Boris Johnson and his then-special adviser Dominic Cummings leave from the rear of Downing Street in April 2021. AFP
Boris Johnson and his then-special adviser Dominic Cummings leave from the rear of Downing Street in April 2021. AFP
Boris Johnson and his then-special adviser Dominic Cummings leave from the rear of Downing Street in April 2021. AFP
Boris Johnson and his then-special adviser Dominic Cummings leave from the rear of Downing Street in April 2021. AFP

Will Dominic Cummings deliver the bombshell to sink Boris Johnson?


Thomas Harding
  • English
  • Arabic

For Boris Johnson, being under fire with the sort of accusation that would finish an ordinary political career is nothing new but the British Prime Minister has extra reasons to be dreading an appearance by his former chief adviser on Wednesday.

Dominic Cummings has promised an assault on his former boss and his handling of the Covid-19 outbreak in 2020 and warned the details he possesses will not only be potentially devastating but difficult to refute.

Current advisers look ahead to the bust-up that led to Mr Cummings leaving Downing Street in December being replayed in public but can't sure how much damage their alienated former colleague might inflict. "Nobody's really talking about it yet," said one government official working behind the famous black door. "Yes, privately we're all braced for it as we just don't know if he has this killer historical document or what's in it. Frankly, everyone wants this over with so we can move on and get lockdowns behind us and repair the economy."

Dominic Cummings makes a statement at 10 Downing Street in May 2020. Getty Images
Dominic Cummings makes a statement at 10 Downing Street in May 2020. Getty Images

There will be nerves at 9.30am when Mr Johnson’s team listen remotely to his former chief adviser make an unprecedented attack on his leadership.

Never before has British politics witnessed the right-hand man of a prime minister give the public such insight into the crucial decisions that might have cost thousands of lives and devastated the economy.

Unquestionably, when Mr Cummings, 49, takes his seat in the Wilson Room at Portcullis House, London, those in government will be braced for an incendiary examination of the events of last year that could fracture Mr Johnson’s reputation.

"Nobody knows what's coming down the track at us," another Whitehall insider told The National. "Does he have something really damning or not?"

Mr Cummings will, according to his allies, “try and napalm” his former boss in a performance likely to be watched by thousands via Parliament TV. By midday, Mr Johnson will know how hard he has to fight the flames when he appears in the House of Commons for Prime Minister’s Questions.

While Mr Johnson might have a troubling relationship with the truth, his former adviser will likely be forever tainted by his rule-breaking Barnard Castle trip at the height of the pandemic and his curious subsequent explanations.

The latest YouGov polling shows that only 14 per cent of voters trust Mr Cummings to tell the truth on Wednesday compared with 38 per cent who trust the prime minister.

Furthermore, the Conservatives lead over Labour is an extraordinarily healthy 18 points, Britain’s vaccination success being the main reason.

While externally the government is affecting insouciance, there is a quickening of heartbeat within Downing Street at the prospect of what damning material Mr Cummings might bring to the committee hearing.

Those palpitations won't be helped by a recent stream of tweets from the former aide, including the threat to produce a “crucial historical document” about Mr Johnson’s handling of the pandemic.

It will be the incendiary moment in the pair’s relationship that could either signal the demise of Mr Johnson’s premiership or yet another detonation he survives.

Downing Street hopes that this might be the last act in the pantomime in which Mr Cummings ultimately ends up as the discredited, disgruntled former employee whose blogs, tweets and even WhatsApp messages will henceforth go largely unread.

Mr Cummings' motivation is not just revenge. Those who know him say he is a man of moral integrity whose intent is to forensically detail the mistakes made to avoid them in the future.

Judging by the 29 tweets over the weekend and a searing blog, Mr Cummings is eager to ensure that the government takes his instruction.

Over the two-hour hearing, MPs will question him within the boundaries of four topics: the first lockdown; social distancing measures; vaccine development; and the events leading up to the second lockdown.

Britain’s first lockdown came on March 23 last year, when it had already suffered 331 deaths weeks after many other European countries had shut down before they had even seen a single Covid-19 fatality. Mr Cummings will say that he had been pushing for a full lockdown from March 14, the date when deaths almost trebled in a single day from 10 to 28.

He will also question the government’s apparent early plan to achieve herd immunity through people mixing and catching the disease naturally. While this plan was given some airtime by government scientists it was soon found that the National Health Service would have been overwhelmed by victims with the potential for 250,000 deaths.

Much of Mr Cumming's ire will focus on the delay to the second national lockdown. As infections rose in September after an easing over the summer, the special adviser and leading government scientists pushed hard for a two or three-week "circuit breaker" shutdown.

The prime minister rejected the proposal fearing that the economic damage would outweigh the public health benefits. He allegedly called the proposal “mad” saying he would rather "let the disease rip”.

Mr Cummings regarded that decision as catastrophic. It was the fracturing of his strong relationship with Mr Johnson forged through their victories in the Brexit referendum and 2019 general election.

Only when the Kent variant of Covid-19 began overwhelming areas did Mr Johnson finally introduce the second lockdown in November. It was at this point he is alleged to have shouted that rather than impose a third lockdown he would “let the bodies pile up in their thousands”. The comment is strenuously denied.

Emergency services go door-to-door to distribute Covid-19 tests to residents in Maidstone, Kent. Getty Images
Emergency services go door-to-door to distribute Covid-19 tests to residents in Maidstone, Kent. Getty Images

Other targets for Mr Cummings will include the civil service for its apparent failure to prepare properly for a pandemic and the Health Secretary Matt Hancock for inadequate amounts of personal protection equipment and the ineffective track and trace system.

Inevitably, Mr Cummings’ appearance will shed more light than ever into the workings of government at the highest level. There’s a strong chance Mr Johnson will be portrayed as a ditherer, unable to make the politically harsh decisions that might have prevented many deaths.

If revenge in pushing Mr Johnson out of office is his motivation, the problem for Mr Cummings is that the British public don't seem to care about past mistakes. The local elections took place earlier this month very soon after the scandal over Mr Johnson's costly Downing Street refurbishment yet the Conservatives made great strides, including the capture of Labour's Hartlepool parliamentary seat. The prime minister is riding high on the success of the vaccination programme and his appeal to many working people in Britain is strong.

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

Race card

1.45pm: Maiden Dh75,000 1,200m.

2.15pm: Maiden Dh75,000 1,200m.

2.45pm: Handicap Dh95,000 1,200m.

3.15pm: Handicap Dh120,000 1,400m.

3.45pm: Handicap Dh80,000 1,400m.

4.15pm: Handicap Dh90,000 1,800m.

4.45pm: Handicap Dh80,000 1,950m.

The National selections:

1.45pm: Galaxy Road – So Hi Speed

2.15pm: Majestic Thunder – Daltrey

2.45pm: Call To War – Taamol

3.15pm: Eqtiraan - Bochart

3.45pm: Kidd Malibu – Initial

4.15pm: Arroway – Arch Gold

4.35pm: Compliance - Muqaatil

MATCH INFO

Uefa Champions League, Group C
Liverpool v Red Star Belgrade
Anfield, Liverpool
Wednesday, 11pm (UAE)

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

The biog

Favourite food: Tabbouleh, greek salad and sushi

Favourite TV show: That 70s Show

Favourite animal: Ferrets, they are smart, sensitive, playful and loving

Favourite holiday destination: Seychelles, my resolution for 2020 is to visit as many spiritual retreats and animal shelters across the world as I can

Name of first pet: Eddy, a Persian cat that showed up at our home

Favourite dog breed: I love them all - if I had to pick Yorkshire terrier for small dogs and St Bernard's for big

Paatal Lok season two

Directors: Avinash Arun, Prosit Roy 

Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong

Rating: 4.5/5

Sly%20Cooper%20and%20the%20Thievius%20Raccoonus
%3Cp%3E%3Cstrong%3EDeveloper%3A%3C%2Fstrong%3E%20Sucker%20Punch%20Productions%3Cbr%3E%3Cstrong%3EPublisher%3A%3C%2Fstrong%3E%20Sony%20Computer%20Entertainment%3Cbr%3E%3Cstrong%3EConsole%3A%3C%2Fstrong%3E%20PlayStation%202%20to%205%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%205%2F5%3C%2Fp%3E%0A
The years Ramadan fell in May

1987

1954

1921

1888

SPEC SHEET

Display: 10.9" Liquid Retina IPS, 2360 x 1640, 264ppi, wide colour, True Tone, Apple Pencil support

Chip: Apple M1, 8-core CPU, 8-core GPU, 16-core Neural Engine

Memory: 64/256GB storage; 8GB RAM

Main camera: 12MP wide, f/1.8, Smart HDR

Video: 4K @ 25/25/30/60fps, full HD @ 25/30/60fps, slo-mo @ 120/240fps

Front camera: 12MP ultra-wide, f/2.4, Smart HDR, Centre Stage; full HD @ 25/30/60fps

Audio: Stereo speakers

Biometrics: Touch ID

I/O: USB-C, smart connector (for folio/keyboard)

Battery: Up to 10 hours on Wi-Fi; up to 9 hours on cellular

Finish: Space grey, starlight, pink, purple, blue

Price: Wi-Fi – Dh2,499 (64GB) / Dh3,099 (256GB); cellular – Dh3,099 (64GB) / Dh3,699 (256GB)

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home. 

'Nope'
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Jordan%20Peele%0D%3Cbr%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Daniel%20Kaluuya%2C%20Keke%20Palmer%2C%20Brandon%20Perea%2C%20Steven%20Yeun%0D%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203.5%2F5%3C%2Fp%3E%0A
Manchester United's summer dealings

In

Victor Lindelof (Benfica) £30.7 million

Romelu Lukaku (Everton)  £75 million

Nemanja Matic (Chelsea)  £40 million

 

Out

Zlatan Ibrahimovic Released

Wayne Rooney (Everton) Free transfer

Adnan Januzaj (Real Sociedad) £9.8 million

 

 

HIJRA

Starring: Lamar Faden, Khairiah Nathmy, Nawaf Al-Dhufairy

Director: Shahad Ameen

Rating: 3/5

How to increase your savings
  • Have a plan for your savings.
  • Decide on your emergency fund target and once that's achieved, assign your savings to another financial goal such as saving for a house or investing for retirement.
  • Decide on a financial goal that is important to you and put your savings to work for you.
  • It's important to have a purpose for your savings as it helps to keep you motivated to continue while also reducing the temptation to spend your savings. 

- Carol Glynn, founder of Conscious Finance Coaching