Last week, the UK Supreme Court ruled by a unanimous decision that Shamima Begum, who left the country as a teenager to join ISIS, was not allowed to return and fight for her citizenship case. In 2019, then home secretary Sajid Javid had stripped Begum, 19 at the time, of her citizenship on national security grounds, and she wished to return to challenge the decision. The Supreme Court decision does not simply speak to Begum's case, however. Rather, it says a great deal more about our country and how we do or do not envisage citizenship in the 21st century. Very little of it is particularly edifying.
When Begum travelled to Syria to join ISIS, she was 15 years old. One of her former school teachers, Nick Ward, is convinced that she was "groomed" by adults online looking to exploit and abuse her. Ultimately, Begum was indoctrinated into a cult of the most grotesque nature; three children she bore have died; her husband is apparently incarcerated; and she has been left stateless after the stripping of her nationality.
But this sad tale is, on one level, irrelevant. Every human being has a human story as to how and why they fall into mistakes and crimes. That could all be relevant to a judge deciding on the penalty for a crime, or rehabilitation techniques and so forth. But in this case, it is something far more basic. Begum could be a serial killer or a shoplifter. The principle here is the same. If citizenship is real, it cannot be conditional; and it certainly cannot be conditional on the whim of an executive order.
In 2019, then British home secretary Sajid Javid stripped Shamima Begum of her citizenship on national security grounds. Reuters
Begum was a British citizen. It should not matter if she was born in the UK – though she was – nor that she was raised in the UK – though she was. It should simply matter that she was a British citizen; and that citizenship should never be a question thereafter.
Indeed, in most criminal cases, it wouldn’t be a question. There are scores of serious offenders in British jails today whose convictions are more serious than the accusations levied at Begum – but the question of their citizenship has never come about. Nor should they be.
Citizenship isn’t about criminality. It is about connection and attachment to a nation-state in a world that is governed by relations between nation-states. The international order for more than two centuries has been based on that. It is why it is illegal under international law to make someone stateless. The world order we have accepted is based on the notion of citizenship; and if citizenship is so easily taken away, it becomes meaningless. And if someone doesn’t even have a citizenship, they are an alien to every country on Earth.
It was effectively argued by supporters of Mr Javid's decision that Begum wasn't stateless; because as the descendant of Bangladeshi migrants, she had rights to Bangladeshi citizenship. That argument simply makes the situation worse, because it is discriminatory. Disproportionately and overwhelmingly, it is non-white people in the UK who have ancestral connections that might entitle them to other citizenships. Moreover, it also happens to be wrong; Bangladesh refused to grant Begum citizenship in any case, insisting that this was Britain's problem.
Bangladesh was right. But that is not why senior Conservative members of Parliament, including three former ministers, have written to the Foreign Secretary, Dominic Raab, and the current Home Secretary, Priti Patel, insisting that Britain should not "wash its hands" of the 40 Britons detained in Syria. Their argument for bringing back Begum and others revolves around the reality that Britons "swilling around in ungoverned space" in Syria was a security risk for the UK. As Andrew Mitchell, one of the MPs, said: "If they are judged to be a risk, then all the more reason why they should be returned to Britain where they can be processed by the British criminal justice system."
Alleged ISIS fighers in a Kurdish prison in Syria. Several British MPs have written to the Boris Johnson government to 'not wash its hands' of the 40 Britons detained in the war-torn country. AFP
Citizenship isn't about criminality. It is about connection to a nation-state
The irony is that the Supreme Court rejected Begum's request to return to challenge being stripped of her nationality, precisely based on national security considerations. The President of the Supreme Court, Robert Reed, argued that it was mistaken to believe that "when an individual's right to have a fair hearing came into conflict with the requirements of national security, her right to a fair hearing must prevail". Of course, the question then becomes: who decides what the requirements of national security are? And herein lies the rub – it is the executive who made that assessment, without any oversight, judicial or otherwise.
In this ruling, the Court gave overwhelming deference to executive power; instead of acting as a check upon it, on an issue of such fundamental importance to the very basis of the nation-state. One does not need to have the slightest sympathy for Begum to recognise that this is a perturbing precedent of truly troubling consequences.
Dr HA Hellyer, a Carnegie Endowment scholar, is a senior fellow at the Royal United Services Institute and Cambridge University
Stars: Adrien Brody, Felicity Jones, Guy Pearce, Joe Alwyn
Rating: 3.5/5
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
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
Abu Dhabi Desert Challenge – Rally schedule:
Saturday: Super Special Spectator Stage – Yas Marina Circuit – start 3.30pm.
Sunday: Yas Marina Circuit Stage 1 (276.01km)
Monday: Nissan Stage 2 (287.92km)
Tuesday: Al Ain Water Stage 3 (281.38km)
Wednesday: ADNOC Stage 4 (244.49km)
Thursday: Abu Dhabi Aviation Stage 5 (218.57km) Finish: Yas Marina Circuit – 4.30pm.
Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
Premier League-standard football pitch
400m Olympic running track
NBA-spec basketball court with auditorium
600-seat auditorium
Spaces for historical and cultural exploration
An elevated football field that doubles as a helipad
Specialist robotics and science laboratories
AR and VR-enabled learning centres
Disruption Lab and Research Centre for developing entrepreneurial skills
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.