Accused courtroom killer can pay blood money

ABU DHABI // A man who killed a witness in court and another in his bed can pay blood money to avoid the death sentence, the victims' blood relatives said.

A man representing the relatives told the Abu Dhabi Court of Appeal yesterday that they were requesting blood money, which means they give up their right to vengeance by execution.

In a previous hearing, the Egyptian accused, BAM, said he was taking revenge against infidels who were killing Muslims all around the world.

Both of his alleged victims were Nepalese. One, LK, had filed a lawsuit against BAM in Al Dhafra for causing a permanent injury to his eye during a fight.

BAM was free on bail when he murdered LK in his room, then took the same knife and killed the other man, who was testifying on behalf of LK, in the courtroom, records show.

BAM was sentenced to psychiatric treatment.

Public prosecution referred the verdict to the Court of Cassation, arguing that BAM was clearly aware of his actions because he planned his attacks. BAM's claim that he killed them because they were infidels does not make sense because he specifically chose people with whom he was involved in a lawsuit to murder, they said.

The Court of Cassation returned the case to the Court of Appeal.

"You should take your right by law, and not go around killing people," the appeals judge told BAM in court yesterday.

"But it was the law that imprisoned me... because of their complaints," BAM replied. "I'm an Arab Muslim and in an Arab Muslim country, those infidels are killing Muslims all around the world."

The judge explained that he was not concerned with what happened in other countries, and that justice must be served.

He said it was never part of Islamic law, even in an Islamic state, to randomly kill people because of their beliefs or to take revenge.

The verdict will be announced on January 25.

hdajani@thenational.ae

The Baghdad Clock

Shahad Al Rawi, Oneworld

The specs: 2018 Maserati GranTurismo/GranCabrio

Price, base Dh485,000 (GranTurismo) and Dh575,000 (GranCabrio)

Engine 4.7L V8

Transmission Six-speed automatic

Power 460hp @ 7,000rpm

Torque 520Nm @ 4,750rpm

Fuel economy, combined 14.3L (GranTurismo) and 14.5L (GranCabrio) / 100km

Dubai Rugby Sevens, December 5 -7

World Sevens Series Pools

A – Fiji, France, Argentina, Japan

B – United States, Australia, Scotland, Ireland

C – New Zealand, Samoa, Canada, Wales

D – South Africa, England, Spain, Kenya

The Voice of Hind Rajab

Starring: Saja Kilani, Clara Khoury, Motaz Malhees

Director: Kaouther Ben Hania

Rating: 4/5

The British in India: Three Centuries of Ambition and Experience

by David Gilmour

Allen Lane

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