A British general has detailed how his harrowing time in Iraq left him with suicidal thoughts and drinking alcohol alone in the early hours of the morning.
Gen Sir Patrick Sanders, who has been tipped to be the future head of the British Army and commanded thousands of British soldiers in southern Iraq in 2007, wants to use his experience to help others realise it is OK to ask for help.
Gen Sanders said it was important that those who were struggling realised that mental health problems were nothing to be ashamed of and “perfectly normal”.
“I was depressed, I was low, there were periods of time where I had suicidal thoughts and it took me a good chunk of time to begin to come back from that on the back of a very violent tour,” he said in a video posted by the British Army.
“I found myself obsessing about experiences on the tour, dwelling too much on photographs, on video clips, on letters, replaying in my mind what had happened.
“So I was drawn back down into the experiences on that tour and the memories from it. But in a way that was dark and obsessive, it wasn’t positive or constructive. Those weren’t conversations I was having with other people, they were conversations that were going on in my own head.
Gen Sanders said he "closed down" and initially didn't talk to anyone about his experiences. But when he did begin to open up to friends in the army, he found they were sympathetic.
He said it was a “lifeline” to feel that he was not being judged.
“It doesn’t matter what the trigger is, whether it is the sort of violence that I went through on operations, or equally it could be something in your personal life and it’s very often the combination of things that come together that create it.
“So it is about normal conversations with people about it. It is about getting the basics right, about making sure that you sleep properly, that your diet is healthy and probably the most important of all is that you’ve got a really good fitness regime.
“It fundamentally changes your outlook. Then I began to have things to look forward to again. I think it so important, the idea that you’re always looking forward to the next ridge line, that there’s something to look forward to, that keeps your momentum going.”
Russia's Muslim Heartlands
Dominic Rubin, Oxford
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
