A clock reading, 'Time's Up For Rishi Sunak!' is displayed in Windsor, England, in May. Getty
A clock reading, 'Time's Up For Rishi Sunak!' is displayed in Windsor, England, in May. Getty
A clock reading, 'Time's Up For Rishi Sunak!' is displayed in Windsor, England, in May. Getty
A clock reading, 'Time's Up For Rishi Sunak!' is displayed in Windsor, England, in May. Getty


When is the next UK general election? Your guess is as good as Rishi Sunak's


  • English
  • Arabic

November 29, 2023

The British political system is peculiar.

It’s not just that we don’t have a written constitution. Nor is it the idea that “the Crown” is sovereign. No one – not even constitutional experts – can agree on precisely what that means. We respect our monarchs, but in constitutional terms “the Crown” can mean the King or Queen, or the government, or the state, or merely a lovely piece of jewellery worn on state occasions.

Nor is it even clear when the next general election will be. Prime ministers decide the date, and of course, choose it when they think they may win. It’s unfair, but traditional, and the clock is ticking for Rishi Sunak. When might the opinion polls improve? Soon? Later? Never?

Americans, of course, have certainty. They know that they elect a president every four years on a Tuesday in November. This time, it’s November 5, next year. Every French voter knows that their next presidential election will be in 2027, and that under their written constitution Emmanuel Macron, after two terms, cannot run again.

In the UK, the only rule is that a prime minister must call an election five years after the last one. Simple arithmetic says Mr Sunak runs out of time at the end of next year, although no one much likes a winter election – bad weather, long periods of darkness, and most voters prefer to think about Christmas not politics.

Some think Mr Sunak will choose the autumn, October next year. Others, including Labour party insiders I have been speaking with, are preparing for much earlier, a general election next May.

UK Prime Minister Rishi Sunak with Labour party leader Keir Starmer in the House of Lords, London, earlier this month. Getty
UK Prime Minister Rishi Sunak with Labour party leader Keir Starmer in the House of Lords, London, earlier this month. Getty
The mood is clear. Everywhere I have been, voters want change

Even Mr Sunak probably hasn’t made up his mind, but there are good reasons for a spring election.

First, changes to the tax system start early next year. Some voters may be grateful for some minor tax cuts, even though other economic problems suggest that this may not be enough to turn the polls around.

Second, the Conservative party is already engaged in hugely damaging faction fighting. Call an election soon and this will cease (at least in public). There will be a kind of civil war truce if Conservative MPs recognise that they need to stop bickering like school children. They will pretend to be united because they all know that voters loathe it when MPs of the same party fight among themselves.

But the most compelling reason Mr Sunak will go to the polls in May was put to me by one prominent Labour MP, who pointed out that May is the month of significant local elections across much of the UK.

More or less every political commentator, including privately many Conservatives, expects the Conservative party to do badly in those local elections. Looking like losers in May would demoralise an already divided party even further, making an October general election potentially a lost contest as the Conservatives stagger through the summer as a kind of zombie government, demoralised and divided.

No one can know for sure, of course. Moreover, Labour activists remain extremely nervous that they could somehow blow away their enormous lead in opinion polls through carelessness. Yet in the past two months, I’ve been on a book tour, talking with audiences all over the UK about what can be done to fix the many problems of Britain. I’ve been to Scotland, Wales, Northern Ireland and across England. The mood is clear. Everywhere I have been, voters want change.

Joe Biden is given the oath of office during his inaugural ceremony in Washington on January 20, 2021. EPA
Joe Biden is given the oath of office during his inaugural ceremony in Washington on January 20, 2021. EPA

Mr Sunak himself recognised this when he tried to present himself as the “change” candidate, overturning 30 years of mostly Conservative governments. But in the current stretch of Conservatives in power since 2010, the idea that another five years will bring about “change” is hard, probably impossible, to sell.

Mr Sunak cannot even boast about the usual Conservative ideas of bringing “competence” or even coherence in government, at least in the comments I’ve heard from book festival audiences. They tend to be older, wealthier, and well-informed people, engaged in the idea of making the UK a better place.

Everywhere from Edinburgh and Belfast to the English heartlands, I have heard a real sense of discontent and disappointment that in our usually competent country, nothing much in public life – from politics to transport and utilities – seems to work, or costs too much, or both. Audience members complain about poor train services and lack of buses, the cost-of-living crisis, economic problems, social divisions, sewage on beaches and rivers, and a sense of aimless bickering from political leaders.

None of this, of course, guarantees a Labour victory next year. And it may instead guarantee a degree of apathy.

About a third of the British voting-age population typically do not vote. I have had numerous conversations with those who say all politicians are “all the same”. They’re not. And my response to voter apathy is that voting is a real privilege, as well as a civic duty. Moreover, if you do not vote then for five years you have no right to complain.

Complaining, however, like not knowing when the next election will be, is also a British tradition. Unfortunately.

Timeline

2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

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

How to wear a kandura

Dos

  • Wear the right fabric for the right season and occasion 
  • Always ask for the dress code if you don’t know
  • Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work 
  • Wear 100 per cent cotton under the kandura as most fabrics are polyester

Don’ts 

  • Wear hamdania for work, always wear a ghutra and agal 
  • Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
What are the main cyber security threats?

Cyber crime - This includes fraud, impersonation, scams and deepfake technology, tactics that are increasingly targeting infrastructure and exploiting human vulnerabilities.
Cyber terrorism - Social media platforms are used to spread radical ideologies, misinformation and disinformation, often with the aim of disrupting critical infrastructure such as power grids.
Cyber warfare - Shaped by geopolitical tension, hostile actors seek to infiltrate and compromise national infrastructure, using one country’s systems as a springboard to launch attacks on others.

Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 
The National Archives, Abu Dhabi

Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.

Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en

South and West: From a Notebook
Joan Didion
Fourth Estate 

UAE currency: the story behind the money in your pockets
Greatest Royal Rumble results

John Cena pinned Triple H in a singles match

Cedric Alexander retained the WWE Cruiserweight title against Kalisto

Matt Hardy and Bray Wyatt win the Raw Tag Team titles against Cesaro and Sheamus

Jeff Hardy retained the United States title against Jinder Mahal

Bludgeon Brothers retain the SmackDown Tag Team titles against the Usos

Seth Rollins retains the Intercontinental title against The Miz, Finn Balor and Samoa Joe

AJ Styles remains WWE World Heavyweight champion after he and Shinsuke Nakamura are both counted out

The Undertaker beats Rusev in a casket match

Brock Lesnar retains the WWE Universal title against Roman Reigns in a steel cage match

Braun Strowman won the 50-man Royal Rumble by eliminating Big Cass last

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%3Cp%3EDeveloper%3A%20Aspyr%0D%3Cbr%3EPublisher%3A%20Aspyr%0D%3Cbr%3EConsole%3A%20Nintendo%20Switch%2C%20PlayStation%204%26amp%3B5%2C%20PC%20and%20Xbox%20series%20X%2FS%0D%3Cbr%3ERating%3A%203%2F5%3C%2Fp%3E%0A
Sole survivors
  • Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
  • George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
  • Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
  • Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
What is tokenisation?

Tokenisation refers to the issuance of a blockchain token, which represents a virtually tradable real, tangible asset. A tokenised asset is easily transferable, offers good liquidity, returns and is easily traded on the secondary markets. 

Company%C2%A0profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3Eamana%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2010%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Karim%20Farra%20and%20Ziad%20Aboujeb%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EUAE%3Cbr%3E%3Cstrong%3ERegulator%3A%20%3C%2Fstrong%3EDFSA%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinancial%20services%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%20%3C%2Fstrong%3E85%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3ESelf-funded%3Cbr%3E%3C%2Fp%3E%0A

Sunday:
GP3 race: 12:10pm
Formula 2 race: 1:35pm
Formula 1 race: 5:10pm
Performance: Guns N' Roses

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MWTC

Tickets start from Dh100 for adults and are now on sale at www.ticketmaster.ae and Virgin Megastores across the UAE. Three-day and travel packages are also available at 20 per cent discount.

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How to volunteer

The UAE volunteers campaign can be reached at www.volunteers.ae , or by calling 800-VOLAE (80086523), or emailing info@volunteers.ae.

Cry Macho

Director: Clint Eastwood

Stars: Clint Eastwood, Dwight Yoakam

Rating:**

The specs

Engine: 2.0-litre 4-cyl, 48V hybrid

Transmission: eight-speed automatic

Power: 325bhp

Torque: 450Nm

Price: Dh359,000

On sale: now 

A new relationship with the old country

Treaty of Friendship between the United Kingdom of Great Britain and Northern Ireland and the United Arab Emirates

The United kingdom of Great Britain and Northern Ireland and the United Arab Emirates; Considering that the United Arab Emirates has assumed full responsibility as a sovereign and independent State; Determined that the long-standing and traditional relations of close friendship and cooperation between their peoples shall continue; Desiring to give expression to this intention in the form of a Treaty Friendship; Have agreed as follows:

ARTICLE 1 The relations between the United Kingdom of Great Britain and Northern Ireland and the United Arab Emirates shall be governed by a spirit of close friendship. In recognition of this, the Contracting Parties, conscious of their common interest in the peace and stability of the region, shall: (a) consult together on matters of mutual concern in time of need; (b) settle all their disputes by peaceful means in conformity with the provisions of the Charter of the United Nations.

ARTICLE 2 The Contracting Parties shall encourage education, scientific and cultural cooperation between the two States in accordance with arrangements to be agreed. Such arrangements shall cover among other things: (a) the promotion of mutual understanding of their respective cultures, civilisations and languages, the promotion of contacts among professional bodies, universities and cultural institutions; (c) the encouragement of technical, scientific and cultural exchanges.

ARTICLE 3 The Contracting Parties shall maintain the close relationship already existing between them in the field of trade and commerce. Representatives of the Contracting Parties shall meet from time to time to consider means by which such relations can be further developed and strengthened, including the possibility of concluding treaties or agreements on matters of mutual concern.

ARTICLE 4 This Treaty shall enter into force on today’s date and shall remain in force for a period of ten years. Unless twelve months before the expiry of the said period of ten years either Contracting Party shall have given notice to the other of its intention to terminate the Treaty, this Treaty shall remain in force thereafter until the expiry of twelve months from the date on which notice of such intention is given.

IN WITNESS WHEREOF the undersigned have signed this Treaty.

DONE in duplicate at Dubai the second day of December 1971AD, corresponding to the fifteenth day of Shawwal 1391H, in the English and Arabic languages, both texts being equally authoritative.

Signed

Geoffrey Arthur  Sheikh Zayed

Tips from the expert

Dobromir Radichkov, chief data officer at dubizzle and Bayut, offers a few tips for UAE residents looking to earn some cash from pre-loved items.

  1. Sellers should focus on providing high-quality used goods at attractive prices to buyers.
  2. It’s important to use clear and appealing photos, with catchy titles and detailed descriptions to capture the attention of prospective buyers.
  3. Try to advertise a realistic price to attract buyers looking for good deals, especially in the current environment where consumers are significantly more price-sensitive.
  4. Be creative and look around your home for valuable items that you no longer need but might be useful to others.
Mobile phone packages comparison
Our legal columnist

Name: Yousef Al Bahar

Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994

Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers

Updated: November 29, 2023, 7:00 AM