Army officers remove the bench, where Sergei Skripal and his daughter were found, in Salisbury. Both remain in a "very serious" condition. Will Oliver / EPA
Army officers remove the bench, where Sergei Skripal and his daughter were found, in Salisbury. Both remain in a "very serious" condition. Will Oliver / EPA
Army officers remove the bench, where Sergei Skripal and his daughter were found, in Salisbury. Both remain in a "very serious" condition. Will Oliver / EPA
Army officers remove the bench, where Sergei Skripal and his daughter were found, in Salisbury. Both remain in a "very serious" condition. Will Oliver / EPA

The Skripal case provides a textbook example of how the Kremlin works


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The Russian guest on a provincial radio phone-in was apoplectic with simulated outrage.

He was told there were two explanations for the state-sponsored poisoning in Salisbury that left two people fighting for their lives.

The first was there was no plausible alternative to Russian state responsibility for the attack. The British government view is shared by the US and the European Union.

The second position is that somebody else did it. This Russian guest outlined the theories that sustain this viewpoint.

It was ISIL fighters returned from Syria. These people were “freely” allowed to return to Britain and experienced in chemical weapons handling.

Or it was British intelligence gone rogue. Britain has a well-stocked defence laboratory near the town of Salisbury. The intelligence services were out to destabilise and undermine an already weakened British government.

Or the inventor of Novichok had defected to the US in 1996 and given all his secrets to the CIA. Stating that Sergei Skripal, the retired double agent, was an author of the salacious Trump dossier, the guest posited the US tried to kill him on behalf of President Trump.

I could go on with more breathless theories but Moscow’s case is that it was somebody, indeed anybody, else.

In a world filled with false equivalence, it sows confusion, or at least saps the intensity of the accusations.

Over time Russia can hope to slip the noose of sanctions and normalise its deadly game.

The Skripal case has so far been a fairly textbook example of how the Kremlin manual works.

It is not just Moscow that plays this game but a whole host of cornered regimes play on the heightened ambiguities in just the same manner.

Once equivalence has been established, the next part of the pattern places a question mark over the motives of both the accuser and accused.

Why would the Russians target a man who was handed over in a spy swap in 2010 after spending time in a Russian prison for his traitorous activity?

For a start the attack presented Vladimir Putin with a set piece showdown with the West that boosted turnout in this month’s presidential election. His prize is six more years as leader of Russia.

But asking the question leads to the bigger picture and opens other avenues of doubt. In this case does the British government seek to exploit Russophobia to consolidate its position within the Western Hemisphere?

This crisis could indeed give Britain an opportunity to define its global place post-Brexit. At some point, the British will have to decide what London’s goals are in confronting Russia.

That decision could easily create a direct British vs Russia showdown for each country’s place in the world. A head to head rivalry in which there will be one winner, or more perhaps even a new template for international relations.

That’s why countries in Europe, the Middle East and elsewhere need to start making some choices, both as a result of events and the mockery Russia has directed at the allegations.

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All countries that aspire to uphold international law must consider what’s at stake in London. If it can happen to a nuclear power, it can happen anywhere. Britain is asking for support to uphold the principle that perpetrators pay a proportionate cost for extra-judicial, cross-border killings.

The deliberate use of the most dangerous weapons of mass destruction to contaminate and kill surely cries out for a firm stance. Several others have been poisoned in Salisbury, including a police officer who was hospitalised and now says his life will never be the same again. A handful of other Russians have died in suspicious circumstances in Britain, as well as the Gulf and elsewhere.

The uncertain health conditions of Mr Skripal and his daughter mean there is much more ground to cover until London has completed its case. An investigation by chemical weapons inspectors is only just getting underway. Then there will be a diplomatic challenge to make sure there is accountability.

Plenty of time for Russia continuing to seed doubt at every turn. In the meantime it is imperative to speak clearly and robustly against the Salisbury and other Russian attacks. The slippery slope is an anarchic world of impunity and spiralling rivalry.

It is remarkable the Russians find their tools of misinformation so powerful. For example their embassy in London has put out mashed up social media images of Hercule Poirot, claiming the British need the fictional detective's powers of deduction in Salisbury.

The embassy does this with a blithe disregard. The campaign is impervious to their main argument that scientific proof is needed, not Poirot-like declarations of blame.

Playing the world for fools is the real name of the game for Mr Putin’s Russia.

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

'Peninsula'

Stars: Gang Dong-won, Lee Jung-hyun, Lee Ra

Director: ​Yeon Sang-ho

Rating: 2/5

How to watch Ireland v Pakistan in UAE

When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.

In numbers

Number of Chinese tourists coming to UAE in 2017 was... 1.3m

Alibaba’s new ‘Tech Town’  in Dubai is worth... $600m

China’s investment in the MIddle East in 2016 was... $29.5bn

The world’s most valuable start-up in 2018, TikTok, is valued at... $75bn

Boost to the UAE economy of 5G connectivity will be... $269bn 

Frankenstein in Baghdad
Ahmed Saadawi
​​​​​​​Penguin Press

The biog

Favourite book: Homegoing by Yaa Gyasi

Favourite holiday destination: Spain

Favourite film: Bohemian Rhapsody

Favourite place to visit in the UAE: The beach or Satwa

Children: Stepdaughter Tyler 27, daughter Quito 22 and son Dali 19

Pros%20and%20cons%20of%20BNPL
%3Cp%3E%3Cstrong%3EPros%3C%2Fstrong%3E%0D%3C%2Fp%3E%0A%3Cul%3E%0A%3Cli%3EEasy%20to%20use%20and%20require%20less%20rigorous%20credit%20checks%20than%20traditional%20credit%20options%0D%3C%2Fli%3E%0A%3Cli%3EOffers%20the%20ability%20to%20spread%20the%20cost%20of%20purchases%20over%20time%2C%20often%20interest-free%0D%3C%2Fli%3E%0A%3Cli%3EConvenient%20and%20can%20be%20integrated%20directly%20into%20the%20checkout%20process%2C%20useful%20for%20online%20shopping%0D%3C%2Fli%3E%0A%3Cli%3EHelps%20facilitate%20cash%20flow%20planning%20when%20used%20wisely%0D%3C%2Fli%3E%0A%3C%2Ful%3E%0A%3Cp%3E%3Cstrong%3ECons%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cul%3E%0A%3Cli%3EThe%20ease%20of%20making%20purchases%20can%20lead%20to%20overspending%20and%20accumulation%20of%20debt%0D%3C%2Fli%3E%0A%3Cli%3EMissing%20payments%20can%20result%20in%20hefty%20fees%20and%2C%20in%20some%20cases%2C%20high%20interest%20rates%20after%20an%20initial%20interest-free%20period%0D%3C%2Fli%3E%0A%3Cli%3EFailure%20to%20make%20payments%20can%20impact%20credit%20score%20negatively%0D%3C%2Fli%3E%0A%3Cli%3ERefunds%20can%20be%20complicated%20and%20delayed%0D%3C%2Fli%3E%0A%3C%2Ful%3E%0A%3Cp%3E%3Cem%3ECourtesy%3A%20Carol%20Glynn%3C%2Fem%3E%3C%2Fp%3E%0A
RESULT

Liverpool 4 Southampton 0
Jota (2', 32')
Thiago (37')
Van Dijk (52')

Man of the match: Diogo Jota (Liverpool)

Ain Dubai in numbers

126: The length in metres of the legs supporting the structure

1 football pitch: The length of each permanent spoke is longer than a professional soccer pitch

16 A380 Airbuses: The equivalent weight of the wheel rim.

9,000 tonnes: The amount of steel used to construct the project.

5 tonnes: The weight of each permanent spoke that is holding the wheel rim in place

192: The amount of cable wires used to create the wheel. They measure a distance of 2,4000km in total, the equivalent of the distance between Dubai and Cairo.

UAE currency: the story behind the money in your pockets
The specs: 2018 Nissan 370Z Nismo

The specs: 2018 Nissan 370Z Nismo
Price, base / as tested: Dh182,178
Engine: 3.7-litre V6
Power: 350hp @ 7,400rpm
Torque: 374Nm @ 5,200rpm
Transmission: Seven-speed automatic
​​​​​​​Fuel consumption, combined: 10.5L / 100km

Results

4.30pm Jebel Jais – Maiden (PA) Dh60,000 (Turf) 1,000m; Winner: MM Al Balqaa, Bernardo Pinheiro (jockey), Qaiss Aboud (trainer)

5pm: Jabel Faya – Maiden (PA) Dh60,000 (T) 1,000m; Winner: AF Rasam, Tadhg O’Shea, Ernst Oertel

5.30pm: Al Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 2,200m; Winner: AF Mukhrej, Tadhg O’Shea, Ernst Oertel

6pm: The President’s Cup Prep – Conditions (PA) Dh100,000 (T) 2,200m; Winner: Mujeeb, Richard Mullen, Salem Al Ketbi

6.30pm: Abu Dhabi Equestrian Club – Prestige (PA) Dh125,000 (T) 1,600m; Winner: Jawal Al Reef, Antonio Fresu, Abubakar Daud

7pm: Al Ruwais – Group 3 (PA) Dh300,000 (T) 1,200m; Winner: Ashton Tourettes, Pat Dobbs, Ibrahim Aseel

7.30pm: Jebel Hafeet – Maiden (TB) Dh80,000 (T) 1,400m; Winner: Nibraas, Richard Mullen, Nicholas Bachalard

Leaderboard

15 under: Paul Casey (ENG)

-14: Robert MacIntyre (SCO)

-13 Brandon Stone (SA)

-10 Laurie Canter (ENG) , Sergio Garcia (ESP)

-9 Kalle Samooja (FIN)

-8 Thomas Detry (BEL), Justin Harding (SA), Justin Rose (ENG)

'Nightmare Alley'

Director:Guillermo del Toro

Stars:Bradley Cooper, Cate Blanchett, Rooney Mara

Rating: 3/5

The Perfect Couple

Starring: Nicole Kidman, Liev Schreiber, Jack Reynor

Creator: Jenna Lamia

Rating: 3/5