For three centuries all British governments have shared one strategic foreign policy goal: to ensure Britain was never isolated in Europe. That meant wars in the 18th and 19th century against the dominant power, France, two wars against Germany in the 20th century, and the UK’s part in the Cold War until the end of the Soviet threat in 1989.
But in 2020, British Prime Minister Boris Johnson has achieved something quite astonishing. He has managed to unite the continent of Europe from Ireland to the Baltic, from Sweden to Spain and Italy, in a European Union which sees Britain as behaving badly.
After failing to achieve a deal to leave the EU – a deal Mr Johnson claimed was “oven ready” – and with disagreements including fishing rights, the Johnson government has sent gunboats to protect “our fish.”
The Times newspaper headline read "Navy to board French boats." A former Conservative MP, now Times newspaper political commentator, Matthew Parris describes Mr Johnson as an English (not a British) nationalist.
He has not only reversed the central element of British foreign policy of 300 years, but he has also undermined the unity of the UK, by reviving competing nationalisms in Scotland, Wales and Northern Ireland.
My own book on this resurgent English nationalism How Britain Ends, will be published in February, and concludes that the UK as currently constructed will either boldly have to reinvent itself or risk pulling apart.
More immediately there is still no clarity on whether the UK will leave the EU with a deal or no deal. After four and a half years and countless extensions, talks are yet again extended with a supposedly “final” deadline on December 31. Whatever the outcome, the damage has been done.
The Johnson government has made Britain look incompetent, arrogant and badly led – a terrible combination.
Mr Johnson has alienated Britain's friends in Europe and irritated the incoming Biden administration in Washington.
British newspapers have attacked Emanuel Macron and Angela Merkel in ways which are both unfair and that damage Britain itself. Chancellor Merkel has always been a great ally.
She once told me that as a girl in the former East Germany she listened to BBC radio under her bedclothes, learning English and admiring British culture.
So what happens now? A deal – any likely deal – will make the UK poorer than staying in the EU. But no deal will be even more damaging and will sour relationships for years.
With no deal, Mr Johnson's gunboats can presumably protect "British fish" – a peculiar species unknown to science
Mr Johnson claims no-deal Britain will trade very well with the European union on World Trade Organisation terms, though he often calls them “Australian terms”. This is utterly misleading.
WTO terms mean new tariffs – taxes – on goods, rising prices, onerous form filling, bureaucratic snarl-ups and long queues at ports.
Lorry drivers will struggle with new rules. Britain will need thousands more customs agents. Besides, Australia has no Free Trade Agreement with the EU, but is seeking one.
The former Australian prime minister Malcolm Turnbull said that “Australia’s relationship with the EU is not one from a trade point of view that Britain would want.” The Bank of England forecasts “no deal” will be even more damaging to the British economy in the long term than the coronavirus pandemic, which has already cost multiple billions.
But a deal with the EU also has a catch. What would be the point of Brexit if the UK stays aligned with EU standards and rules as a necessary prerequisite of obtaining a deal? This problem has been obvious for years.
Last year former prime minister Tony Blair summed it up snappily by saying no deal would mean “a painful Brexit,” while any deal would – for the Brexit ideologues – be a “pointless Brexit.” For years Mr Johnson has slipped over these obvious problems with glib phrases and impossible promises.
For a flavour of his Brexit delusions, here is a reminder of his Daily Telegraph column just three days after the Brexit referendum, 26 June 2016:
“At home and abroad the negative consequences are being wildly overdone… British people will still be able to go and work in the EU; to live; to travel; to study; to buy homes and to settle down… there will continue to be free trade and access to the single market.
Britain is and always will be a great European power, offering top-table opinions and giving leadership on everything from foreign policy to defence to counter-terrorism and intelligence-sharing – all the things we need to do together to make our world safer.”
With no deal, none of these words will ring true. Reality bites. While a deal is still possible, any deal means some Brexit hardliners will accuse Mr Johnson of “betrayal.”
With no deal, Mr Johnson’s gunboats can presumably protect “British fish” – a peculiar species unknown to science – but only by angering and alienating our closest European friends and valued Nato allies.
Britain has endured four years of Brexit fairytales but is now on the brink of the worst British foreign policy debacle in living memory.
Gavin Esler is a broadcaster and UK columnist for The National
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ENGLAND SQUAD
Eoin Morgan (captain), Moeen Ali, Jonny Bairstow, Sam Billings, Jos Buttler, Tom Curran, Alex Hales, Liam Plunkett, Adil Rashid, Joe Root, Jason Roy, Ben Stokes, David Willey, Chris Woakes, Mark Wood
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COMPANY%20PROFILE
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THE%20SPECS
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Jetour T1 specs
Engine: 2-litre turbocharged
Power: 254hp
Torque: 390Nm
Price: From Dh126,000
Available: Now
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
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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Dunki
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The specs: 2019 BMW i8 Roadster
Price, base: Dh708,750
Engine: 1.5L three-cylinder petrol, plus 11.6 kWh lithium-ion battery
Transmission: Six-speed automatic
Power: 374hp (total)
Torque: 570Nm (total)
Fuel economy, combined: 2.0L / 100km
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SQUAD
Ali Khaseif, Fahad Al Dhanhani, Adel Al Hosani, Mohammed Al Shamsi, Bandar Al Ahbabi, Mohammed Barghash, Salem Rashid, Khalifa Al Hammadi, Shaheen Abdulrahman, Hassan Al Mahrami, Walid Abbas, Mahmoud Khamis, Yousef Jaber, Saeed Ahmed, Majed Sorour, Majed Hassan, Ali Salmeen, Abdullah Ramadan, Khalil Al Hammadi, Fabio De Lima, Khalfan Mubarak, Tahnoun Al Zaabi, Ali Saleh, Caio Canedo, Muhammed Jumah, Ali Mabkhout, Sebastian Tagliabue, Zayed Al Ameri
Specs
Engine: Dual-motor all-wheel-drive electric
Range: Up to 610km
Power: 905hp
Torque: 985Nm
Price: From Dh439,000
Available: Now
Going grey? A stylist's advice
If you’re going to go grey, a great style, well-cared for hair (in a sleek, classy style, like a bob), and a young spirit and attitude go a long way, says Maria Dowling, founder of the Maria Dowling Salon in Dubai.
It’s easier to go grey from a lighter colour, so you may want to do that first. And this is the time to try a shorter style, she advises. Then a stylist can introduce highlights, start lightening up the roots, and let it fade out. Once it’s entirely grey, a purple shampoo will prevent yellowing.
“Get professional help – there’s no other way to go around it,” she says. “And don’t just let it grow out because that looks really bad. Put effort into it: properly condition, straighten, get regular trims, make sure it’s glossy.”
MOUNTAINHEAD REVIEW
Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
Rating: 3.5/5
57%20Seconds
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If you go
Where to stay: Courtyard by Marriott Titusville Kennedy Space Centre has unparalleled views of the Indian River. Alligators can be spotted from hotel room balconies, as can several rocket launch sites. The hotel also boasts cool space-themed decor.
When to go: Florida is best experienced during the winter months, from November to May, before the humidity kicks in.
How to get there: Emirates currently flies from Dubai to Orlando five times a week.
ICC T20 Team of 2021
Jos Buttler, Mohammad Rizwan, Babar Azam, Aiden Markram, Mitchell Marsh, David Miller, Tabraiz Shamsi, Josh Hazlewood, Wanindu Hasaranga, Mustafizur Rahman, Shaheen Afridi
The specs
Engine: 1.6-litre 4-cyl turbo
Power: 217hp at 5,750rpm
Torque: 300Nm at 1,900rpm
Transmission: eight-speed auto
Price: from Dh130,000
On sale: now
COMPANY%20PROFILE
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The specs
Engine: 0.8-litre four cylinder
Power: 70bhp
Torque: 66Nm
Transmission: four-speed manual
Price: $1,075 new in 1967, now valued at $40,000
On sale: Models from 1966 to 1970
The Cairo Statement
1: Commit to countering all types of terrorism and extremism in all their manifestations
2: Denounce violence and the rhetoric of hatred
3: Adhere to the full compliance with the Riyadh accord of 2014 and the subsequent meeting and executive procedures approved in 2014 by the GCC
4: Comply with all recommendations of the Summit between the US and Muslim countries held in May 2017 in Saudi Arabia.
5: Refrain from interfering in the internal affairs of countries and of supporting rogue entities.
6: Carry out the responsibility of all the countries with the international community to counter all manifestations of extremism and terrorism that threaten international peace and security
Also on December 7 to 9, the third edition of the Gulf Car Festival (www.gulfcarfestival.com) will take over Dubai Festival City Mall, a new venue for the event. Last year's festival brought together about 900 cars worth more than Dh300 million from across the Emirates and wider Gulf region – and that first figure is set to swell by several hundred this time around, with between 1,000 and 1,200 cars expected. The first day is themed around American muscle; the second centres on supercars, exotics, European cars and classics; and the final day will major in JDM (Japanese domestic market) cars, tuned vehicles and trucks. Individuals and car clubs can register their vehicles, although the festival isn’t all static displays, with stunt drifting, a rev battle, car pulls and a burnout competition.
Our legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.