DUBAI // The trial of a British man accused of beating his ex-girlfriend to death with a baseball bat outside her Al Barsha villa was postponed again yesterday after a key prosecution witness failed to appear for the seventh time.
Mark Arnold, 43, is charged with the murder of Kerry Winter, a South African events executive, on August 20, 2008. Several witnesses reported seeing a man attack Ms Winter outside her home before dragging her into a car and driving away. Her body has never been found, despite extensive police searches and a publicity campaign led by her brother, Kurt Winter, involving posters, door-to-door inquiries and Facebook groups.
"I am so far from what's happening, I don't even know what is going on with the case," said Carol Winter, Kerry's mother, speaking to The National from her home in Durban, South Africa. "I just want answers and want for this to end. But before anything happens, I want to see her body if she, in fact, is really dead." Prosecution lawyers claim Arnold, a former operations director at Hill International, wrapped Winter's body in a blanket, placed it in a weighted bag and dumped it into the sea.
At yesterday's hearing, Maurice Agorious, a prosecution witness and a former colleague of Arnold, failed to appear for the seventh time, prompting calls from the Winter family's legal team to trace his whereabouts, as well as those of other witnesses who have missed court dates. Two other witnesses, Arnold's ex-wife, Dianne, and his Pakistani assistant, known as Oscar, have also consistently failed to appear.
Arnold's defence lawyer, Yousif Hammad, told the court yesterday he was ready to present his closing argument at the next hearing if Mr Agorious did not turn up. Mr Agorious is regarded as a vital witness, having told prosecutors that he received a call from Arnold after Winter's death instructing him to purchase a GPS tracking device, a waterproof bag and burlap sacks from Carrefour. Prosecution counsel claims these items were to be used to help Arnold get rid of the body.
Presiding Judge Hamad Abdul Latif adjourned the hearing to February 25, and said the defence team's closing arguments would be heard if Mr Agorious again failed to appear. @Email:amustafa@thenational.ae
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ENGLAND SQUAD
Eoin Morgan (captain), Moeen Ali, Jonny Bairstow, Sam Billings, Jos Buttler, Tom Curran, Alex Hales, Liam Plunkett, Adil Rashid, Joe Root, Jason Roy, Ben Stokes, David Willey, Chris Woakes, Mark Wood
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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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Dunki
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The specs: 2019 BMW i8 Roadster
Price, base: Dh708,750
Engine: 1.5L three-cylinder petrol, plus 11.6 kWh lithium-ion battery
Transmission: Six-speed automatic
Power: 374hp (total)
Torque: 570Nm (total)
Fuel economy, combined: 2.0L / 100km
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SQUAD
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Specs
Engine: Dual-motor all-wheel-drive electric
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Going grey? A stylist's advice
If you’re going to go grey, a great style, well-cared for hair (in a sleek, classy style, like a bob), and a young spirit and attitude go a long way, says Maria Dowling, founder of the Maria Dowling Salon in Dubai.
It’s easier to go grey from a lighter colour, so you may want to do that first. And this is the time to try a shorter style, she advises. Then a stylist can introduce highlights, start lightening up the roots, and let it fade out. Once it’s entirely grey, a purple shampoo will prevent yellowing.
“Get professional help – there’s no other way to go around it,” she says. “And don’t just let it grow out because that looks really bad. Put effort into it: properly condition, straighten, get regular trims, make sure it’s glossy.”
MOUNTAINHEAD REVIEW
Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
Rating: 3.5/5
57%20Seconds
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If you go
Where to stay: Courtyard by Marriott Titusville Kennedy Space Centre has unparalleled views of the Indian River. Alligators can be spotted from hotel room balconies, as can several rocket launch sites. The hotel also boasts cool space-themed decor.
When to go: Florida is best experienced during the winter months, from November to May, before the humidity kicks in.
How to get there: Emirates currently flies from Dubai to Orlando five times a week.