It is becoming more obvious that “something has gone wrong”, a close friend and hiking partner of Julian Sands has said after the British actor’s disappearance in California’s San Gabriel Mountains.
Sands, 65, failed to return from a hike in the Mount Baldy region and was reported missing more than two weeks ago.
The San Bernardino County Sheriff’s Department and other agencies have conducted searches for the actor by foot and by air.
Fellow actor Kevin Ryan told the PA news agency that Mr Sands was “the most advanced hiker I know” and would not go on a walk unprepared.
“For me, each day that does go by puts more pressure and I guess brings a lot of doubt in,” said Ryan, 38.
“But Julian is such an advanced hiker. It’s what he did. His whole life he was climbing mountains. It was a true passion of his.
“He is beyond experienced and I’m hoping that he’s tucked away somewhere and can pull through.”
The pair met on the set of 2014 US drama series Crossbones and hiked together.
“You’ve got to think about that mountain," said Ryan, who has climbed Mount Baldy several times.
“You can go there during the summer heat and it’s a different mountain than it is during the winter, especially with how heavy the weather has hit that area. That’s a whole new trail.
“But that is something that Julian would have seen as a challenge, to go up in those conditions. He likes to push himself and he’s done that.
“And like anything, that makes you better, to push yourself in life. But in this situation, it’s a very tricky, dangerous hike with these weather.
“And obviously something has gone wrong. Hopefully with time we’ll find out and hopefully it’ll be the best result.”
An aerial search was halted on Thursday when helicopters were grounded due to strong winds.
Authorities have used a Recco device, which is able to detect electronics and credit cards, with the sheriff’s department saying it hopes the technology will help to establish a more exact area in which to focus search efforts.
“The only reason I’m not out there joining the search party is because I’m filming right now in Ireland, otherwise I would be out there to give my support," Ryan said.
He thanked the “relentless” efforts of the sheriff’s department and support teams leading the search for Sands.
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
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Killing of Qassem Suleimani