Britain is due to unveil a top-down shake-up of its international security strategy on Tuesday, but one thing is already clear: the decisions will mean a much smaller, perhaps weakened Army.
Dragging the Army into a new strategic reality removes the uncertainty that has crept in after the long slog of wars in Iraq and Afghanistan.
Trails of the Integrated Review suggest reducing the number of Army servicemen and servicewomen by 15 per cent to 70,000, and a bet that the wars of the future are not going to be personnel-intensive.
It might indeed be a visionary move, with a greater reliance on machines doing the jobs of people.
“The idea is to modernise the Army into an ultra-modern force with drones, long-range rocket artillery and cyberattacks,” said military expert Prof Michael Clarke.
“It's a neat trick if you can do it but it'll take them a decade to re-organise.”
Retired Brig Ben Barry feels it could be a risk too far.
"It's potentially overambitious and could leave the Army thinly stretched. Unless there is a significant investment in modernising the Army's capability, this will decline by about 50 per cent over five years."
The other two services, the Royal Navy and Royal Air Force, look set to continue receiving modern warships and advanced jets, with the air force tilting towards unmanned fighter aircraft.
Meanwhile, Prime Minister Boris Johnson will oversee military operations and terrorism emergencies from the new £9 million Situation Centre – or SitCen – command bunker in the Cabinet Office, just a short walk from Downing Street in London.
The prime minister and important Cabinet members will sit alongside military and intelligence chiefs to watch drone strikes and military operations on wall-to-wall flat screens.
Mr Johnson will make a statement in the House of Commons legislature outlining the review's conclusions on Tuesday.
Ahead of the statement, he said: “The foundation of our foreign policy is who we are as a country: our values, our strengths and – most importantly – our people.
“So I am determined to ensure we have a foreign policy that delivers for those people.
“Our international ambitions must start at home, and through the Integrated Review we will drive investment back into our communities, ensuring the UK is on the cutting edge of innovation and creating an entire country that is match-fit for a more competitive world,” Mr Johnson said.
Integrated Review: What will happen to British Army?
The personnel reduction is almost inevitable, as the service sheds people in preference to machines.
There will be a loss of infantry battalions and armoured units, with the number of new Challenger III tanks nearly halving to 150.
Similarly, the artillery will lose its AS-90 155mm self-propelled artillery weapon and multiple-launch rocket systems. Instead, the service will expand the stock of long-distance precision-guided rockets and attack drones.
It will likely retire the faithful but ageing 600 Warrior tracked armoured personnel carriers, which need a £1.5 billion upgrade, but keep 600 Ajax and 500 Boxer armoured vehicles.
Integrated Review: What will happen to the Royal Navy?
Boris Johnson is clearly persuaded that his vision of "Global Britain" requires the powerful Royal Navy that the country possessed in previous centuries.
Two aircraft carriers are at long last becoming operational, but to back up Mr Johnson's pledge that Britain will become the “foremost naval power in Europe” with a “shipbuilding renaissance”, more warships are being built.
There will be eight Type 26 frigates and at least five Type 31 multipurpose frigates, to be joined by possibly a similar number of the new Type 32 frigate.
This will increase the Navy's surface fleet from 17 to 24 warships, in addition to seven Astute-class hunter-killer submarines and three Dreadnought-class ballistic nuclear submarines. The Navy will also develop unmanned vessels for mine-hunting and surveillance.
Integrated Review: What will happen to the Royal Air Force?
Instead of getting 138 F-35 Lightning combat jets, as military chiefs had hoped, the RAF will probably receive at most 50 of the £100 million aircraft.
The big order will be cancelled in favour of the proposed Tempest fighter, which would be able to operate with or without crew.
Similarly, 24 Typhoon fighter jets will be retired early, with the RAF retaining seven frontline squadrons. The RAF will likely lose 11 surveillance planes and potentially up to 14 C-130J Hercules transport planes.
"The air force is going to get into drones in a big way and is going to dress that up as modernising," said Prof Clarke.
“But the Navy will fly the flag around the world with a carrier battle group and become a powerful, potent force."
However, Brig Barry sounded a warning about the tank cuts. "An army that moves away from heavy armour and armoured warfare will be much less effective, and it will also have much less influence."
Dhadak 2
Director: Shazia Iqbal
Starring: Siddhant Chaturvedi, Triptii Dimri
Rating: 1/5
MATCH INFO
Barcelona 2
Suarez (10'), Messi (52')
Real Madrid 2
Ronaldo (14'), Bale (72')
Killing of Qassem Suleimani
Sholto Byrnes on Myanmar politics
Frida%20
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What sanctions would be reimposed?
Under ‘snapback’, measures imposed on Iran by the UN Security Council in six resolutions would be restored, including:
- An arms embargo
- A ban on uranium enrichment and reprocessing
- A ban on launches and other activities with ballistic missiles capable of delivering nuclear weapons, as well as ballistic missile technology transfer and technical assistance
- A targeted global asset freeze and travel ban on Iranian individuals and entities
- Authorisation for countries to inspect Iran Air Cargo and Islamic Republic of Iran Shipping Lines cargoes for banned goods
THE BIG THREE
NOVAK DJOKOVIC
19 grand slam singles titles
Wimbledon: 5 (2011, 14, 15, 18, 19)
French Open: 2 (2016, 21)
US Open: 3 (2011, 15, 18)
Australian Open: 9 (2008, 11, 12, 13, 15, 16, 19, 20, 21)
Prize money: $150m
ROGER FEDERER
20 grand slam singles titles
Wimbledon: 8 (2003, 04, 05, 06, 07, 09, 12, 17)
French Open: 1 (2009)
US Open: 5 (2004, 05, 06, 07, 08)
Australian Open: 6 (2004, 06, 07, 10, 17, 18)
Prize money: $130m
RAFAEL NADAL
20 grand slam singles titles
Wimbledon: 2 (2008, 10)
French Open: 13 (2005, 06, 07, 08, 10, 11, 12, 13, 14, 17, 18, 19, 20)
US Open: 4 (2010, 13, 17, 19)
Australian Open: 1 (2009)
Prize money: $125m
The five pillars of Islam
Islamophobia definition
A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.
RESULTS
1.45pm: Maiden Dh75,000 1,200m
Winner: Lady Parma, Richard Mullen (jockey), Satish Seemar (trainer).
2.15pm: Maiden Dh75,000 1,200m
Winner: Tabernas, Connor Beasley, Ahmed bin Harmash.
2.45pm: Handicap Dh95,000 1,200m
Winner: Night Castle, Connor Beasley, Satish Seemar.
3.15pm: Handicap Dh120,000 1,400m
Winner: Mystique Moon, Sam Hitchcott, Doug Watson.
3.45pm: Handicap Dh80,000 1,400m
Winner: Mutawakked, Szczepan Mazur, Musabah Al Muhairi.
4.15pm: Handicap Dh90,000 1,800m
Winner: Tafaakhor, Sandro Paiva, Ali Rashid Al Raihe.
4.45pm: Handicap Dh80,000 1,950m
Winner: Cranesbill, Fabrice Veron, Erwan Charpy.
Honeymoonish
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MATCH INFO
Rugby World Cup (all times UAE)
Final: England v South Africa, Saturday, 1pm
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
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
The Penguin
Starring: Colin Farrell, Cristin Milioti, Rhenzy Feliz
Creator: Lauren LeFranc
Rating: 4/5
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5