UAE

Jailed pair hope to be cleared of indecency

A young South African woman and her Emirati employer hope to be cleared within two weeks of the indecency charges.

John Henzell

June 04, 2009

  • English
  • Arabic

ABU DHABIi // A young South African woman and her Emirati employer hope to be cleared within two weeks of the indecency charges for which they were jailed under Sharia law. The 22-year-old woman, identified as RH, and her dive school boss, MH, in his 40s, were found guilty of having sex outside marriage and of being found together after hours in the dive centre in Khor Fakkan, Sharjah, last month.

On Monday they were sentenced to three months and six months in jail respectively. Both maintain the relationship was professional and not sexual. RH's father, Freddie Hillier, said both defendants had filed appeals against the verdicts and the sentences, with a hearing set for June 14 in Khor Fakkan. He had hoped to see his daughter walk free from court while he was in the UAE but had to fly out of Dubai early yesterday to return to work in Albania. RH's mother, Ina Hillier, will remain in the UAE to support their daughter and attend the appeal.

"It's tough, leaving while [RH] is still in jail," Mr Hillier said. "It's devastating that they got locked up and having to say goodbye to her. They allowed me to visit to say goodbye. "It's not easy and I'm hoping and praying that justice will be fair." The family had not wanted widespread publicity about the case before the verdicts because of concern it might prompt the judges to take a harsh line.

But after the sentences, their case has been reported in the UAE and throughout South Africa, and supporters have been trying to highlight the defendants' plight via global media outlets, such as CNN and the BBC. The case follows another involving two Britons who were jailed for adultery after being stopped by police as they emerged from a hotel a month ago. After the news of RH's jailing, a support group for her on the social networking website Facebook attracted about 300 members from 20 countries. Some of the messages of support were printed and shown to her during family visits in prison.

Several voiced outrage at the sentence but other people urged tolerance and respect for local customs. One, Beth Thomas, wrote: "We are all doing everything possible to sort this and are exhausting every contact and every possible avenue to get [RH] out. "While your messages of support, love and encouragement are really valuable and appreciated at this time, on behalf of Freddie, please don't post any derogatory comments about Dubai, Sharjah or the system here in the UAE.

"As a public site and with the news hitting the worldwide press, this support site will attract a lot of attention. Any derogatory comments about the country or its systems pose a serious risk to the success of the appeal and will make things a lot harder than they already are." jhenzell@thenational.ae

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.

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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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