The boss of Britain’s largest airport has welcomed the news that travellers arriving in England from around 72 countries and overseas territories will no longer need to self-isolate from two weeks as the UK recovers from its coronavirus pandemic.
The new rules, which include 58 foreign countries and 14 British Overseas Territories, apply to people arriving by air, sea or train to England. Passengers will still be required to provide contact information on arrival.
The easing of measures will come as a relief to those working in the travel and tourism sectors. The UK’s largest airport, Heathrow, which saw 80.8 million passengers pass through it last year, has been devastated by the pandemic. It saw passenger numbers plunge by 97 per cent in the second quarter of this year, compared with the same period last year.
Although the list of countries exempt from quarantine measures includes popular tourist hotspots such as France and Spain, there are many countries intentionally left off the list, including Brazil, Iran, Russia and the United States. Almost all of the countries excluded continue to be badly hit by the Covid-19 pandemic. There are also countries on the list – including Australia and New Zealand – that are not allowing travellers to come in.
Wales and Northern Ireland have adopted the same approach as the UK government but Scotland will still require travellers from Spain and some other countries on the English list to quarantine on arrival.
Scottish First Minister Nicola Sturgeon said data from the British government showed that the virus infects 330 per 100,000 people in Spain, compared with only 28 per 100,000 in Scotland. The Scottish list only includes 38 countries.
After the easing of measures, Heathrow's chief executive, John Holland-Kaye, said travellers from “important trading partners” such as the US shouldn’t have to quarantine on arrival. He said that although America was seen a high risk country nationally, there were areas of it that hadn’t been badly affected by the virus.
He added that coronavirus has dealt “a devastating blow” to the airline sector, leading to many job losses.
“Aviation is not just about people going on holiday from the UK, it is also about our vital trading routes from around the world and 40 per cent of the UK’s exports are flying from Heathrow,” he told Sky News.
“There are some important long-haul markets that aren’t included, places like Canada and Singapore, which are low risk, and we’d like to see those being included in the next review,” Mr Holland-Kaye added.
“We also need to think about how we are going to connect some of our really important trading partners such as the United States, which are high risk as a nation but some parts of the country are low risk.”
The British foreign office continues to advise against taking cruise holidays, after coronavirus outbreaks were found on ships off the coast of Japan and Central America.
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
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
War 2
Director: Ayan Mukerji
Stars: Hrithik Roshan, NTR, Kiara Advani, Ashutosh Rana
Rating: 2/5
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.
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
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