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
Why are you, you?
Why are you, you?
From this question, a new beginning.
From this question, a new destiny.
For you are a world, and a meeting of worlds.
Our dream is to unite that which has been
separated by history.
To return the many to the one.
A great story unites us all,
beyond colour and creed and gender.
The lightning flash of art
And the music of the heart.
We reflect all cultures, all ways.
We are a twenty first century wonder.
Universal ideals, visions of art and truth.
Now is the turning point of cultures and hopes.
Come with questions, leave with visions.
We are the link between the past and the future.
Here, through art, new possibilities are born. And
new answers are given wings.
Why are you, you?
Because we are mirrors of each other.
Because together we create new worlds.
Together we are more powerful than we know.
We connect, we inspire, we multiply illuminations
with the unique light of art.
Ben Okri,
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
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
What can victims do?
Always use only regulated platforms
Stop all transactions and communication on suspicion
Save all evidence (screenshots, chat logs, transaction IDs)
Report to local authorities
Warn others to prevent further harm
Courtesy: Crystal Intelligence
Teachers' pay - what you need to know
Pay varies significantly depending on the school, its rating and the curriculum. Here's a rough guide as of January 2021:
- top end schools tend to pay Dh16,000-17,000 a month - plus a monthly housing allowance of up to Dh6,000. These tend to be British curriculum schools rated 'outstanding' or 'very good', followed by American schools
- average salary across curriculums and skill levels is about Dh10,000, recruiters say
- it is becoming more common for schools to provide accommodation, sometimes in an apartment block with other teachers, rather than hand teachers a cash housing allowance
- some strong performing schools have cut back on salaries since the pandemic began, sometimes offering Dh16,000 including the housing allowance, which reflects the slump in rental costs, and sheer demand for jobs
- maths and science teachers are most in demand and some schools will pay up to Dh3,000 more than other teachers in recognition of their technical skills
- at the other end of the market, teachers in some Indian schools, where fees are lower and competition among applicants is intense, can be paid as low as Dh3,000 per month
- in Indian schools, it has also become common for teachers to share residential accommodation, living in a block with colleagues
Be honest and transparent: It is always better to own up than be found out. Tell your partner everything they want to know. Show remorse. Inform them of the extent of the situation so they know what they are dealing with.
Work on yourself: Be honest with yourself and your partner and figure out why you did it. Don’t be ashamed to ask for professional help.
Give it time: Like any breach of trust, it requires time to rebuild. So be consistent, communicate often and be patient with your partner and yourself.
Discuss your financial situation regularly: Ensure your spouse is involved in financial matters and decisions. Your ability to consistently follow through with what you say you are going to do when it comes to money can make all the difference in your partner’s willingness to trust you again.
Work on a plan to resolve the problem together: If there is a lot of debt, for example, create a budget and financial plan together and ensure your partner is fully informed, involved and supported.
Carol Glynn, founder of Conscious Finance Coaching
