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Now that Donald Trump is president-elect, there are questions over what will happen with the criminal cases against him.
Mr Trump has been charged in four separate cases. He was convicted in New York for his involvement in a hush-money payment scheme, and he is facing charges of election interference in Washington and Georgia. He was also charged in Florida with mishandling classified documents. The case was dismissed but that is under appeal.
He is the first convicted felon to be elected to the highest office in the land, and it is unclear what will happen in the months before he officially enters the White House.
At the federal level, special counsel Jack Smith on Friday filed a request with a court to grant time to consider how it will move forward with the two federal cases against president-elect Donald Trump. The next steps remain unknown.
New York: Hush-money scheme conviction
A New York jury found Mr Trump guilty on all 34 counts of falsifying business records to cover up payments made to an adult film star during the 2016 presidential election.
His sentencing date was set for November 26, with Judge Juan Merchan saying he wanted to avoid any appearance of election interference.
The maximum sentence for such crimes is four years in prison, but as Mr Trump is a first-time offender, it is unlikely that he will be sentenced to jail. A fine, probation, home confinement or community service are far more likely options.
Legal analysts told CNN and Politico that the sentencing is likely to be called off as Mr Trump's team could argue the president-elect cannot complete a sentence with the transition of power taking place, and that completing the sentence would not happen until after his presidency ends.
As president, Mr Trump could have the power to pardon himself at the federal level, but he does not have the ability to erase the conviction altogether as this is a state court conviction.
Presidential pardons only apply to federal cases, and not state cases.
Washington: Election interference
Mr Trump faces charges in a criminal case in Washington in which he is accused of attempting to interfere in the 2020 presidential election.
The case was derailed when the Supreme Court – three of whose justices were appointed by Mr Trump – decided that presidents were immune to prosecution if the charges arise from actions taken while carrying out their official duties.
Now that Mr Trump is poised to return to the White House, the case is unlikely to proceed. The president-elect has said on several occasions that he plans to fire Special Counsel Mr Smith and end the federal cases against him.
Mr Smith was appointed by Attorney General Merrick Garland in 2022 to independently oversee the politically-sensitive federal cases involving Mr Trump.
On November 8, he filed a court request that stated: "The government respectfully requests that the court ... afford the government time to assess this unprecedented circumstance and determine the appropriate course going forward."
He asked the court to vacate upcoming deadlines and briefings in the case, adding that Mr Trump's legal team did not object to the request.
Mr Smith said that his team is determining how to proceed "consistent with Department of Justice policy", in a possible reference to a 2000 department memo that advises against indicting or prosecuting sitting presidents.
Georgia: Election interference
A grand jury indicted Mr Trump on charges that he attempted to overturn his 2020 electoral loss to Joe Biden in the state of Georgia.
The former president has denied any wrongdoing and maintains he held a “perfect phone call” with Georgia's senior election official in 2021. An audio recording of the call revealed, however, that he asked the official to “find” him enough votes that would overturn Mr Biden's victory in the state.
He and 18 associates were hit with 11 charges, including forgery and racketeering, through a law that is used to target members of organised crime groups.
Mr Trump had his mugshot taken when he surrendered at an Atlanta courthouse in August last year.
Like the case in Washington, it is unclear, but unlikely, that the case will go to trial after Mr Trump takes office. The legal proceedings are currently on appeal and in conflict-of-interest challenges, with a hearing in December.
As this is also a state-level case, Mr Trump cannot pardon himself in Georgia.
Florida: Classified documents
Mr Trump was accused of storing hundreds of classified documents in his Florida home and Mar-a-Lago resort after his presidency ended in January 2021. Many of the files were marked “confidential”, “secret” and “top secret”, meaning the materials required the highest level of security clearance to view and handle.
The case, filed in June 2023, became the first time a former US president has been indicted by a federal grand jury.
But in July, Judge Aileen Cannon dismissed the case, stating that it was unconstitutional for the special counsel in the case – also Mr Smith – to oversee legal cases against Mr Trump, and that it also encroached on legislative powers.
Mr Smith appealed the ruling, but, as with the other cases, it is unlikely to move forward.
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Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
More on animal trafficking
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
On the menu
First course
▶ Emirati sea bass tartare Yuzu and labneh mayo, avocado, green herbs, fermented tomato water
▶ The Tale of the Oyster Oyster tartare, Bahraini gum berry pickle
Second course
▶ Local mackerel Sourdough crouton, baharat oil, red radish, zaatar mayo
▶ One Flew Over the Cuckoo’s Nest Quail, smoked freekeh, cinnamon cocoa
Third course
▶ Bahraini bouillabaisse Venus clams, local prawns, fishfarm seabream, farro
▶ Lamb 2 ways Braised lamb, crispy lamb chop, bulgur, physalis
Dessert
▶ Lumi Black lemon ice cream, pistachio, pomegranate
▶ Black chocolate bar Dark chocolate, dates, caramel, camel milk ice cream
The specs
Engine: 2.0-litre 4-cyl turbo
Power: 201hp at 5,200rpm
Torque: 320Nm at 1,750-4,000rpm
Transmission: 6-speed auto
Fuel consumption: 8.7L/100km
Price: Dh133,900
On sale: now
The specs
Engine: 3.8-litre V6
Power: 295hp at 6,000rpm
Torque: 355Nm at 5,200rpm
Transmission: 8-speed auto
Fuel consumption: 10.7L/100km
Price: Dh179,999-plus
On sale: now
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
ENGLAND TEAM
England (15-1)
George Furbank; Jonny May, Manu Tuilagi, Owen Farrell (capt), Elliot Daly; George Ford, Ben Youngs; Tom Curry, Sam Underhill, Courtney Lawes; Charlie Ewels, Maro Itoje; Kyle Sinckler, Jamie George, Joe Marler
Replacements: Luke Cowan-Dickie, Ellis Genge, Will Stuart, George Kruis, Lewis Ludlam, Willi Heinz, Ollie Devoto, Jonathan Joseph
