The US judge overseeing the case of Lockerbie bombing suspect Abu Agila Mohammad Masud has set jury selection for April 20, 2026.
Judge Dabney Friedrich acknowledged the “complicated nature” and “voluminous discovery of evidence” in the case surrounding the 1988 attack that resulted in the explosion of a Pan Am flight and the deaths of 270 people in Scotland.
Mr Masud, 73, limped into court and donned headphones to listen to the status conference in Arabic. He looked straight ahead for the whole proceedings, never glancing at victims' families, who took up several rows of court seats.
He didn't appear to communicate with his court-appointed lawyer during proceedings. In 2023, Mr Masud pleaded not guilty in connection to one of the deadliest terrorist attacks in UK and US history.
Only one other person, former Libyan intelligence officer Abdelbaset Al Megrahi, has been convicted for the bombing. After his conviction in 2001, Megrahi spent seven years in a Scottish prison, but he was eventually released on compassionate grounds and died in Libya in 2012. In 2003, Libya claimed responsibility for the attack that brought down the plane.
The US government filed charges against Mr Masud in 2020, but it took more than two years to extradite him from Libya. Mr Masud's health problems, lawyer changes and logistical problems have caused the trial planning to move at a snail's pace.
A court transcript seen by The National show the methodical nature of the case. At least three depositions of foreign citizens will have to take place outside the US before the trial begins, according to the court transcript.
Though specifics are not disclosed, ways of potentially dealing with Mr Masud's health problems are also discussed. His court-appointed lawyers have promised to provide updates about his medical condition to better prevent any delays.
In court on Thursday, Judge Friedrich emphasised the need to stay on schedule. “I want this to be aggressive,” she said, referring to trial planning dates and schedule preparations.
Mr Masud's lawyer told the judge that although there is “some disagreement” about the extent of his medical problems, both defence and prosecutors are on the same page about how to deal with it going forward.
All 259 people on board the Pan Am flight died in the attack and 11 people were killed on the ground by falling debris on December 21, 1988, shortly after the plane took off from London bound for New York.
Of the victims, 190 were US citizens, along with people from the UK and Argentina, India, South Africa and Spain, among others.
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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
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