LONDON // Prime minister David Cameron vowed on Sunday that Britain would hunt down the killers of an aid worker beheaded by the militant group ISIL, which he described as the “embodiment of evil”.
Cameron said Britain was prepared to “take whatever steps are necessary” after David Haines became the third western hostage to be beheaded by the militants in less than a month.
ISIL released a video on Saturday showing Haines’ killing and a death threat against another British captive, Alan Henning.
US president Barack Obama offered American support for its “ally in grief”.
A grim-faced Mr Cameron said in a televised statement: “We will hunt down those responsible and bring them to justice, no matter how long it takes.
“Step by step we must drive back, dismantle and ultimately destroy ISIL and what it stands for. We will do so in a calm, deliberate way but with an iron determination.
“We will not do so on our own, but by working closely with our allies, not just the United States and in Europe, but with our allies in the region.”
Mr Cameron is facing growing pressure at home to take military action against ISIL, but he made no commitment to joining the United States in launching airstrikes on the group in northern Iraq and Syria.
Britain began sending weapons this week to Kurdish fighters battling the militants in northern Iraq, but has faced accusations of confusion over its strategy.
US secretary of state John Kerry was in Paris on Sunday to push for a broad international coalition against ISIL that has already secured the backing of 10 Arab states including Saudi Arabia.
The bid was boosted by Australia’s announcement that it was deploying 600 troops to the UAE to join the effort against what prime minister Tony Abbott called a “murderous death cult”.
France is hosting an international conference on Iraq on Monday, and president Francois Hollande’s office said the “heinous killing” of Haines was another reason why a global push against ISIL was needed.
A European Union foreign policy spokesman called the murder “another demonstration of ISIL’s determination to pursue and extend its terror strategy, in breach of all universally recognised values and rights”.
Mr Obama slammed the killing as “barbaric” and said the US “stands shoulder to shoulder tonight with our close friend and ally in grief and resolve”.
Haines, 44, who was taken hostage in Syria last year, had previously been shown alive in the video of US journalist Steven Sotloff’s killing.
The foreign office in London said the latest video released this weekend, entitled “A Message to the Allies of America”, appeared genuine.
It opens with a clip of Mr Cameron outlining how Britain was working with the Iraqi government to help arm Kurdish fighters against “these brutal extremist militants”, and to offer aid, diplomacy, and military help to pressure ISIL.
Haines then appears, looking gaunt and dressed in an orange jumpsuit, and identifies himself, before calmly explaining that he is paying the price for Cameron’s policy.
The attacker – who appears to be the same man as in the previous two beheading videos – tells Britain the alliance with the US will “accelerate your destruction” and will drag the British people into “another bloody and unwinnable war”.
At the end of the clip, the militant threatens to execute Henning, another captive Briton.
In a moving statement, Haines’s brother Mike paid tribute to a man who was “most alive” when doing aid work. He had worked in conflict zones in the Balkans, Libya, South Sudan and Syria.
“He was, in the right mood, the life and soul of the party and on other times the most stubborn irritating pain in the ass,” his brother said.
Haines’s Croatian wife Dragana was keeping a low profile at their home in the quiet Croatian town of Sisak.
They have a four-year-old daughter, Athea, while Haines has a teenage daughter from his first marriage to his childhood sweetheart in Britain.
Mr Obama has set out a strategy that would include airstrikes in Syria and expanded operations in Iraq, where US aircraft have carried out more than 160 strikes since early August.
On Sunday, his national security adviser Denis McDonough told US network NBC’s Meet the Press success will come when ISIL no longer poses a threat to the United States and its allies in the Middle East.
* Agence France-Press
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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
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THE BIO
Favourite car: Koenigsegg Agera RS or Renault Trezor concept car.
Favourite book: I Am Pilgrim by Terry Hayes or Red Notice by Bill Browder.
Biggest inspiration: My husband Nik. He really got me through a lot with his positivity.
Favourite holiday destination: Being at home in Australia, as I travel all over the world for work. It’s great to just hang out with my husband and family.
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
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