Conservative Party heavyweight Sajid Javid has been named as the UK's new Health Secretary after Matt Hancock was forced to quit the role for breaking Covid rules.
A former chancellor of the exchequer, Mr Javid steps in as the government tries to bring an end to coronavirus restrictions despite a rise in infections fuelled by the Delta variant of the virus.
He returns to the Cabinet more than a year after losing a power struggle with Prime Minister Boris Johnson's former adviser Dominic Cummings, who criticised the government recently.
Mr Javid was one of the contenders for the Conservative leadership in 2019. That contest was eventually won by Mr Johnson.
He subsequently became chancellor, the UK equivalent of finance minister, but resigned last year after a clash with Mr Johnson over the hiring of departmental aides.
Mr Javid said he had no option but to resign after he was ordered to replace his political advisers.
"I was unable to accept those conditions. I don't believe any self-respecting minister would accept such conditions," he said.
It followed reports of clashes between Mr Javid and Mr Cummings, who was then Mr Johnson's top adviser.
Mr Cummings was himself ousted in November amid a power struggle in the Prime Minister's Downing Street office, which was rumoured to involve Mr Johnson's wife, Carrie Johnson.
Mr Cummings suggested on Saturday that Mrs Johnson was behind Mr Javid's return to the government.
He claimed that he had "tricked" Mr Johnson into removing Mr Javid, whom he described as "bog standard" and "awful" for the National Health Service.
Mr Javid said his top priority now was to bring about a "return to normal" in the UK.
"We are still in a pandemic and I want to see that come to an end as soon as possible," he said.
High-flying family
Mr Javid’s Pakistani parents arrived in the UK in 1961, where his father worked as a bus driver in Rotherham, northern England before setting up his clothing business, Scallywags, in Bristol.
The middle sibling of five children, he acknowledges his Muslim heritage but does not practise a religion.
His brother Basit is deputy assistant commissioner at London’s Metropolitan Police; Atif is a property entrepreneur and Khalid is the founder of property finance firm Blackstone Financial Solutions.
The eldest brother Tariq, 52, was found dead in a Sussex hotel in 2018 having taken his own life. Tariq had been a successful retail entrepreneur.
Mr Javid has spoken of his personal memories of racial abuse as a child.
He graduated from the University of Exeter with a degree in economics and politics in 1991 as the first of his family to attend university.
He had a successful career in the upper echelons of the financial sector, starting with a spell at New York’s Chase Manhattan bank.
On his return to Britain, he worked at Deutsche Bank International, rising to the board of directors.
He was elected MP for Bromsgrove, Worcestershire, in 2010. He is married and has four children.
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 burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Read part four: an affection for classic cars lives on
Read part three: the age of the electric vehicle begins
Read part one: how cars came to the UAE
UAE'S%20YOUNG%20GUNS
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PREMIER LEAGUE RESULTS
Bournemouth 1 Manchester City 2
Watford 0 Brighton and Hove Albion 0
Newcastle United 3 West Ham United 0
Huddersfield Town 0 Southampton 0
Crystal Palace 0 Swansea City 2
Manchester United 2 Leicester City 0
West Bromwich Albion 1 Stoke City 1
Chelsea 2 Everton 0
Tottenham Hotspur 1 Burnley 1
Liverpool 4 Arsenal 0
Bahrain%20GP
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%20Ramez%20Gab%20Min%20El%20Akher
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UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
Pearls on a Branch: Oral Tales
Najlaa Khoury, Archipelago Books