingdom will lead to its disintegration,” Mr Hermer said.

“The international rules-based order soon breaks down when states claim that they can breach international law because it is in their national interests. That is the exceptionalism argument that Russia makes.”

Mr Hermer used his speech to position progressive realism among the competing strands of foreign policy thinking.

British Prime Minister Keir Starmer, left, with Narendra Modi, the Prime Minister of India. Both countries are partners in international trade agreements. Getty Images
British Prime Minister Keir Starmer, left, with Narendra Modi, the Prime Minister of India. Both countries are partners in international trade agreements. Getty Images

On the one hand are “romantic idealists who say that international law, conceived as the reign of moral principle, provides a complete answer to any question”.

“We should always call out our partners, with different types of governments, regardless of whether or not the criticism works or whether quiet diplomacy might more effectively produce results.”

On the other are what he called “pseudo realists” in the Conservative party who “demand that in these volatile times we must abandon our long-standing commitment to international law and to moral principles”.

Mr Hermer said by navigating a course through these two positions in “good faith” the UK has been able to advance its interest through the mechanisms of international law.

This has included new trade agreements with India, the EU, the US and Japan, and persuading Germany to change its law to stop the shipping of asylum seekers on “small boats” across continental Europe and the English Channel to the UK.

“By contrast with the inconsistent, flamboyant and on occasion inflammatory rhetoric, this government is clear that the national interest is served by the restoration of our reputation not simply as a nation that respects its international law obligation but as a leader in the rules-based international order,” he said.

Mr Hermer is a lawyer from a human rights and international background. He is close to Labour Prime Minister Keir Starmer, a former human rights lawyer.

Last year, Mr Hermer visited Israel for talks with senior officials to discuss the government's changing policies on the Gaza.

Briefings have emerged in recent weeks that said Mr Hermer is taking a proactive approach to how the government is interpreting the law.

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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BMW M5 specs

Engine: 4.4-litre twin-turbo V-8 petrol enging with additional electric motor

Power: 727hp

Torque: 1,000Nm

Transmission: 8-speed auto

Fuel consumption: 10.6L/100km

On sale: Now

Price: From Dh650,000

The more serious side of specialty coffee

While the taste of beans and freshness of roast is paramount to the specialty coffee scene, so is sustainability and workers’ rights.

The bulk of genuine specialty coffee companies aim to improve on these elements in every stage of production via direct relationships with farmers. For instance, Mokha 1450 on Al Wasl Road strives to work predominantly with women-owned and -operated coffee organisations, including female farmers in the Sabree mountains of Yemen.

Because, as the boutique’s owner, Garfield Kerr, points out: “women represent over 90 per cent of the coffee value chain, but are woefully underrepresented in less than 10 per cent of ownership and management throughout the global coffee industry.”

One of the UAE’s largest suppliers of green (meaning not-yet-roasted) beans, Raw Coffee, is a founding member of the Partnership of Gender Equity, which aims to empower female coffee farmers and harvesters.

Also, globally, many companies have found the perfect way to recycle old coffee grounds: they create the perfect fertile soil in which to grow mushrooms. 

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Other acts on the Jazz Garden bill

Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.

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Red flags
  • Promises of high, fixed or 'guaranteed' returns.
  • Unregulated structured products or complex investments often used to bypass traditional safeguards.
  • Lack of clear information, vague language, no access to audited financials.
  • Overseas companies targeting investors in other jurisdictions - this can make legal recovery difficult.
  • Hard-selling tactics - creating urgency, offering 'exclusive' deals.

Courtesy: Carol Glynn, founder of Conscious Finance Coaching

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

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Read part two: how climate change drove the race for an alternative 

Updated: May 29, 2025, 3:49 PM