A police officer who was less than two years from retirement was killed in England on Friday by suspect in handcuffs who later shot himself in the neck with a hidden revolver.
Sergeant Matiu Ratana, 54, originally from New Zealand, was shot in the chest at about 2.15am at Croydon Custody Centre in south London.
He was taken to hospital but died.
Ratana, known as Matt, was the first officer to be killed by a suspect inside a police station. He had served in the force for almost 30 years.
Metropolitan Police Commissioner Cressida Dick said: “The suspect, a 23-year-old man, was arrested by regular patrolling local officers for possession of ammunition and possession of class B drugs with intent to supply in Pollards Hill, SW16, after a stop and search. He remains in hospital in a critical but stable condition.
“Our investigation is led by homicide investigators from the Specialist Crime Command. We are not treating it as a counterterrorism incident. We are doing all we can to establish a motive for the murder.”
No police firearms were discharged during the attack, Scotland Yard said.
Police said the shooting has been referred to the Independent Office for Police Conduct, which will hold an investigation.
Commissioner Dick said investigators were examining several crime scenes.
“This is a truly shocking incident in which one of our colleagues has lost his life in the most tragic circumstances,” she said.
“When a colleague dies in the line of duty the shockwaves and sadness reverberates throughout the Met and our communities.”
Prime Minister Boris Johnson said: “My deepest condolences go to the family, friends and colleagues of the police officer who was killed in Croydon last night.
“We owe a huge debt to those who risk their own lives to keep us safe.”
Ratana is the first British police officer killed in the line of duty after Andrew Harper last year.
Harper was dragged to his death after becoming caught in a tow rope while responding to reports of a stolen quad bike.
Debbie Adam, Harper’s mother, said of the latest tragedy: “My feelings on hearing the news of this poor officer just stirs up the experience you will only know if you have been through it.
“I can identify with how this poor officer’s family, friends and colleagues will feel, the disbelief, shock and total loss.
“I just wish I could take that pain away.”
Home secretary Priti Patel said it is “a sad day for our country” when a police officer is killed in the line of duty.
She said: “I’m deeply shocked and saddened by the tragic killing of the officer in Croydon overnight.
“All our thoughts are with the officer’s family, friends and colleagues across the Metropolitan Police force, but also police officers across the country.”
London Mayor Sadiq Khan added that the officer had “paid the ultimate price for helping keep Londoners safe”.
Police officers killed in the line of duty
Andrew Harper – 2019
Killed after responding to a quad bike theft in Berkshire
Keith Palmer – 2017
Stabbed to death outside parliament during the Westminster terrorist attack
David Phillips – 2015
Killed during a police pursuit in Merseyside after the suspect ran him over
Nicola Hughes – 2012
Died in a gun and grenade attack while investigating a hoax burglary in Manchester
Fiona Bone – 2012
Died in a gun and grenade attack while investigating a hoax burglary in Manchester
Ian Dibell – 2012
Shot and killed in Essex while intervening in a dispute near his home while off-duty
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Sector: FinTech, online payment solutions
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Investors: Checkout.com, Impact46, Vision Ventures, Wealth Well, Seedra, Khwarizmi, Hala Ventures, Nama Ventures and family offices
COMPANY PROFILE
Name: HyperSpace
Started: 2020
Founders: Alexander Heller, Rama Allen and Desi Gonzalez
Based: Dubai, UAE
Sector: Entertainment
Number of staff: 210
Investment raised: $75 million from investors including Galaxy Interactive, Riyadh Season, Sega Ventures and Apis Venture Partners
How to wear a kandura
Dos
- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
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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.
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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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