Passengers coming out from UK Royal Air Force's military evacuation flight which arrived from Afghanistan at the Al Maktoum International Airport (DWC) in Dubai on 19 August,2021. Pawan Singh/The National Story by Nick.
Passengers coming out from UK Royal Air Force's military evacuation flight which arrived from Afghanistan at the Al Maktoum International Airport (DWC) in Dubai on 19 August,2021. Pawan Singh/The National Story by Nick.
Passengers coming out from UK Royal Air Force's military evacuation flight which arrived from Afghanistan at the Al Maktoum International Airport (DWC) in Dubai on 19 August,2021. Pawan Singh/The National Story by Nick.
Passengers coming out from UK Royal Air Force's military evacuation flight which arrived from Afghanistan at the Al Maktoum International Airport (DWC) in Dubai on 19 August,2021. Pawan Singh/The Nati


UK whistleblower's allegations show Afghans deserved better


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December 28, 2021

In the two-decades long military campaign in Afghanistan, Britain made a vital contribution to the coalition effort to provide the country’s long-suffering people security and stability.

A total of 454 British military personnel lost their lives in the conflict and thousands more suffered serious injury in a campaign that cost the British taxpayer an estimated £22 billion ($29.55bn).

And yet, despite the enormous sacrifice, both in terms of blood and treasure, Britain’s involvement is likely to be remembered more for the chaotic nature of its departure than the heroism of its soldiers.

There certainly can be no denying that the legacy of Britain’s costly involvement in the coalition effort has been seriously tarnished as a result of the dramatic testimony provided by a whistleblower this week about the less-than-convincing performance of Britain’s Foreign, Commonwealth and Development Office (FCDO) as the Taliban seized control of the country.

Mr Marshall revealed that there were an estimated 150,000 Afghans who were said to be at risk and only 5 per cent were helped

In a damning indictment of the FCDO’s performance during this critical time, Raphael Marshall, a 25-year-old senior desk officer claims its handling of the Afghan evacuation after the Taliban seized control of Kabul in August was dysfunctional and chaotic.

He claims the process of choosing who could get a flight out of the country was arbitrary, and that thousands of emails with pleas for help went unread.

Mr Marshall, who resigned from his position in September in protest at the department’s inept handling of the crisis, has now set down his criticisms in written evidence submitted to the House of Commons Foreign Affairs Committee.

In his submission, details of which were made public this week, Mr Marshall revealed that there were an estimated 150,000 Afghans who were said to be at risk because of their links with Britain and made applications to be evacuated. Of these, he asserted, only a paltry 5 per cent received any assistance.

In a damning indictment of the office's performance, Mr Marshall concluded: "It is clear that some of those left behind have since been murdered by the Taliban."

He is particularly critical of the performance of former UK Foreign Secretary Dominic Raab, who was on holiday in Greece when the crisis erupted and delayed returning back to London.

He also takes issue with the “work-life balance” culture at the department, and a working-at-home policy that, he says, severely undermined British government efforts to rescue Afghan civilians in late August.

This meant that, at one point in the rescue operation, the relatively inexperienced Mr Marshall was the sole person monitoring an inbox where pleas for help were directed.

Mr Marshall’s accusations of departmental incompetence, moreover, appeared to be confirmed after Sir Philip Barton, the head of Britain’s Diplomatic Service, admitted that he had spent 11 days on holiday at the height of the crisis.

Sir Philip conceded he has “reflected a lot” on his decision to remain away from Whitehall while Britons and refugees were flown out, and now believes he was wrong to do so.

Another controversial issue to have emerged from Mr Marshall’s testimony was his claim that pets were given priority over humans in the evacuation plan on the orders of Prime Minister Boris Johnson’s wife, Carrie, who intervened on behalf of a British-run animal charity. Mr Johnson has dismissed the allegations as “complete nonsense”.

Mr Marshall’s testimony has certainly taken the gloss off of the British military’s widely praised evacuation operation from Kabul, which resulted in the UK flying 15,000 people out of the country – 5,000 British nationals, 8,000 Afghans and 2,000 children.

Mr Raab, who is now the UK’s Justice Secretary, robustly defended his performance, pointing out that Britain did a far better job than many other countries in terms of evacuating vulnerable Afghans.

Nevertheless, while the UK military worked round-the-clock to deal with the unfolding humanitarian crisis, as the Taliban seized control of the country, a very different narrative was unfolding thousands of kilometres away in London, where the Foreign Office’s crisis centre struggled to cope with the sheer scale of the demand because of a chronic lack of staff and resources.

The accusations of Foreign Office incompetence have now provoked a major political row in the UK, one that threatens to overshadow Britain’s very real achievements during the course of its 20-year involvement in the conflict.

Tom Tugendhat, the chairman of the foreign affairs select Committee who served as a military advisor in Afghanistan, has been particularly scathing of both the FCDO’s performance and that of Mr Raab, whom Mr Marshall has accused of not fully understanding how the evacuation process worked.

Referring to Mr Marshall’s allegations, Mr Tugendhat told the BBC: “This is an individual, 25 years old, who states that at various points he was completely on his own dealing with a huge casework of incoming emails and phone calls, in a Foreign Office that was effectively a Mary Celeste at the time of national emergency.”

Mr Tugendhat told Radio 4’s Today programme, “Now if that’s true, that’s really concerning.”

Mr Raab has strongly defended his former department’s performance, insisting that it was inaccurate to describe the evacuation operation as dysfunctional.

“Well over 1,000 Foreign Office staff were working often night and day on a rota system … as well as the troops on the ground in Afghanistan under incredible operational pressures. I would point to the fact that in just two weeks, 15,000 people were evacuated.

“I don’t think in living memory we’ve seen an operation on that scale and certainly in relation to this one, no other country bar the United States evacuated more.”

Nevertheless, while it might be true that Britain performed better than many of its European partners during the withdrawal crisis, the accusations made in London this week will merely add to the view that the Afghan people deserved much better support from their western allies than they received in their desperate hour of need.

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Harlequins

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Bahrain

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Sinopharm vaccine explained

The Sinopharm vaccine was created using techniques that have been around for decades. 

“This is an inactivated vaccine. Simply what it means is that the virus is taken, cultured and inactivated," said Dr Nawal Al Kaabi, chair of the UAE's National Covid-19 Clinical Management Committee.

"What is left is a skeleton of the virus so it looks like a virus, but it is not live."

This is then injected into the body.

"The body will recognise it and form antibodies but because it is inactive, we will need more than one dose. The body will not develop immunity with one dose," she said.

"You have to be exposed more than one time to what we call the antigen."

The vaccine should offer protection for at least months, but no one knows how long beyond that.

Dr Al Kaabi said early vaccine volunteers in China were given shots last spring and still have antibodies today.

“Since it is inactivated, it will not last forever," she said.

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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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Updated: December 28, 2021, 11:25 PM