The UK government on Saturday said all inbound travellers to England would now be required to take a pre-departure Covid test, while Nigeria became the latest addition to its red list for travel.
UK Health Secretary Sajid Javid said the government had decided to move after receiving new data about the spread of the Omicron variant, which was first identified in southern Africa.
"Since we have learnt of this new variant our strategy has been to buy time. We have always said we will act swiftly should new data require it," he told journalists.
"Over recent days we have learnt of a significant number of growing cases linked to travel with Nigeria.
"There are 27 cases already in England and that's growing. Nigeria now is second only to South Africa in terms of linked cases to Omicron."
The UK's Omicron confirmed cases number now stands at 160.
Under the new UK travel rules, from 4am on Monday only British and Irish nationals travelling from Nigeria will be allowed into the country and they must isolate in a government-managed quarantine hotel.
And from 4am on Tuesday, anyone travelling to the UK from countries not on the red list will be required to take a pre-departure test a maximum of 48 hours before leaving, regardless of their vaccination status.
The data that prompted the rule changes came from the UK Health and Security Agency. It indicated symptoms take less time to appear after infection with Omicron than in other variants.
"Given the reduced incubation period of the Omicron variant, passengers are advised to take the pre-departure test as close as possible to their scheduled departure to the UK and no earlier than 48 hours before travelling," said the UK's healthy ministry.
Nigeria races to start vaccine boosting
Nigeria earlier on Saturday confirmed it will start vaccine booster shots from next week.
Faisal Shuaib, executive director of the National Primary Health Care Development Agency, said booster shots will be available from December10 for those that have been fully vaccinated. Only 2.9 per cent of Nigerians eligible to get vaccines have been inoculated so far.
The Omicron Covid variant poses a high risk of infection and has highlighted the disparity between vaccination programmes in rich nations and the developing world.
The Nigerian government is planning a huge vaccination campaign with the aim of reaching herd immunity by the end of January.
Mr Shuaib said booster shots will be available for those that have "completed two doses of AstraZeneca, Moderna and Pfizer/BioNTech, or one dose of Johnson & Johnson."
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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
Race card
1.45pm: Maiden Dh75,000 1,200m.
2.15pm: Maiden Dh75,000 1,200m.
2.45pm: Handicap Dh95,000 1,200m.
3.15pm: Handicap Dh120,000 1,400m.
3.45pm: Handicap Dh80,000 1,400m.
4.15pm: Handicap Dh90,000 1,800m.
4.45pm: Handicap Dh80,000 1,950m.
The National selections:
1.45pm: Galaxy Road – So Hi Speed
2.15pm: Majestic Thunder – Daltrey
2.45pm: Call To War – Taamol
3.15pm: Eqtiraan - Bochart
3.45pm: Kidd Malibu – Initial
4.15pm: Arroway – Arch Gold
4.35pm: Compliance - Muqaatil
