Britain has signalled a major “gear change” in its support for Ukraine, with Prime Minister Rishi Sunak announcing a squadron of heavy tanks will be sent to Ukrainian forces in weeks.
Mr Sunak is pushing for a Nato-wide campaign to supply Kyiv with enough modern armour to prove decisive in its battles with Russia.
Following a phone call with Ukrainian President Volodymyr Zelenskyy, Downing Street announced on Saturday that Britain would send 14 Challenger II main battle tanks and 30 AS90 155mm self-propelled guns.
A year ago, the idea of a Nato country sending main battle tanks to Ukraine would have been considered as a major escalation, drawing the alliance into a conflict with Russia.
The gradual intensification of the supply of modern equipment has gone from anti-tank weapons to artillery, precision missiles and now tanks. Kyiv is also asking for modern western fighter aircraft and attack helicopters.
Mr Sunak said that he will “galvanise international action” by sending his foreign and defence secretaries to meet their Nato counterparts to devise a strategy “to break the stalemate”.
Following Ukraine’s retaking of the Black Sea city of Kherson in November, the front line has been largely static.
Russia has been building defensive fortifications of trenches and tank traps along its lines.
Analysts told The National that the only way to break the deadlock is with an armoured division of more than 200 tanks and 500 armoured infantry fighting vehicles.
The annexed Crimea peninsula is understood to be “tank country”.
Downing Street declared that a “flurry of UK diplomatic activity” will take place around the world in the lead-up to the first anniversary of the start of the war on February 24.
“The Prime Minister is set to accelerate the UK’s diplomatic and military support to Ukraine in the weeks ahead in a bid to push Russia further back and secure a lasting peace,” Downing Street said.
Mr Sunak will ensure Britain is committed “to match or exceed” its defence support for Ukraine this year with Russia “on the back foot due to resupply issues and plummeting morale”.
He will also urge Nato allies to send military equipment to Ukraine “as soon as possible to have maximum impact”.
The US, Germany and France have all promised to send armoured infantry vehicles and light tanks to Ukraine but with no date set.
The UK said it will send the squadron of 14 Challengers to Ukraine “in the coming weeks” along with the AS90 self-propelled guns that are each manned by five gunners.
Ben Wallace, the Defence Secretary, will set out further details of the military package in parliament on Monday and will then travel to Estonia and Germany to build support.
Foreign Secretary James Cleverly will head to Washington then Canada to co-ordinate with allies.
Training for Ukraine’s tank and artillery troops will begin this week in the UK, where already up to 9,000 of Kyiv’s soldiers have been trained.
“The Prime Minister is dedicated to ensuring Ukraine wins this war,” a Downing Street spokeswoman said. “He has identified a window where he thinks the UK and its allies can have maximum impact.”
A static war, with the continued impact on energy prices, “only serves Russia’s ends” which is why Mr Sunak was seeking to “ramp up pressure” on Russia.
The death toll from a Russian missile attack that destroyed an apartment block in the city of Dnipro on Saturday has risen to 20, it was confirmed.
A further two dozen are missing with an unknown number of residents trapped under debris in an attack that injured at least 73 people.
if you go
The flights
Etihad, Emirates and Singapore Airlines fly direct from the UAE to Singapore from Dh2,265 return including taxes. The flight takes about 7 hours.
The hotel
Rooms at the M Social Singapore cost from SG $179 (Dh488) per night including taxes.
The tour
Makan Makan Walking group tours costs from SG $90 (Dh245) per person for about three hours. Tailor-made tours can be arranged. For details go to www.woknstroll.com.sg
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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MATCH INFO
Liverpool 2 (Van Dijk 18', 24')
Brighton 1 (Dunk 79')
Red card: Alisson (Liverpool)
RESULT
RS Leipzig 3
Marcel Sabitzer 10', 21'
Emil Forsberg 87'
Tottenham 0
Martin Sabbagh profile
Job: CEO JCDecaux Middle East
In the role: Since January 2015
Lives: In the UAE
Background: M&A, investment banking
Studied: Corporate finance
THREE
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England v South Africa schedule:
- First Test: At Lord's, England won by 219 runs
- Second Test: July 14-18, Trent Bridge, Nottingham, 2pm
- Third Test: The Oval, London, July 27-31, 2pm
- Fourth Test: Old Trafford, Manchester, August 4-8
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
The alternatives
• Founded in 2014, Telr is a payment aggregator and gateway with an office in Silicon Oasis. It’s e-commerce entry plan costs Dh349 monthly (plus VAT). QR codes direct customers to an online payment page and merchants can generate payments through messaging apps.
• Business Bay’s Pallapay claims 40,000-plus active merchants who can invoice customers and receive payment by card. Fees range from 1.99 per cent plus Dh1 per transaction depending on payment method and location, such as online or via UAE mobile.
• Tap started in May 2013 in Kuwait, allowing Middle East businesses to bill, accept, receive and make payments online “easier, faster and smoother” via goSell and goCollect. It supports more than 10,000 merchants. Monthly fees range from US$65-100, plus card charges of 2.75-3.75 per cent and Dh1.2 per sale.
• 2checkout’s “all-in-one payment gateway and merchant account” accepts payments in 200-plus markets for 2.4-3.9 per cent, plus a Dh1.2-Dh1.8 currency conversion charge. The US provider processes online shop and mobile transactions and has 17,000-plus active digital commerce users.
• PayPal is probably the best-known online goods payment method - usually used for eBay purchases - but can be used to receive funds, providing everyone’s signed up. Costs from 2.9 per cent plus Dh1.2 per transaction.
MATCH INFO
Barcelona 4 (Messi 23' pen, 45 1', 48', Busquets 85')
Celta Vigo 1 (Olaza 42')
Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
