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 "Yes, privately we're all braced for it as we just don't know if he has this killer historical document or what's in it.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."
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.
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.
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Moral education needed in a 'rapidly changing world'
Moral education lessons for young people is needed in a rapidly changing world, the head of the programme said.
Alanood Al Kaabi, head of programmes at the Education Affairs Office of the Crown Price Court - Abu Dhabi, said: "The Crown Price Court is fully behind this initiative and have already seen the curriculum succeed in empowering young people and providing them with the necessary tools to succeed in building the future of the nation at all levels.
"Moral education touches on every aspect and subject that children engage in.
"It is not just limited to science or maths but it is involved in all subjects and it is helping children to adapt to integral moral practises.
"The moral education programme has been designed to develop children holistically in a world being rapidly transformed by technology and globalisation."
First Person
Richard Flanagan
Chatto & Windus
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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Favourite book: You Are the Placebo – Making your mind matter, by Dr Joe Dispenza
Hobby: Running and watching Welsh rugby
Travel destination: Cyprus in the summer
Life goals: To be an aspirational and passionate University educator, enjoy life, be healthy and be the best dad possible.
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
The specs: 2018 Nissan 370Z Nismo
The specs: 2018 Nissan 370Z Nismo
Price, base / as tested: Dh182,178
Engine: 3.7-litre V6
Power: 350hp @ 7,400rpm
Torque: 374Nm @ 5,200rpm
Transmission: Seven-speed automatic
Fuel consumption, combined: 10.5L / 100km
Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.
Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.
“Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.
Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.
“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.
Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.
From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.
Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.
BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.
Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.
Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.
“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.
Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.
“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.
“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”
The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”
Washmen Profile
Date Started: May 2015
Founders: Rami Shaar and Jad Halaoui
Based: Dubai, UAE
Sector: Laundry
Employees: 170
Funding: about $8m
Funders: Addventure, B&Y Partners, Clara Ventures, Cedar Mundi Partners, Henkel Ventures
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