Samuel Johnson, the 18th century Englishman of letters, is well known for saying that “patriotism is the last refuge of a scoundrel”. Perhaps he would not have been surprised that more than 230 years later his warning against rank populism would still warrant keen attention in the United Kingdom.
Over the past few days, the Conservatives have been meeting for their annual party conference, where the speeches have been full of ideology rather than policy. In years to come, prime minister Theresa May’s speech may be identified as a watershed moment in modern Conservative party history and, possibly, as a deeply disturbing change in politics.
On the one hand, Mrs May’s speech identifies a very real issue. Far too many of the “Remain” camp in the UK – those opposed to the UK leaving the European Union – were certain of the referendum in June going their way. Far too many of those same people were taken by surprise by the final result.
The reality, as we know, is very different and even if the objective reality is that the EU is good for the UK, the reality is that more Britons disagreed with that notion than those who agreed. That disconnect is what allowed the “Leave” camp to pounce.
In the aftermath of the referendum, many “remainers” are analysing why more Britons voted to leave than to remain. They should stop their scrutiny. Too much of the “Remain” camp made the mistake of thinking that if the London elite thought that “Leave” was a terrible option, then surely the rest of the country would as well. Of course, when it came to the rest of England and to Wales, that simply wasn’t the case.
So, in that regard, Mrs May was correct to point out that many in the UK felt neglected, and her promise to use the state to intercede for the benefit of the working class isn’t unwelcome. Politics is very often an elite affair, but when it becomes almost entirely focused on elite concerns, the bubble that politicians live in bears little resemblance to the world of their constituents. In that regard, it is regrettable that the prime minister delivered that promise in the midst of a deeply populist speech, which described the Brexit referendum as a “quiet revolution”.
Revolutions can be good or bad, but a revolution born from fake promises – where politicians fearmongered about the vulnerable in society while trading on bigotry, where the likes of the UK Independence Party are leading the charge – is hardly a revolution that the respectable centre should be lauding.
Brexit cannot be escaped – it was the choice of the majority of those who voted – but if this is “a time for change”, as Mrs May put it, then it is the time to correct Britain’s parochialism, not pander to it.
And, alas, that is precisely what several speeches at the Conservative party conference did. Attacks were made on “left-wing human rights lawyers”, who had carried out the insufferable crime of taking the state to court, fuelling nationalist sentiment by demanding that businesses list what proportion of their workers are immigrants. Rhetoric such as this can often be heard in the world.
But it is usually from ultranationalist parties in weak countries that see foreigners as threats and hordes. It is usually heard from authoritarian leaders who do not want to admit that strong societies are those where the weakest citizen can hold the strongest one to account. It isn’t the sort of rhetoric befitting the ruling party of the UK.
And in a country that is still in a phase of transition after Brexit, Britons needed to hear more on policy, particularly on the economy, and how the government would take steps to ameliorate the impact of leaving the European Union, particularly as it seems they are now, regrettably, consigned to leaving the single market.
And lest we forget, Mrs May wasn’t popularly elected as prime minister – but she is prime minister, and with the lack of effective opposition in the UK, her job is even more important.
Samuel Johnson has another, less known quote about patriotism, that bears repeating: “A patriot is he whose public conduct is regulated by one single motive, the love of his country; who, as an agent in parliament, has, for himself, neither hope nor fear, neither kindness nor resentment, but refers every thing to the common interest.”
The Conservative government has the opportunity to focus everything on that common interest. Or it can choose the easy, populist route, which plays on fear and resentment. The choice it makes will have repercussions for the UK for many years to come.
Dr HA Hellyer is a senior non-resident fellow at the Atlantic Council in Washington and the Royal United Services Institute in London
On Twitter: @hahellyer
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
Key facilities
- 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
Stormy seas
Weather warnings show that Storm Eunice is soon to make landfall. The videographer and I are scrambling to return to the other side of the Channel before it does. As we race to the port of Calais, I see miles of wire fencing topped with barbed wire all around it, a silent ‘Keep Out’ sign for those who, unlike us, aren’t lucky enough to have the right to move freely and safely across borders.
We set sail on a giant ferry whose length dwarfs the dinghies migrants use by nearly a 100 times. Despite the windy rain lashing at the portholes, we arrive safely in Dover; grateful but acutely aware of the miserable conditions the people we’ve left behind are in and of the privilege of choice.
The specs: Macan Turbo
Engine: Dual synchronous electric motors
Power: 639hp
Torque: 1,130Nm
Transmission: Single-speed automatic
Touring range: 591km
Price: From Dh412,500
On sale: Deliveries start in October
57%20Seconds
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Madrid Open schedule
Men's semi-finals
Novak Djokovic (1) v Dominic Thiem (5) from 6pm
Stefanos Tsitsipas (8) v Rafael Nadal (2) from 11pm
Women's final
Simona Halep (3) v Kiki Bertens (7) from 8.30pm
MATCH INFO
What: 2006 World Cup quarter-final
When: July 1
Where: Gelsenkirchen Stadium, Gelsenkirchen, Germany
Result:
England 0 Portugal 0
(Portugal win 3-1 on penalties)
Results:
5pm: Conditions (PA) Dh80,000 1,400m | Winner: AF Tahoonah, Richard Mullen (jockey), Ernst Oertel (trainer)
5.30pm: Handicap (TB) Dh90,000 1,400m | Winner: Ajwad, Gerald Avranche, Rashed Bouresly
6pm: Maiden (PA) Dh80,000 1,600m | Winner: RB Lam Tara, Fabrice Veron, Eric Lemartinel
6.30pm: Handicap (PA) Dh80,000 1,600m | Winner: Duc De Faust, Szczepan Mazur, Younis Al Kalbani
7pm: Wathba Stallions Cup (PA) Dh70,000 2,200m | Winner: Shareef KB, Fabrice Veron, Ernst Oertel
7.30pm: Handicap (PA) Dh90,000 1,500m | Winner: Bainoona, Pat Cosgrave, Eric Lemartinel
Company%20profile
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3EMaly%20Tech%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202023%3Cbr%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Mo%20Ibrahim%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%20International%20Financial%20Centre%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20FinTech%3Cbr%3E%3Cstrong%3EFunds%20raised%3A%3C%2Fstrong%3E%20%241.6%20million%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%3C%2Fstrong%3E%2015%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3EPre-seed%2C%20planning%20first%20seed%20round%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20GCC-based%20angel%20investors%3C%2Fp%3E%0A
Various Artists
Habibi Funk: An Eclectic Selection Of Music From The Arab World (Habibi Funk)
TV: World Cup Qualifier 2018 matches will be aired on on OSN Sports HD Cricket channel
Bert van Marwijk factfile
Born: May 19 1952
Place of birth: Deventer, Netherlands
Playing position: Midfielder
Teams managed:
1998-2000 Fortuna Sittard
2000-2004 Feyenoord
2004-2006 Borussia Dortmund
2007-2008 Feyenoord
2008-2012 Netherlands
2013-2014 Hamburg
2015-2017 Saudi Arabia
2018 Australia
Major honours (manager):
2001/02 Uefa Cup, Feyenoord
2007/08 KNVB Cup, Feyenoord
World Cup runner-up, Netherlands