A man who cut off a dog owner's hand with a sword in a fight over the pet has had his prison sentence reduced from seven years to three at Dubai Court of Appeal.
The attacker, 32, contacted the owner about a dog for sale, judges heard on Monday.
The men, both Emirati, agreed to meet at the seller's home in the Al Barsha area on October 29.
As they discussed the deal, the victim’s daughter asked her father not to sell the dog.
He first struck the victim on the head but, as the victim raised his arms to shield his head, his right hand was chopped off at the wrist
Police officer's testimony
He agreed and told the visitor that he would not part with the pet, at which point the attacker became angry.
Their argument escalated into a fight, and the attacker ran to his car and returned armed with a sword.
The court was told that he struck the seller on the head, causing a fractured skull and leaving a deep wound.
As the seller raised his arm to defend himself, the attacker severed his right hand and cut into his left shoulder with the sword.
“He first struck the victim on the head but, as the victim raised his arms to shield his head, his right hand was chopped off at the wrist,” a police officer told the court.
“The assault continued, causing the victim multiple wounds.”
The victim’s family called the police and the attacker fled in his car.
An ambulance took the injured man to Rashid Hospital, where doctors were unable to reattach the hand.
Police arrested the attacker a week later at his home in Al Quoz.
He admitted to a charge of armed assault while being questioned by police, and again when the case was heard in court.
Dubai Criminal Court sentenced him to seven years in prison but judges at Dubai Court of Appeal reduced that to three.
Judges were told that this incident happened less than a year after the attacker was released from Dubai prison, where he served 10 years for physical assault leading to death.
In 2014 in Al Quoz, the man struck his friend with a sword.
The victim jumped into his car and drove away. Police said the injured man became unable to drive and stopped near a bowling alley in Al Quoz, where he succumbed to his injuries.
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
Emergency
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The specs: 2019 Audi Q8
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