• Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, on holiday in Scotland. Photos: @khalifasaeed / Instagram
    Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, on holiday in Scotland. Photos: @khalifasaeed / Instagram
  • The Ruler of Dubai enjoyed the outdoors on a recent trip to Scotland
    The Ruler of Dubai enjoyed the outdoors on a recent trip to Scotland
  • Sheikh Mohammed took a boat trip past the mountains
    Sheikh Mohammed took a boat trip past the mountains
  • Sheikh Mohammed dressed casually for the occasion
    Sheikh Mohammed dressed casually for the occasion
  • The Ruler of Dubai and his entourage also took a hike in the countryside
    The Ruler of Dubai and his entourage also took a hike in the countryside
  • It was not Sheikh Mohammed's first time in Scotland – he owns an estate in the country
    It was not Sheikh Mohammed's first time in Scotland – he owns an estate in the country

Sheikh Mohammed in Scotland: Fishing, boating and seal-spotting on Highland holiday


Hayley Skirka
  • English
  • Arabic

Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, has been enjoying some time exploring the Scottish Highlands.

In a post shared on Instagram by Khalifa Suleiman, Head of Protocol for the UAE Vice President and Ruler of Dubai, was pictured exploring Scotland's Inner Hebrides.

In the images, Sheikh Mohammed can be seen taking a stroll through the Highlands accompanied by several of his entourage.

Sailing on inky dark waters, the Dubai Ruler was dressed aptly for the occasion in black jogging bottoms, a hat and a sand-coloured Harrington style jacket. The boat appears to have been chartered from the Isle of Skye, the largest island in the Inner Hebrides archipelago that's famous for its rugged landscapes, picturesque fishing villages and medieval castles.

On the excursion, the group are seen catching fish and enjoying picturesque views of the open water. The boat also sails very close to a small islet where they capture footage of a seal lounging on the rocks beside a seagull.

Another section of the Instagram reel shows the travellers back on dry land, wandering through the Scottish countryside, using binoculars to take in the view and even enjoying a spot of football.

In one of the images, Sheikh Mohammed sports a brown kandura under his jacket as he stands in front of a loch, with the Scottish sunshine making an appearance overhead.

Sheikh Mohammed has long had a penchant for Scotland and owns a Highland estate near Skye. The 30-bedroom Inverinate estate overlooks the north shore of Loch Duich.

The images of his Highland trip were released a few days after Sheikh Mohammed was spotted out and about in London with several other UAE figures.

In the UK capital, Sheikh Mohammed dined with his brother, Sheikh Ahmed bin Rashid and took in some of the city's sights, including walking in Hyde Park and shopping at Harrods.

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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. 

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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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Updated: August 17, 2023, 7:12 PM