Alfie Evans cuddles his mother Kate James at Alder Hey Hospital, Liverpool, England.
Alfie Evans cuddles his mother Kate James at Alder Hey Hospital, Liverpool, England.
Alfie Evans cuddles his mother Kate James at Alder Hey Hospital, Liverpool, England.
Alfie Evans cuddles his mother Kate James at Alder Hey Hospital, Liverpool, England.

Toddler dies after divisive legal challenge


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Alfie Evans, the 23-month-old British toddler whose grave illness drew international attention, died early on Saturday, his family said.

Alfie had a rare, degenerative disease and had been in a semi-vegetative state for more than a year.

After a series of court cases, doctors at Alder Hey Children’s Hospital in Liverpool removed his life support on Monday, against his parents wishes.

He confounded expectations by continuing to breathe unaided for days, but died in the early hours of Saturday, his parents said.

“My gladiator lay down his shield and gained his wings at 02:30 absolutely heartbroken,” the boy’s father Tom Evans wrote on Facebook.

“Our baby boy grew his wings tonight ... Thank you everyone for all your support,” his mother Kate James wrote.

The case had attracted international attention, with heated debate from both sides. Staff at the hospital treating Alfie were reportedly threatened after medical experts in Britain agreed that more treatment for Alfie would be futile, but his parents wanted to take him to Rome, where the Vatican’s Bambino Gesu hospital had offered to care for him.

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A British court rejected an appeal by the parents on Wednesday to take their son to Italy.

The case stirred strong feelings over whether judges, doctors or parents have the right to decide on a child’s life. Alfie’s parents were supported by Pope Francis, whom they visited earlier to week to ask for help, and Poland’s President Andrzej Duda.

“I am deeply moved by the death of little Alfie. Today I pray especially for his parents, as God the Father receives him in his tender embrace,” the Pope tweeted on Saturday.

A statement released by Alder Hey Children's Hospital in Liverpool read: "All of us feel deeply for Alfie, Kate, Tom and his whole family and our thoughts are with them. This has been a devastating journey for them."

Alfie's case was the second such case to divide the British public this year. In January, a judge ruled that intensive care treatment could be withdrawn from Isaiah Haastrup, an 11-month-old boy with severe brain damage, despite his parents’ wishes for continued intervention. Isaiah died just weeks later.

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Ali Azeem, business leader

Tony Booth, professor of education

Lord Browne, former BP chief executive

Dr Mohamed El-Erian, economist

Professor Wyn Evans, astrophysicist

Dr Mark Mann, scientist

Gina MIller, anti-Brexit campaigner

Lord Smith, former Cabinet minister

Sandi Toksvig, broadcaster

 

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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

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Takreem Awards winners 2021

Corporate Leadership: Carl Bistany (Lebanon)

Cultural Excellence: Hoor Al Qasimi (UAE)

Environmental Development and Sustainability: Bkerzay (Lebanon)

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Humanitarian and Civic Services: Women’s Programs Association (Lebanon)

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Scientific and Technological Achievement: Mohamed Slim Alouini (KSA)

Young Entrepreneur: Omar Itani (Lebanon)

Lifetime Achievement: Suad Al Amiry (Palestine)

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