UK navy to meet Dubai officials for first time since sailor vanished

DUBAI // The family of the missing British seaman, Timmy MacColl, are finalising plans for a trip to Dubai that they hope will solve the mystery of his disappearance.

Family members will be travelling with officers from the Royal Navy's special investigation branch who will be holding their first meeting with the Dubai authorities since Mr MacColl vanished while on shore leave in the city last May. Mr MacColl's family will also attend the talks.

Details of the visit were announced by Lisa Jane Glover, one of the administrators of the Bring Timmy Home Facebook group. She said on the site: "For security reasons I cannot disclose who is travelling or on what dates but the meeting will be happening in the next few weeks.

"2013 is starting on a good foot and hopefully we will get the answers about Timmy and him back where he belongs."

She revealed that an anonymous supporter of the Bring Timmy Home campaign had paid for all the flights for the family.

She described this as a "truly amazing gesture", and in a message to the donor added: "We all are overwhelmed by your generosity."

Mr MacColl, 28, from Gosport, Hampshire, went missing on May 27 after his ship, HMS Westminster, docked at Port Rashid. He was last seen stepping into a taxi alone outside the Rock Bottom Cafe at the Regent Palace Hotel in Bur Dubai just after 2am.

His wife Rachael, 25, and their children - Cameron, 7, Skye, 4, and baby Eriskay - have just endured the heartbreak of going through the festive season without him. Mr MacColl has not met his youngest daughter, Eriskay, because she was born in September after his disappearance.

News of the forthcoming visit was welcomed by supporters on Facebook. Karen Grey said: "Amazing news! Let's hope the answers start coming quickly now."

Janet Lewis said: "Let's hope you get the answers you so desperately need and Timmy's back to see his lovely new daughter."

Liz Fitzpatrick said: "I hope you get the answers you deserve. Rachael you are an amazing lady, I know I wouldn't have coped as well. Timmy would be so proud xx."

Members of the family, including Mrs MacColl, visited Dubai a few weeks after he vanished. She was five months pregnant at the time.

The investigation into her husband's disappearance is being led by Dubai Police. They have been assisted by Royal Navy divers who in July searched the waters in and around Port Rashid to establish whether he may have fallen into the harbour while returning to the ship, but nothing was found.

The navy subsequently launched an inquiry into the way it handles missing persons cases.

The family is seeking support for a petition calling for a debate on the case in the UK Parliament, and have gathered nearly 14,200 signatures.

A £250,000 (Dh1.5 million) reward is on offer to anyone providing information that leads to Mr MacColl being found. The cash has been provided by an anonymous benefactor.

In August last year, the family had to endure the pain of watching HMS Westminster arrive home without him. The frigate had returned to its home port of Portsmouth, England, at the end of a six-month mission in the Arabian Gulf and Indian Ocean.

His shipmates are now preparing for a new mission that is due to start later this year.

Anyone with information about Mr MacColl should call Dubai Police headquarters on 04 2229222 or Al Rafa police station on 04 3937777, quoting case number 71802012.

csimpson@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

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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.

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