Live updates: follow the latest news on Russia-Ukraine
A British peer who volunteered to help house Ukrainian refugees has criticised the unwelcoming system, which she says inflicts further trauma on those fleeing the war.
Baroness Finlay of Llandaff and her husband, Professor Andrew Finlay, have been waiting three weeks for visas to be cleared via the Homes for Ukraine scheme.
The Homes for Ukraine programme, which the UK government sees as an important tool for increasing the number of Ukrainians who can apply for refugee visas, has been previously criticised as a chaotic system that started too slow.
Baroness Finlay did not wish to identify the refugee family but said they were known to her before the Russian war.
The father of the family is a doctor in Ukraine, she said, who had worked with her husband and remains in Kyiv. They have also submitted an application for him in the event he also leaves Ukraine due to injury or other reasons.
“He's decided to stay to serve his country and he's basically entrusted his wife and two children to us,” Baroness Finlay added.
“We've said we will do whatever is needed for however long to support them, and we know that it might be years.”
Baroness Finlay said they had to process each of the four refugees' applications individually, which has made her concerned they may not be approved together.
Despite repeated efforts in person at a visa information centre and over the phone, she said the only information she has received from in response has been four separate emails to say each applicant is “in the system” to be processed — which arrived on Thursday.
“The silence is awful … nobody can help me find out what's happened to these people's applications,” she said.
“I think there is a failure of recognition that this uncertainty is adding to the trauma that these people have already experienced.
“These aren't just pieces of paper, these are people … and these are people who have lost everything.
“We need to provide an environment where they know that they are welcome and they are safe — how can they feel welcome?
“The message from the system is that the country is not welcoming them. One cannot separate children from their parents.
The family will live in the home with Baroness Finlay and her husband, who have bought an extra bed and fridge to accommodate the whole family, clearing space in their kitchen cupboards so they can have space to cook their own meals.
They also installed another television and a radio, which can be tuned to Ukrainian radio stations so that the refugees can have a link to their home country.
A government representative said: “We continue to process visas for the Homes for Ukraine scheme as quickly as possible, but accept progress has not been quick enough.
“The Home Office has made changes to visa processing — the application form has been streamlined, Ukrainian passport holders can now apply online and do their biometrics checks once in the UK, and greater resource has gone into the system.”
Company%20Profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3ENamara%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3EJune%202022%0D%3Cbr%3E%3Cstrong%3EFounder%3A%20%3C%2Fstrong%3EMohammed%20Alnamara%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EDubai%20%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EMicrofinance%0D%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%20%3C%2Fstrong%3E16%0D%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3ESeries%20A%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EFamily%20offices%0D%3Cbr%3E%3C%2Fp%3E%0A
The specs
Engine: 3.8-litre, twin-turbo V8
Transmission: seven-speed automatic
Power: 592bhp
Torque: 620Nm
Price: Dh980,000
On sale: now
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