Pete Hegseth attends an inaugural ball in Washington on Monday. Getty / AFP
Pete Hegseth attends an inaugural ball in Washington on Monday. Getty / AFP
Pete Hegseth attends an inaugural ball in Washington on Monday. Getty / AFP
Pete Hegseth attends an inaugural ball in Washington on Monday. Getty / AFP

Pete Hegseth confirmed as next US Defence Secretary


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The US Senate confirmed Pete Hegseth as America's new Defence Secretary on Friday in a dramatic late-night vote, swatting back questions about his qualifications to lead the Pentagon amid allegations of heavy drinking and aggressive behaviour towards women.

Rarely has a Cabinet nominee faced such wide-ranging concerns about his experience and behaviour as Mr Hegseth, particularly for such a high-profile role on top of the US military. But the Republican-led Senate was determined to confirm the former Fox News host and combat veteran who has vowed to bring a “warrior culture” to the Pentagon, rounding out President Donald Trump's top national security Cabinet officials.

Vice President JD Vance was on hand to cast a tiebreaking vote, unusual in the Senate for Cabinet nominees, who typically win wider support. Mr Hegseth himself was at the Capitol with his family.

Senate Majority Leader John Thune said Mr Hegseth, as a veteran of the Army National Guard who served tours in Iraq and Afghanistan, “will bring a warrior's perspective” to the top military job.

“Gone will be the days of woke distractions,” Mr Thune said, referring to the diversity, equity and inclusion initiatives being slashed across the federal government. “The Pentagon's focus will be on war fighting.”

The Senate's ability to confirm Mr Hegseth despite a grave series of allegations against him will provide a measure of Mr Trump's political power and ability to get what he wants from the Republican-led Congress, and of the potency of the culture wars to fuel his agenda at the White House.

Next week senators will be facing Mr Trump's other outside Cabinet choices including particularly Kash Patel, a Trump ally who has published an enemies list, as the FBI director; Tulsi Gabbard as director of the office of national intelligence; and Robert F Kennedy Jr, the anti-vaccine advocate at Health and Human Services.

“Is Pete Hegseth truly the best we have to offer?” said Senator Jack Reed of Rhode Island, the top Democrat on the Senate Armed Services Committee, urging his colleagues to think seriously about their vote.

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

Race card

1.45pm: Maiden Dh75,000 1,200m.

2.15pm: Maiden Dh75,000 1,200m.

2.45pm: Handicap Dh95,000 1,200m.

3.15pm: Handicap Dh120,000 1,400m.

3.45pm: Handicap Dh80,000 1,400m.

4.15pm: Handicap Dh90,000 1,800m.

4.45pm: Handicap Dh80,000 1,950m.

The National selections:

1.45pm: Galaxy Road – So Hi Speed

2.15pm: Majestic Thunder – Daltrey

2.45pm: Call To War – Taamol

3.15pm: Eqtiraan - Bochart

3.45pm: Kidd Malibu – Initial

4.15pm: Arroway – Arch Gold

4.35pm: Compliance - Muqaatil

MATCH INFO

Uefa Champions League, Group C
Liverpool v Red Star Belgrade
Anfield, Liverpool
Wednesday, 11pm (UAE)

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

The biog

Favourite food: Tabbouleh, greek salad and sushi

Favourite TV show: That 70s Show

Favourite animal: Ferrets, they are smart, sensitive, playful and loving

Favourite holiday destination: Seychelles, my resolution for 2020 is to visit as many spiritual retreats and animal shelters across the world as I can

Name of first pet: Eddy, a Persian cat that showed up at our home

Favourite dog breed: I love them all - if I had to pick Yorkshire terrier for small dogs and St Bernard's for big

Paatal Lok season two

Directors: Avinash Arun, Prosit Roy 

Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong

Rating: 4.5/5

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The years Ramadan fell in May

1987

1954

1921

1888

SPEC SHEET

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Chip: Apple M1, 8-core CPU, 8-core GPU, 16-core Neural Engine

Memory: 64/256GB storage; 8GB RAM

Main camera: 12MP wide, f/1.8, Smart HDR

Video: 4K @ 25/25/30/60fps, full HD @ 25/30/60fps, slo-mo @ 120/240fps

Front camera: 12MP ultra-wide, f/2.4, Smart HDR, Centre Stage; full HD @ 25/30/60fps

Audio: Stereo speakers

Biometrics: Touch ID

I/O: USB-C, smart connector (for folio/keyboard)

Battery: Up to 10 hours on Wi-Fi; up to 9 hours on cellular

Finish: Space grey, starlight, pink, purple, blue

Price: Wi-Fi – Dh2,499 (64GB) / Dh3,099 (256GB); cellular – Dh3,099 (64GB) / Dh3,699 (256GB)

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home. 

'Nope'
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Manchester United's summer dealings

In

Victor Lindelof (Benfica) £30.7 million

Romelu Lukaku (Everton)  £75 million

Nemanja Matic (Chelsea)  £40 million

 

Out

Zlatan Ibrahimovic Released

Wayne Rooney (Everton) Free transfer

Adnan Januzaj (Real Sociedad) £9.8 million

 

 

HIJRA

Starring: Lamar Faden, Khairiah Nathmy, Nawaf Al-Dhufairy

Director: Shahad Ameen

Rating: 3/5

Updated: January 25, 2025, 4:55 AM