Hundreds of ISIS fighters who have returned the UK have been assessed as “low risk”, according to Shamima Begum’s lawyer as he argues against concerns she will pose a security risk if allowed to return.
Begum, who was born to Bangladeshi parents in Britain, left London in 2015 when she was 15 and travelled to Syria via Turkey with two school friends to join ISIS.
She was stripped of her British citizenship last year, but in July the Court of Appeal unanimously agreed that Begum, now 21, could only appeal fairly and effectively if she was allowed back into Britain.
The UK's Home Office has taken the case to the Supreme Court to challenge that decision on the grounds that the 21-year-old still poses a threat to national security.
Her barrister, Lord David Pannick QC, told the court on Tuesday that many ISIS fighters returning to the UK have been assessed as low risk.
“Around 900 people have travelled from the UK to Syria. Of those 20 per cent have been killed in the conflict zone and around 40 per cent have returned to the UK, about 400 people,” he said.
“They have been individually assessed as a low risk. Those who remain in the conflict zone are some of the most dangerous.
“I draw attention to that because it demonstrates that it is necessary to assess the individual circumstances of the individual cases. Despite the greater danger from those who have been there longer, it is not the case that everyone who has travelled to Syria poses a security risk.
“What degree, if any, Ms Begum will pose on her return inevitably depends on the circumstances of her case. The purpose of the appeal is to examine and determine the facts.”
He cited previous comments made by the Home Office claiming that it has a “range of tough measures” to protect the public from returning ISIS fighters.
“She has a right to a meaningful appeal and she is being denied the right to a meaningful appeal,” he added.
Earlier, Sir James Eadie QC, for the British government, argued that Begum should not be allowed to return.
"The assessment was that she presented a current threat, justifying the removal of her British citizenship and thereby placing serious practical and legal impediments on national security grounds in the way of her return to the United Kingdom," he told the court on Monday.
“She was aligned with ISIS, she was radicalised when young and is just as much a threat as a person radicalised later.”
In Syria, Begum married an ISIS fighter and lived in Raqqa, where she remained for four years until she was discovered in a detention camp. She has had three children since leaving Britain, but all the infants have since died.
The Supreme Court is considering whether Begum should be allowed to return to the UK to appeal against the deprivation of her British citizenship and whether, if she is refused leave to enter the UK, her citizenship should be restored.
The hearing is due to finish on Tuesday with a decision expected to be handed down at a later date.
Begum is currently in the al-Roj detention camp in northern Syria.
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German intelligence warnings
- 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
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Source: Federal Office for the Protection of the Constitution
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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
