Passengers wait at check-in desks in the departures hall in Terminal 5 at London Heathrow Airport. Bloomberg
Passengers wait at check-in desks in the departures hall in Terminal 5 at London Heathrow Airport. Bloomberg
Passengers wait at check-in desks in the departures hall in Terminal 5 at London Heathrow Airport. Bloomberg
Passengers wait at check-in desks in the departures hall in Terminal 5 at London Heathrow Airport. Bloomberg

No early UK travel green list expansion


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The return of foreign travel to and from the UK will be "gradual and slow" as ministers caution against international trips.

Transport Secretary Grant Shapps said on Thursday that Britain was in no rush to expand the green list of quarantine-free destinations because the country could not risk imported cases of Covid-19.

The remarks came as new analysis suggests up to 270,000 people in the UK will fly to amber list countries despite Prime Minister Boris Johnson’s warning that those nations should be avoided except for extreme reasons.

More than 1,300 flights are scheduled to fly to amber list countries in the five days up to Sunday at a rate of 54,000 passengers a day.

Mr Shapps reiterated that the “amber list and red list are not for holidaymakers”.

"The reason is we think after a year of lockdowns in this country, people coming forward in record numbers to get their vaccines, we don't want to be in a position of taking risks at this stage of our unlock," he told BBC's Radio 4 Today programme.

“It’s a gradual and slow process and I know the public is on our side with this. They want it to be gradual and slow.”

Mr Shapps said the green list of 12 countries and territories would expand when other countries “catch up” with the UK’s vaccination campaign.

He said another major factor influencing the green list was the country’s genome sequencing capability to identify variants of the virus.

“We judge that individually, country by country,” he said.

“Yes, I expect the green list to expand but we are doing this very cautiously and most people support that.”

EasyJet chief executive Johan Lundgren said the UK government appeared to be “dismantling its own system” by discouraging travel to amber list countries.

“It’s absolutely legal to travel to amber list countries,” he said.

“When this was introduced, there was no indication that you shouldn’t travel to these countries because that’s what the restriction was supposed to do. It was there to make sure you could do this in a safe way.”

Forty-three countries are on the red list, requiring British residents to quarantine in an approved hotel for 10 days at a cost of £1,750 ($2,467).

Every other country was placed on the amber list – meaning travellers must quarantine at home on their return for 10 days and take PCR tests on days two and eight.

UK lifts travel ban - in pictures 

  • Passengers wait at check-in desks in the departures hall in Terminal 5 at London Heathrow. The return of foreign travel to and from the UK will be “gradual and slow” as ministers warn against international trips. Bloomberg
    Passengers wait at check-in desks in the departures hall in Terminal 5 at London Heathrow. The return of foreign travel to and from the UK will be “gradual and slow” as ministers warn against international trips. Bloomberg
  • People arrive at Faro Airport from Manchester on the first day that Britons were allowed to enter Portugal without needing to quarantine. Reuters
    People arrive at Faro Airport from Manchester on the first day that Britons were allowed to enter Portugal without needing to quarantine. Reuters
  • Travel agents wait for their clients at the arrivals terminal at Porto Airport in Portugal. Reuters
    Travel agents wait for their clients at the arrivals terminal at Porto Airport in Portugal. Reuters
  • Passengers prepare to board a flight bound for Faro, Portugal, at Gatwick Airport. AP Photo
    Passengers prepare to board a flight bound for Faro, Portugal, at Gatwick Airport. AP Photo
  • People stand at Oura beach, Albufeira, in Algarve, south of Portugal. British holidaymakers returned to Portugal on Monday as the country seeks to revive its battered tourism industry. AFP
    People stand at Oura beach, Albufeira, in Algarve, south of Portugal. British holidaymakers returned to Portugal on Monday as the country seeks to revive its battered tourism industry. AFP
  • A digital display showing departing flights in the departures hall in Terminal 5 at London Heathrow. Bloomberg
    A digital display showing departing flights in the departures hall in Terminal 5 at London Heathrow. Bloomberg
  • Passengers check in at London Heathrow. Bloomberg
    Passengers check in at London Heathrow. Bloomberg
  • A member of staff directs passengers at check-in desks at London Heathrow. Bloomberg
    A member of staff directs passengers at check-in desks at London Heathrow. Bloomberg
Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

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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

Karwaan

Producer: Ronnie Screwvala

Director: Akarsh Khurana

Starring: Irrfan Khan, Dulquer Salmaan, Mithila Palkar

Rating: 4/5

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IF YOU GO

The flights

FlyDubai flies direct from Dubai to Skopje in five hours from Dh1,314 return including taxes. Hourly buses from Skopje to Ohrid take three hours.

The tours

English-speaking guided tours of Ohrid town and the surrounding area are organised by Cultura 365; these cost €90 (Dh386) for a one-day trip including driver and guide and €100 a day (Dh429) for two people. 

The hotels

Villa St Sofija in the old town of Ohrid, twin room from $54 (Dh198) a night.

St Naum Monastery, on the lake 30km south of Ohrid town, has updated its pilgrims' quarters into a modern 3-star hotel, with rooms overlooking the monastery courtyard and lake. Double room from $60 (Dh 220) a night.