Mahmood Sheikh, lawyer of British-born militant Ahmed Omar Saeed Sheikh, speaks to media representatives after the high court ordered the man’s release in the murder case of American journalist Daniel Pearl. AFP
Mahmood Sheikh, lawyer of British-born militant Ahmed Omar Saeed Sheikh, speaks to media representatives after the high court ordered the man’s release in the murder case of American journalist Daniel Pearl. AFP
Mahmood Sheikh, lawyer of British-born militant Ahmed Omar Saeed Sheikh, speaks to media representatives after the high court ordered the man’s release in the murder case of American journalist Daniel Pearl. AFP
Mahmood Sheikh, lawyer of British-born militant Ahmed Omar Saeed Sheikh, speaks to media representatives after the high court ordered the man’s release in the murder case of American journalist Daniel

Pakistan court orders release of man behind 2002 killing of US journalist


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A British public schoolboy-turned militant who spent 18 years on death row after being convicted of killing an American journalist, was freed by a court in Pakistan.

Ahmed Omar Saeed Sheikh could be free imminently after Sindh High Court decreed he should not be detained any longer.

Sheikh's murder conviction for killing Wall Street Journal reporter Daniel Pearl was overturned in April 2020 after the court decided he was guilty only of kidnap, with a seven-year sentence.

The decision prompted an outcry from the US government and Pearl's family, and the Sindh government immediately detained Sheikh, 47, again, using public order laws.

The family and Sindh government are appealing against the quashing of his conviction in Pakistan's supreme court.

Ahmed Omar Saeed Sheikh, the alleged mastermind behind Wall Street Journal reporter Daniel Pearl's kidnap-slaying, appears at the court in Karachi in 2002. AP, file
Ahmed Omar Saeed Sheikh, the alleged mastermind behind Wall Street Journal reporter Daniel Pearl's kidnap-slaying, appears at the court in Karachi in 2002. AP, file

But Sindh High Court on Thursday said the continued detention of Sheikh and three other men was illegal and they were in prison despite being innocent.

"The detention order is struck down," Faisal Siddiqi, the Pearl family's lawyer, told Associated Press.

An earlier supreme court interim order directing the men to be detained during the appeal had lapsed.

All of the men are forbidden from leaving the country and must attend future court hearings.

Pearl was kidnapped in Karachi while reporting on Islamist extremist circles in the aftermath of the 9/11 attacks.

The reporter had been investigating the link between Pakistani militants and Richard Reid, known as the Shoe Bomber after trying to blow up a flight from Paris to Miami with explosives hidden in his shoes.

Pearl was later beheaded and video of his murder was shared on the internet.

Sheikh's trial heard he had been in contact with Pearl and promised to introduce the reporter to a religious leader in Karachi. Pearl was instead kidnapped at a rendezvous outside a restaurant and held in a compound on the city's outskirts.

Sheikh was arrested and found guilty by a Pakistani terrorism court and three alleged accomplices were given life sentences. Those three were acquitted in April.

America condemned the acquittal of Sheikh and his accomplices in April, calling the decision “an affront to victims of terrorism everywhere”.

Sheikh was born in Britain and studied at the London School of Economics where he is believed to have become radicalised.

He later travelled to South Asia and linked up with Pakistani militant groups fighting in Indian-administered Kashmir.

He was jailed in India in 1994 for helping to kidnap three Britons and an American.

He was released in 1999 as part of a hostage swap with Pakistani militants who had hijacked an Indian airliner.

A later investigation into Pearl's death led by a former colleague, Asra Nomani, and a Georgetown University professor, in 2011 claimed the wrong men had been convicted.

The Pearl Project report concluded Pakistani authorities used perjured testimony to pin the murder on Sheikh.

While Sheikh orchestrated the kidnap and considered demanding a ransom, it was actually the Al Qaeda mastermind of the 9/11 attacks, Khalid Sheikh Mohammed, who killed Pearl, the report claimed.

Ain Dubai in numbers

126: The length in metres of the legs supporting the structure

1 football pitch: The length of each permanent spoke is longer than a professional soccer pitch

16 A380 Airbuses: The equivalent weight of the wheel rim.

9,000 tonnes: The amount of steel used to construct the project.

5 tonnes: The weight of each permanent spoke that is holding the wheel rim in place

192: The amount of cable wires used to create the wheel. They measure a distance of 2,4000km in total, the equivalent of the distance between Dubai and Cairo.

Reading List

Practitioners of mindful eating recommend the following books to get you started:

Savor: Mindful Eating, Mindful Life by Thich Nhat Hanh and Dr Lilian Cheung

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The Mindful Diet by Dr Ruth Wolever

Mindful Eating by Dr Jan Bays

How to Raise a Mindful Eaterby Maryann Jacobsen

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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

MATCH INFO

World Cup qualifier

Thailand 2 (Dangda 26', Panya 51')

UAE 1 (Mabkhout 45 2')

Dunki
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Explainer: Tanween Design Programme

Non-profit arts studio Tashkeel launched this annual initiative with the intention of supporting budding designers in the UAE. This year, three talents were chosen from hundreds of applicants to be a part of the sixth creative development programme. These are architect Abdulla Al Mulla, interior designer Lana El Samman and graphic designer Yara Habib.

The trio have been guided by experts from the industry over the course of nine months, as they developed their own products that merge their unique styles with traditional elements of Emirati design. This includes laboratory sessions, experimental and collaborative practice, investigation of new business models and evaluation.

It is led by British contemporary design project specialist Helen Voce and mentor Kevin Badni, and offers participants access to experts from across the world, including the likes of UK designer Gareth Neal and multidisciplinary designer and entrepreneur, Sheikh Salem Al Qassimi.

The final pieces are being revealed in a worldwide limited-edition release on the first day of Downtown Designs at Dubai Design Week 2019. Tashkeel will be at stand E31 at the exhibition.

Lisa Ball-Lechgar, deputy director of Tashkeel, said: “The diversity and calibre of the applicants this year … is reflective of the dynamic change that the UAE art and design industry is witnessing, with young creators resolute in making their bold design ideas a reality.”

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SUE%20GRAY'S%20FINDINGS
%3Cp%3E%22Whatever%20the%20initial%20intent%2C%20what%20took%20place%20at%20many%20of%20these%20gatherings%20and%20the%3Cbr%3Eway%20in%20which%20they%20developed%20was%20not%20in%20line%20with%20Covid%20guidance%20at%20the%20time.%3C%2Fp%3E%0A%3Cp%3E%22Many%20of%20these%20events%20should%20not%20have%20been%20allowed%20to%20happen.%20It%20is%20also%20the%20case%20that%20some%20of%20the%3Cbr%3Emore%20junior%20civil%20servants%20believed%20that%20their%20involvement%20in%20some%20of%20these%20events%20was%20permitted%20given%20the%20attendance%20of%20senior%20leaders.%C2%A0%3C%2Fp%3E%0A%3Cp%3E%22The%20senior%20leadership%20at%20the%20centre%2C%20both%20political%20and%20official%2C%20must%20bear%20responsibility%20for%20this%20culture.%C2%A0%3C%2Fp%3E%0A%3Cp%3E%22I%20found%20that%20some%20staff%20had%20witnessed%20or%20been%20subjected%20to%20behaviours%20at%20work%20which%20they%20had%20felt%20concerned%20about%20but%20at%20times%20felt%20unable%20to%20raise%20properly.%3C%2Fp%3E%0A%3Cp%3E%22I%20was%20made%20aware%20of%20multiple%20examples%20of%20a%20lack%20of%20respect%20and%20poor%20treatment%20of%20security%20and%20cleaning%20staff.%20This%20was%20unacceptable.%22%C2%A0%3C%2Fp%3E%0A