Two more British nationals have been charged with fighting as mercenaries in Ukraine, according to Russian state media.
Dylan Healy, 22, from Cambridgeshire, eastern England, and Andrew Hill, 35, from Plymouth, south-west England, were captured in southern Ukraine and are being held by Russian-backed separatists, reported pro-Kremlin news agency Tass.
It said the self-declared Donetsk People’s Republic had begun criminal proceedings against the two men on charges of being mercenaries.
This comes four weeks after two other British men, Shaun Pinner, 48, and Aiden Aslin, 28, were sentenced to death by the separatists on similar charges.
The families of Mr Pinner and Mr Aslin said they were not mercenaries but members of Ukraine’s armed forces who had settled in the country. The British government said they were prisoners of war and that the separatist court had no legitimacy.
Mr Healy, one of the men apparently facing new charges, was reported missing in April, when a humanitarian group said it had lost contact with him.
The Presidium Network, a UK non-profit organisation that provides support to communities in crisis, said Mr Healy was one of two aid workers who had been trying to help a family escape from Zaporizhzhia in southern Ukraine.
It said the family was subsequently interrogated by Russian forces, who alleged Mr Healy and his colleague were spies.
The other British national detained with Mr Healy, Paul Urey, 45, was not mentioned in the announcement about the charges against Mr Healy and Mr Hill.
A man identifying himself as Andrew Hill was paraded on Russian television in April, after apparently being captured and accused of being a mercenary.
Tass reported that this was the same man now facing charges and said he had been captured in the southern Mykolaiv region of Ukraine.
Citing a Donetsk source, Tass said Mr Healy and Mr Hill “do not want to testify and refuse to co-operate on their criminal case”.
A statement from Britain's Foreign Office said: "We condemn the exploitation of prisoners of war and civilians for political purposes and have raised this with Russia.
"We are in constant contact with the government of Ukraine on their cases and are fully supportive of Ukraine in its efforts to get them released."
Russia recognised the breakaway region and its neighbouring territory Luhansk as independent shortly before invading Ukraine in February.
Britain has said the separatist courts have no legitimacy and that prisoners are being denied their rights under the Geneva Conventions.
Mr Aslin and Mr Pinner, plus Moroccan prisoner Brahim Saadoun, were sentenced to death last month after being found guilty of mercenary activities and plotting to overthrow the DPR.
British Foreign Secretary Liz Truss called it a “sham judgment”, while Robert Jenrick, a former minister whose constituents include Mr Aslin’s family, said it was akin to a “Soviet-era show trial”.
UK ministers have said they are working with the Ukrainian government to try to get them released. The Kremlin said Britain should deal directly with DPR authorities.
Russia and Ukraine have accused each other of fighting with mercenaries during the four-month conflict, with western intelligence reporting the involvement of the Kremlin-linked Wagner Group.
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Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants
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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
