One of the reasons for Mark Sedwill's departure as NSA could be the support he received from Theresa May. Reuters
One of the reasons for Mark Sedwill's departure as NSA could be the support he received from Theresa May. Reuters
One of the reasons for Mark Sedwill's departure as NSA could be the support he received from Theresa May. Reuters
One of the reasons for Mark Sedwill's departure as NSA could be the support he received from Theresa May. Reuters

UK’s Plan B if Boris Johnson had died from coronavirus is revealed


Simon Rushton
  • English
  • Arabic

The UK’s Plan B to deal with the worst case scenario when Prime Minister Boris Johnson was struck down with coronavirus has been revealed.

Many had speculated that Dominic Raab would become Prime Minister if Mr Johnson was to have died.

Sir Mark Sedwill, the outgoing Cabinet secretary and national security adviser, has now spoken about the plan, confirming that Mr Raab would have taken control of the country, which he said was approved by the Prime Minister before he went into intensive care.

In the event, Mr Raab, who as well as his role as foreign secretary is also the country’s first secretary, took control while Mr Johnson was in intensive care but handed back the reins once Mr Johnson recovered sufficiently.

British Foreign Secretary Dominic Raab stood in when Mr Johnson was in hospital. Reuters
British Foreign Secretary Dominic Raab stood in when Mr Johnson was in hospital. Reuters

Sir Mark explained how decisions for handing over power were reached and defended the thinking behind national lockdown orders, while speaking to Off the Record with Alistair Bunkall podcast.

Plan B was implemented about three weeks after Mr Johnson had ordered the country into lockdown on March 23, when he was admitted to London's St Thomas' Hospital for about a week and spent three days in intensive care.

Sir Mark was asked about the day Mr Johnson was taken to hospital: “Without wanting to be too morbid about it, there has  to be a Plan B?”

"Yes, continuity of government of course is one of the key principles of anyone's constitution, and so we did make sure we had in place the measures necessary," Sir Mark said.

"Given he was going into intensive care and needed treatment while he was there, that's why we … we talked to him about this in advance so it was on his authority, that Dominic Raab came in as first secretary of state and essentially assumed most of the responsibilities of the prime minister.

"It wasn't just, God forbid, if his condition had deteriorated, but while in intensive care it wasn't possible for him to exercise all of the functions of the premiership, particularly of course if there'd been a crisis.”

Sir Mark, while not implicitly referring to Mr Johnson’s possible death, said decisions around continuity of government relied on well established procedures.

“We have in place, particularly in national security area, well-established procedures for ensuring decisions are taken if the prime minister is indisposed or uncontactable

“I briefed the Cabinet and on the prime minister’s authority Dominic Raab as the first secretary, and he took the chair from there, until the prime minister was sufficiently recovered to do his duties.”

Other ministers and civil servants, including Sir Mark, had coronavirus symptoms during those hectic weeks, and had to work in isolation even as they prepared to order the national lockdown.

Sir Mark spoke about the sombre mood in government as ministers realised national lockdown orders would be needed to fight the virus.

“We had been talking about it for several days but that moment, the fact that the prime minister was giving the address personally, it wasn’t one of those events with experts around him.

“There was the sense that this was a really significant national moment and everyone tried to handle it that way.”

Sir Mark defended the thinking and the decisions that took place but he also said a future public inquiry will decide if they were the right decisions

The UK has about 355,000 cases and 41,675 deaths – the worst country for fatalities in Europe.

“What I can be clear about is that all of those issues were very actively discussed. Were we heading into lockdown fast enough? Were we going too fast?

“Ministers were always having to balance off the potential economic consequences, the compliance among the public and so on.

"These decisions look in hindsight sometimes more obvious than they do at the time. At the time you're dealing with incomplete information, against a virus the full nature of which was still not entirely clear, with all the best advice that you can.

"There were very active decisions in that period … What I can say is everyone thought very hard about it going into that decision."

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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

Wicked: For Good

Director: Jon M Chu

Starring: Ariana Grande, Cynthia Erivo, Jonathan Bailey, Jeff Goldblum, Michelle Yeoh, Ethan Slater

Rating: 4/5

New Zealand 15 British & Irish Lions 15

New Zealand 15
Tries: Laumape, J Barrett
Conversions: B Barrett
Penalties: B Barrett

British & Irish Lions 15
Penalties: Farrell (4), Daly

65
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