A new law to improve safety and security at public venues and spaces in the UK will be ground breaking, one of the country's top counter-terrorism officials said on Monday.
Lucy D'Orsi, deputy assistant commissioner at National Counter Terrorism Police Headquarters, told the Manchester Arena inquiry that venues failing to implement adequate security measures should face sanctions.
At present it is up to venues to decide whether or not to adopt recommended security measures.
Proposed legislation was drawn up after terrorist attacks in 2017, including the Manchester Arena bombing in which 22 people were killed and hundreds more injured when Salman Abedi detonated a bomb at the end of an Ariana Grande concert.
Giving evidence at the public inquiry into the Manchester Arena bombing on Monday, Ms D'Orsi said the arena would have been an attractive target to terrorists because of the crowding around it.
She said industry operatives are now ready to work on new measures.
“It should be mandatory and there should be a legal framework,” she said.
“Sanctions should be put in place if they choose not to take it.
“Industry is ready to have consultations now. Industry operatives are very supporting of a protect duty. I want a protect duty now, as quickly as possible.
"A protect duty would be a seismic shift to the way everybody deals with security. It would be as ground-breaking as the General Data Protection Regulations have been for data handling."
Figen Murray, the mother of Martyn Hett, who was killed in the attack, has been campaigning for venues to have action plans against such attacks.
But consultation about the new law has been postponed due to the Covid-19 pandemic.
The Manchester Arena public inquiry is examining the circumstances of the attack and if any opportunities to prevent it were missed.
It was established by Home Secretary Priti Patel in October last year and is expected to run until spring 2021.
Suicide bomber Abedi, 22, died after detonating a rucksack bomb in a foyer area of the arena at the end of the concert.
His younger brother Hashem Abedi in March was convicted on 22 counts of murder, one count of attempted murder and one count of conspiracy to cause an explosion.
He was jailed for a minimum of 55 years in August.
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 five pillars of Islam
1. Fasting
2. Prayer
3. Hajj
4. Shahada
5. Zakat
