British Navy sailor Timmy MacColl, pictured with his wife Rachael, was last seen leaving a nighclub in Bur Dubai in May last year. Courtesy of MacColl family
British Navy sailor Timmy MacColl, pictured with his wife Rachael, was last seen leaving a nighclub in Bur Dubai in May last year. Courtesy of MacColl family
British Navy sailor Timmy MacColl, pictured with his wife Rachael, was last seen leaving a nighclub in Bur Dubai in May last year. Courtesy of MacColl family
British Navy sailor Timmy MacColl, pictured with his wife Rachael, was last seen leaving a nighclub in Bur Dubai in May last year. Courtesy of MacColl family

First inmates transferred as part of UAE-UK prisoner swap deal


  • English
  • Arabic

ABU DHABI // The first inmates have been transferred as part of a prisoner swap deal with Britain.

The agreement allows Emiratis jailed in the UK and Britons in prison in the UAE to serve the remainder of their sentences at home.

The deal was signed on January 24 as part of ongoing efforts for closer cooperation on consular issues.

"The transfer of prisoners is working very well and this is a very positive indicator of our relationship," said Dr Anwar Gargash, Minister of State for Foreign Affairs.

"The agreement works well and supports both our judicial systems. We have had a couple of cases where prisoners have already been transferred."

Dr Gargash did not give details of how many prisoners, their crimes or when they were transferred.

A prisoner can only benefit from the deal if their offence is recognised as a crime in both countries, known as reciprocity. This means that bouncing a cheque - a criminal offence in the UAE but not in the UK - is not covered.

"There must be reciprocity in the crimes - the crimes have to be recognised in the two jurisdictions," said Edward Hobart, the UK's consul general to Dubai.

"It can cover any prisoner where there is a reciprocal crime, so theft in one country is theft in the other country."

Dr Gargash commended his counterpart Alistair Burt, the British foreign office's Middle East minister, over the combined efforts to reach the agreement.

Mr Burt said he was happy that British officials could now openly discuss the "very small number of consular cases" with authorities in the UAE, a move that described as "very important".

Both men confirmed, during a meeting of the UK-UAE Taskforce on Tuesday, that the UAE and UK were still in high-level talks over missing British Royal Navy sailor Timmy MacColl, who disappeared in Dubai on May 27 last year.

Dr Gargash described the case as a high-profile issue and Mr Burt said Mr MacColl's disappearance was among a range of topics discussed, along with defence, security and consular relations.

"There is a very large British community of 100,000-plus and we are bound to have certain issues, accidents and so forth and, of course, these are dealt with, but some of these become high-profile cases," Dr Gargash said.

"They definitely are being discussed and this issue of Timothy MacColl is a high-profile one."

Mr Burt said: "I met the family involved and they are appreciating the help provided by Dubai Police and the cooperation with the authorities here in the UAE."

Mr MacColl, who was 27 when he went missing, was on a night out with shipmates at the Rock Bottom Cafe in the Regent Palace Hotel, Bur Dubai.

He got in a taxi just after 2am and set off towards Port Rashid, where his ship, the HMS Westminster, had docked the previous day. He never reached the vessel.

Despite an intensive investigation led by Dubai Police, searches of the port by British Navy divers and months of campaigning and appeals for information, no trace of him has been found.

THE SIXTH SENSE

Starring: Bruce Willis, Toni Collette, Hayley Joel Osment

Director: M. Night Shyamalan

Rating: 5/5

Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

Price: From Dh126,000

Available: Now

The biog

Family: He is the youngest of five brothers, of whom two are dentists. 

Celebrities he worked on: Fabio Canavaro, Lojain Omran, RedOne, Saber Al Rabai.

Where he works: Liberty Dental Clinic 

Company%20profile
%3Cp%3EName%3A%20Tabby%3Cbr%3EFounded%3A%20August%202019%3B%20platform%20went%20live%20in%20February%202020%3Cbr%3EFounder%2FCEO%3A%20Hosam%20Arab%2C%20co-founder%3A%20Daniil%20Barkalov%3Cbr%3EBased%3A%20Dubai%2C%20UAE%3Cbr%3ESector%3A%20Payments%3Cbr%3ESize%3A%2040-50%20employees%3Cbr%3EStage%3A%20Series%20A%3Cbr%3EInvestors%3A%20Arbor%20Ventures%2C%20Mubadala%20Capital%2C%20Wamda%20Capital%2C%20STV%2C%20Raed%20Ventures%2C%20Global%20Founders%20Capital%2C%20JIMCO%2C%20Global%20Ventures%2C%20Venture%20Souq%2C%20Outliers%20VC%2C%20MSA%20Capital%2C%20HOF%20and%20AB%20Accelerator.%3Cbr%3E%3C%2Fp%3E%0A
MATCH INFO

Everton v Tottenham, Sunday, 8.30pm (UAE)

Match is live on BeIN Sports

RESULT

Arsenal 1 Chelsea 2
Arsenal:
Aubameyang (13')
Chelsea: Jorginho (83'), Abraham (87') 

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

How to help

Send “thenational” to the following numbers or call the hotline on: 0502955999
2289 – Dh10
2252 – Dh 50
6025 – Dh20
6027 – Dh 100
6026 – Dh 200

Friday's schedule in Madrid

Men's quarter-finals

Novak Djokivic (1) v Marin Cilic (9) from 2pm UAE time

Roger Federer (4) v Dominic Thiem (5) from 7pm

Stefanos Tsitsipas (8) v Alexander Zverev (3) from 9.30pm

Stan Wawrinka v Rafael Nadal (2) from 11.30pm

Women's semi-finals

Belinda Bencic v Simona Halep (3) from 4.30pm

Sloane Stephens (8) v Kiki Bertens (7) from 10pm

TOURNAMENT INFO

Fixtures
Sunday January 5 - Oman v UAE
Monday January 6 - UAE v Namibia
Wednesday January 8 - Oman v Namibia
Thursday January 9 - Oman v UAE
Saturday January 11 - UAE v Namibia
Sunday January 12 – Oman v Namibia

UAE squad
Ahmed Raza (captain), Rohan Mustafa, Mohammed Usman, CP Rizwan, Waheed Ahmed, Zawar Farid, Darius D’Silva, Karthik Meiyappan, Jonathan Figy, Vriitya Aravind, Zahoor Khan, Junaid Siddique, Basil Hameed, Chirag Suri