British-Iranian aid worker Nazanin Zaghari-Ratcliffe with her husband Richard Ratcliffe and their daughter Gabriella. Reuters
British-Iranian aid worker Nazanin Zaghari-Ratcliffe with her husband Richard Ratcliffe and their daughter Gabriella. Reuters
British-Iranian aid worker Nazanin Zaghari-Ratcliffe with her husband Richard Ratcliffe and their daughter Gabriella. Reuters
British-Iranian aid worker Nazanin Zaghari-Ratcliffe with her husband Richard Ratcliffe and their daughter Gabriella. Reuters

UK should target Iranian judiciary with sanctions, MPs told


Paul Peachey
  • English
  • Arabic

A new UK law targeting human rights abusers should sanction Iranian security forces, judges and diplomats involved in illegal “hostage-taking”, British MPs have been told.

Anti-torture charity Redress said the UK should use new powers to restrict the travel and freeze the assets of officials involved in detaining dual-nationals and using them as bargaining chips in broader diplomatic battles.

“The clear purpose of Iran’s unlawful detention of British and dual nationals has been to exert diplomatic leverage over the UK,” said Charlie Loudon, the group’s international legal adviser. “It is essentially a practice of hostage taking.”

He told the parliamentary Foreign Affairs committee, which is examining the UK’s relations with Iran, that sanctions could be used to target security forces, prison officers, judges and diplomats “who effectively market the detainees in return for diplomatic advantage”.

He claimed that the tactic had been effective in the case of US pastor Andrew Brunson who spent two years in a Turkish jail. He was released two months after the US froze the assets of two Turkish ministers.

UK Foreign Secretary Dominic Raab announced last week that 49 people would be targeted under Britain’s first independent regime after leaving the European Union. The 49 were from Russia, Saudi Arabia, Myanmar and North Korea.

Families of detainees in Iran had backed the use of the measure in December, claiming that the failure of the UN and governments to punish Iran for illegal detentions had emboldened the regime to continue with the tactic.

“There should be a real clear cost for hostage taking,” Richard Ratcliffe, the husband of jailed charity administrator Nazanin Zaghari-Ratcliffe, said last year. “It should be anathema in the modern world.”

But another expert told the MPs on Tuesday that attempts to sanction Iranian officials would be ineffective using the new law named after Sergei Magnitsky, a corruption whistleblower who died after torture in a Russian prison.

“They [the sanctions] will be resented in a country that is constantly criticised and that has a history of sanctions,” said Anicée Van Engeland, a senior lecturer in international security at Cranfield University. “The population jokes about sanctions and wonder when the US will sanction the air and the water.”

Bundesliga fixtures

Saturday, May 16 (kick-offs UAE time)

Borussia Dortmund v Schalke (4.30pm) 

RB Leipzig v Freiburg (4.30pm) 

Hoffenheim v Hertha Berlin (4.30pm) 

Fortuna Dusseldorf v Paderborn  (4.30pm) 

Augsburg v Wolfsburg (4.30pm) 

Eintracht Frankfurt v Borussia Monchengladbach (7.30pm)

Sunday, May 17

Cologne v Mainz (4.30pm),

Union Berlin v Bayern Munich (7pm)

Monday, May 18

Werder Bremen v Bayer Leverkusen (9.30pm)

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

Company%20profile
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Ain Dubai in numbers

126: The length in metres of the legs supporting the structure

1 football pitch: The length of each permanent spoke is longer than a professional soccer pitch

16 A380 Airbuses: The equivalent weight of the wheel rim.

9,000 tonnes: The amount of steel used to construct the project.

5 tonnes: The weight of each permanent spoke that is holding the wheel rim in place

192: The amount of cable wires used to create the wheel. They measure a distance of 2,4000km in total, the equivalent of the distance between Dubai and Cairo.

COMPANY PROFILE
Name: ARDH Collective
Based: Dubai
Founders: Alhaan Ahmed, Alyina Ahmed and Maximo Tettamanzi
Sector: Sustainability
Total funding: Self funded
Number of employees: 4
Moonfall

Director: Rolan Emmerich

Stars: Patrick Wilson, Halle Berry

Rating: 3/5

Wenger's Arsenal reign in numbers

1,228 - games at the helm, ahead of Sunday's Premier League fixture against West Ham United.
704 - wins to date as Arsenal manager.
3 - Premier League title wins, the last during an unbeaten Invincibles campaign of 2003/04.
1,549 - goals scored in Premier League matches by Wenger's teams.
10 - major trophies won.
473 - Premier League victories.
7 - FA Cup triumphs, with three of those having come the last four seasons.
151 - Premier League losses.
21 - full seasons in charge.
49 - games unbeaten in the Premier League from May 2003 to October 2004.