King Charles III made history by attending his first commissioning parade as sovereign at Sandhurst on Friday.
The monarch also gave the military academy the honour of being the first unit to receive new colours bearing his unique “CRIII” cypher.
A Kuwaiti soldier, Officer Cadet Jabar Alasabah, also received the “International Sword” awarded to the overseas cadet considered by Sandhurst’s commandant to be the best of their intake.
Addressing the 600 cadets on parade and their families looking on from the stands, the king recalled his own experiences at Sandhurst.
“I think I have some idea of the challenges which are inherent of military training,” he told them during a murky, overcast day.
“I have experienced the nerves, exhaustion even the self-doubt, but despite such recollections it is the lifelong friendships which are forged through shared hardship and the humour that you find in the darkest hours of the coldest and wettest nights which remain with you.”
The monarch also referred to the Ukraine conflict, which he described as a war not seen on such a scale in Europe since 1945.
“I am particularly impressed and proud of the role the British Army alongside wider Defence has played in supporting Ukraine,” he said. “The UK has been a leading nation in delivering training expertise, equipment, and advice. Through discussions I had with President Zelenskyy I have learnt at first-hand about this support. For as long as the conflict endures you will, no doubt, have some part to play in our unrelenting support.”
The ceremony was also attended by Jordan's King Abdullah II and Crown Prince Hussein Bin Abdullah, who are both Sandhurst graduates.
King Abdullah presented the academy’s Al Hussein Medal, awarded to the non-British cadet who showed the most significant improvement in performance during training, to Bahraini Officer Cadet Sheikh Al Waleed Khalid Ahmed Al Khalifa
He also met King Charles and Grand Duke Henri of Luxembourg on the sidelines of the ceremony.
Friday's ceremony also marked the 200th anniversary of the academy’s commissioning parade, along with the 40,000th officer cadet to pass out from the academy since 1947.
The colours, that in earlier conflicts were the flag rallying point for troops on the battlefield, were the first to be presented to the British armed forces bearing the new sovereign’s cypher.
A total of 177 Officer cadets of the Senior Division, including 26 international cadets from 15 countries, passed out to become commissioned officers in either the British army or their own country’s military on Friday.
The king was escorted by the Commandant, Major General Zac Stenning, who previously served on operations in both Iraq and Afghanistan. “It was with an immense sense of pride and honour that His Majesty came here to our academy and awarded us colours and a new Sovereign’s Banner, the first for British defence,” he said.
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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Emirates launched a new daily service to Mexico City this week, flying via Barcelona from Dh3,995.
Emirati citizens are among 67 nationalities who do not require a visa to Mexico. Entry is granted on arrival for stays of up to 180 days.
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
MATCH INFO
Southampton 0
Manchester City 1 (Sterling 16')
Man of the match: Kevin de Bruyne (Manchester City)
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
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Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
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Everton 1 Stoke City 0
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Man of the Match Phil Jagielka (Everton)
The biog
Year of birth: 1988
Place of birth: Baghdad
Education: PhD student and co-researcher at Greifswald University, Germany
Hobbies: Ping Pong, swimming, reading
if you go
SERIE A FIXTURES
Saturday Spezia v Lazio (6pm), Juventus v Torino (9pm), Inter Milan v Bologna (7.45pm)
Sunday Verona v Cagliari (3.30pm), Parma v Benevento, AS Roma v Sassuolo, Udinese v Atalanta (all 6pm), Crotone v Napoli (9pm), Sampdoria v AC Milan (11.45pm)
Monday Fiorentina v Genoa (11.45pm)
Company profile
Name: Back to Games and Boardgame Space
Started: Back to Games (2015); Boardgame Space (Mark Azzam became co-founder in 2017)
Founder: Back to Games (Mr Azzam); Boardgame Space (Mr Azzam and Feras Al Bastaki)
Based: Dubai and Abu Dhabi
Industry: Back to Games (retail); Boardgame Space (wholesale and distribution)
Funding: Back to Games: self-funded by Mr Azzam with Dh1.3 million; Mr Azzam invested Dh250,000 in Boardgame Space
Growth: Back to Games: from 300 products in 2015 to 7,000 in 2019; Boardgame Space: from 34 games in 2017 to 3,500 in 2019
Pakistan Super League
Previous winners
2016 Islamabad United
2017 Peshawar Zalmi
2018 Islamabad United
2019 Quetta Gladiators
Most runs Kamran Akmal – 1,286
Most wickets Wahab Riaz –65
