Liverpool's trial events 'undoubtedly a success,' public health director Matt Ashton said. AFP
Liverpool's trial events 'undoubtedly a success,' public health director Matt Ashton said. AFP
Liverpool's trial events 'undoubtedly a success,' public health director Matt Ashton said. AFP
Liverpool's trial events 'undoubtedly a success,' public health director Matt Ashton said. AFP

Liverpool pilot events show no detectable spread of coronavirus


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Four trial events held in Liverpool in April and May did not cause any detectable spread of the coronavirus, the city’s health chief said.

More than 13,000 people attended two nightclub events, a music festival and business conference in April and May.

Eleven people later tested positive for coronavirus, although fewer than half of all those attending returned a PCR test.

Liverpool public health director Matt Ashton said the trials were "undoubtedly a success".

The latest government figures show the city has an infection rate of 7.4 cases for every 100,000 people in the week leading to May 21, down from 9.8 for every 100,000 seven days before.

People who went to the three-day business festival, which began on April 28, the two club nights on April 30 and May 1, or the Sefton Park festival on May 2 did not need to socially distance or wear face coverings.

They were encouraged to take a PCR and lateral flow test on the day of the event and five days later.

Five people were unable to attend after testing positive, four were identified as possibly having the virus at an event and seven had the virus four to seven days after they attended.

Of those who tested positive, two people had been to the gig at Sefton Park and nine had attended the club events.

Mr Ashton said it was "definitely groups of people who were infected afterwards", but they "were known to each other, so it is also possible that those people got it after the events".

Prof Iain Buchan from the University of Liverpool, who assessed the tests, said: "Timely data and quick action to trace and test contacts of people testing positive, both before and after events, was key to containing potential outbreaks."

Prof Buchan said the events had between 25 and 43 per cent of those attending returning a PCR test.

He said scientists and the Liverpool City Council had identified room for improvement, which included maximising ventilation even in large indoor spaces, incentives to return PCR tests for research and issuing tickets only after a negative test the day before the event.

Mr Ashton said reopening the entertainment economy remained "incredibly complex and difficult" but it was also "incredibly important".

He said the data showed lateral flow tests "will be a key part of the jigsaw", but collaboration between promoters, local public health teams "and a range of partners" would also be central to ensuing events ran safely.

More on coronavirus

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

The biog

Age: 30

Position: Senior lab superintendent at Emirates Global Aluminium

Education: Bachelor of science in chemical engineering, post graduate degree in light metal reduction technology

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Favourite quote: “Be the change you wish to see in the world,” Gandi

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SPECS
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Fuel consumption, combined: 7.7L / 100km

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