Boris Johnson's mass Covid-19 testing plan hit another hurdle after leaked emails showed officials raised urgent concerns about the accuracy of rapid test kits.
The prime minister last week urged everyone in England to take two rapid tests a week as the country comes out of lockdown.
The scheme is one of the biggest expansions of the multibillion-pound testing regime to date.
However, officials are now understood to be considering winding back the testing of people without symptoms with lateral flow devices because of growing concerns over the number of false positive results.
An email leaked to The Guardian newspaper estimates that as few as 2 per cent to 10 per cent of positive results are accurate.
Ben Dyson, an executive director at NHS Improvement, cited a “fairly urgent need for decisions” on when to “stop offering asymptomatic testing”.
“As of today, someone who gets a positive LFD result in (say) London has at best a 25 per cent chance of it being a true positive, but if it is a self-reported test potentially as low as 10 per cent (on an optimistic assumption about specificity) or as low as 2 per cent (on a more pessimistic assumption),” he wrote in an email on April 9, the day the mass distribution of the tests began.
He said that officials would need to decide at what point asking someone to self-isolate for 10 days after a positive result from the test kits “ceases to be reasonable”.
Prof John Simpson, from Public Health England, suggested there was not enough evidence to suggest the scheme would reduce the spread of the virus.
“We are a little concerned,” he wrote.
Britain’s Department for Health said there were no plans to halt the distribution of rapid tests.
“With around one in three people not showing symptoms of Covid-19, regular, rapid testing is an essential tool to control the spread of the virus as restrictions ease, by picking up cases that would not otherwise have been detected,” it said.
Mr Johnson said last week rapid tests were a key pillar of the government's post-lockdown strategy, as were vaccinations.
“As we continue to make good progress on our vaccine programme and with our road map to cautiously easing restrictions under way, regular rapid testing is even more important to make sure those efforts are not wasted,” he said.
“That’s why we’re now rolling out free rapid tests to everyone across England – helping us to stop outbreaks in their tracks, so we can get back to seeing the people we love and doing the things we enjoy.”
Company%20Profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20myZoi%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202021%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Syed%20Ali%2C%20Christian%20Buchholz%2C%20Shanawaz%20Rouf%2C%20Arsalan%20Siddiqui%2C%20Nabid%20Hassan%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20UAE%3Cbr%3E%3Cstrong%3ENumber%20of%20staff%3A%3C%2Fstrong%3E%2037%3Cbr%3E%3Cstrong%3EInvestment%3A%3C%2Fstrong%3E%20Initial%20undisclosed%20funding%20from%20SC%20Ventures%3B%20second%20round%20of%20funding%20totalling%20%2414%20million%20from%20a%20consortium%20of%20SBI%2C%20a%20Japanese%20VC%20firm%2C%20and%20SC%20Venture%3C%2Fp%3E%0A
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
Our legal columnist
Name: Yousef Al Bahar
Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers
Abu Dhabi Sustainability Week
More from Rashmee Roshan Lall
BRAZIL SQUAD
Alisson (Liverpool), Daniel Fuzato (Roma), Ederson (Man City); Alex Sandro (Juventus), Danilo (Juventus), Eder Militao (Real Madrid), Emerson (Real Betis), Felipe (Atletico Madrid), Marquinhos (PSG), Renan Lodi (Atletico Madrid), Thiago Silva (PSG); Arthur (Barcelona), Casemiro (Real Madrid), Douglas Luiz (Aston Villa), Fabinho (Liverpool), Lucas Paqueta (AC Milan), Philippe Coutinho (Bayern Munich); David Neres (Ajax), Gabriel Jesus (Man City), Richarlison (Everton), Roberto Firmino (Liverpool), Rodrygo (Real Madrid), Willian (Chelsea).
