At least seven people have been killed in an attack on a train travelling between the Nigerian capital of Abuja and the northern city of Kaduna.
The attack happened on Tuesday when the train was derailed by a bomb and raided by gunmen. Several people are missing.
The trainline, which opened in 2017, was considered to be one of the country’s more successful infrastructure projects in recent years.
But violence has grown in the north-east of the country, where armed gangs are known to operate, as well as terrorist groups linked to Al Qaeda and ISIS.
About 970 passengers were on board the train when it was derailed and shot at.
"Passengers who sustained injuries, and the fatalities, have been moved to hospitals," Kaduna State security commissioner Samuel Aruwan said.
The bodies of those killed are at 44 Army Reference Hospital in Kaduna, along with 22 wounded people, sources at the hospital said.
A train security guard told AFP that seven people were killed, including two cleaners.
Kaduna State Governor Nasir El Rufai visited some of the wounded and criticised the attack.
Surviving passengers were moved to safety by the armed forces and Mr Aruwan said search and rescue operations were under way.
The Nigerian Railway Corporation said services on the Abuja-Kaduna route had been suspended temporarily.
The attack came two days after a security guard at Kaduna airport was killed by gunmen in an attack thwarted by the armed forces.
Gunmen also carried out an attack on the railway line in October.
Bandits in the north-west and central Nigerian states have terrorised communities for a long time, conducting mass kidnappings, raiding villages and stealing cattle.
But their violence has intensified and dozens of gunmen often carry out attacks on motorbikes, sometimes striking several villages and killing or abducting residents.
Main roads have also been targets, with people kidnapped by gangs between the capital and cities such as Kaduna and Kano in the north.
Nigeria's military has been carrying out operations and air strikes to clear bandits from their camps hidden in forests that straddle several states in the north-west.
Security forces are also fighting against a 12-year insurgency in the north-east that has killed 40,000 people and displaced more than two million.
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
Essentials
The flights
Etihad and Emirates fly direct from the UAE to Delhi from about Dh950 return including taxes.
The hotels
Double rooms at Tijara Fort-Palace cost from 6,670 rupees (Dh377), including breakfast.
Doubles at Fort Bishangarh cost from 29,030 rupees (Dh1,641), including breakfast. Doubles at Narendra Bhawan cost from 15,360 rupees (Dh869). Doubles at Chanoud Garh cost from 19,840 rupees (Dh1,122), full board. Doubles at Fort Begu cost from 10,000 rupees (Dh565), including breakfast.
The tours
Amar Grover travelled with Wild Frontiers. A tailor-made, nine-day itinerary via New Delhi, with one night in Tijara and two nights in each of the remaining properties, including car/driver, costs from £1,445 (Dh6,968) per person.