Andy Murray won Olympic gold for Great Britain in tennis at the 2012 London Games. Leon Neal / AFP
Andy Murray won Olympic gold for Great Britain in tennis at the 2012 London Games. Leon Neal / AFP
Andy Murray won Olympic gold for Great Britain in tennis at the 2012 London Games. Leon Neal / AFP
Andy Murray won Olympic gold for Great Britain in tennis at the 2012 London Games. Leon Neal / AFP

Andy Murray finally comes out in favour of Scottish independence


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After carefully avoiding taking a side on the issue, former Wimbledon champion Andy Murray changed course Thursday and signaled his support for Scottish independence on the day of the historic vote.

The Scottish player sent out a post on Twitter early Thursday, just hours ahead of the polls opening on the referendum to break away from the United Kingdom.

Murray indicated that negative campaigning by the anti-independence side had made up his mind in favor of secession.

He tweeted to his 2.7 million followers: “Huge day for Scotland today! no campaign negativity last few days totally swayed my view on it. excited to see the outcome. lets do this!’

The 27-year-old Murray, who grew up in Dunblane, Scotland, resides in England and would not be eligible to vote in the referendum. But he is one of Scotland’s most high-profile global figures and his words will get wide airing in the country.

In 2013, Murray became the first British player in 77 years to win the Wimbledon’s men’s title, a victory that was celebrated with national fervor all across Britain. He also won a gold medal for Britain at the 2012 London Olympics, draping himself in the Union Jack after beating Roger Federer in the final.

“If Scotland became independent, then I imagine I would be playing for Scotland,” Murray told reporters at the recent US Open.

However, questioned repeatedly in recent years and months about independence, Murray steadfastly refused to come out for one side or the other. He was mindful of the reaction he received in England when he said – jokingly – that he would support “anyone but England” at the 2006 World Cup.

“I don’t know a whole lot about politics, and I have made that mistake in the past and it’s caused me a headache for seven or eight years of my life and a lot of abuse,” he said.

After Murray’s Wimbledon victory, Scottish First Minister Alex Salmond waved the “Saltire,” the blue and white Scottish flag, in the Royal Box.

Murray was critical of Salmond’s gesture and spoke of his national identity.

“I am proud to be Scottish, but I am also proud to be British,” he said at the time. “I don’t think there is any contradiction in that.”

Should Scotland vote for independence, Britain would lose its No 1 tennis player. Murray would be free to represent Scotland on the tour and also in Davis Cup.

It’s uncertain whether Scotland would be able to form an independent team in time for the 2016 Olympics in Rio de Janeiro. If not, Scottish athletes could either continue to compete for Britain or compete under the Olympic flag.

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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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2016 - Lewis Hamilton (Mercedes-GP)
2015 - Lewis Hamilton (Mercedes-GP)
2014 - Lewis Hamilton (Mercedes-GP)
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2012 - Mark Webber (Red Bull Racing)
2011 - Fernando Alonso (Ferrari)
2010 - Mark Webber (Red Bull Racing)
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2008 - Lewis Hamilton (McLaren)
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A foster couple or family must:

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  • have the ability to support its members and the foster child financially
  • undertake to treat and raise the child in a proper manner and take care of his or her health and well-being
  • A single, divorced or widowed Muslim Emirati female, residing in the UAE may apply to foster a child if she is at least 30 years old and able to support the child financially
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Starring: Mohanlal, Meena, Ansiba, Murali Gopy

Rating: 4 stars

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Dos

  • Wear the right fabric for the right season and occasion 
  • Always ask for the dress code if you don’t know
  • Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work 
  • Wear 100 per cent cotton under the kandura as most fabrics are polyester

Don’ts 

  • Wear hamdania for work, always wear a ghutra and agal 
  • Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying