• US President Donald Trump and Judge Amy Coney Barrett, arrive at the Rose Garden of the White House in Washington. AFP
    US President Donald Trump and Judge Amy Coney Barrett, arrive at the Rose Garden of the White House in Washington. AFP
  • US President Donald Trump speaks next to Judge Amy Coney Barrett at the Rose Garden of the White House in Washington. AFP
    US President Donald Trump speaks next to Judge Amy Coney Barrett at the Rose Garden of the White House in Washington. AFP
  • Amy Coney Barrett, US President Donald Trump's nominee for associate justice of the Supreme Court, speaks during an announcement ceremony in the Rose Garden of the White House in Washington. Bloomberg
    Amy Coney Barrett, US President Donald Trump's nominee for associate justice of the Supreme Court, speaks during an announcement ceremony in the Rose Garden of the White House in Washington. Bloomberg
  • US President Donald Trump, First Lady Melania Trump, Supreme Court Justice nominee Amy Coney Barrett and her family stand on stage following a ceremony in the Rose Garden of the White House in Washington. Bloomberg
    US President Donald Trump, First Lady Melania Trump, Supreme Court Justice nominee Amy Coney Barrett and her family stand on stage following a ceremony in the Rose Garden of the White House in Washington. Bloomberg
  • Amy Coney Barrett, US President Donald Trump's nominee for associate justice of the Supreme Court, speaks during an announcement ceremony in the Rose Garden. Bloomberg
    Amy Coney Barrett, US President Donald Trump's nominee for associate justice of the Supreme Court, speaks during an announcement ceremony in the Rose Garden. Bloomberg
  • Amy Coney Barrett, US President Donald Trump's nominee for associate justice of the Supreme Court, speaks as President Donald Trump listens during an announcement ceremony in the Rose Garden of the White. Bloomberg
    Amy Coney Barrett, US President Donald Trump's nominee for associate justice of the Supreme Court, speaks as President Donald Trump listens during an announcement ceremony in the Rose Garden of the White. Bloomberg
  • Chris Christie, former Governor of New Jersey, center, speaks with attendees following the announcement of US President Donald Trump's nominee for associate justice of the Supreme Court. Bloomberg
    Chris Christie, former Governor of New Jersey, center, speaks with attendees following the announcement of US President Donald Trump's nominee for associate justice of the Supreme Court. Bloomberg
  • US Vice President Mike Pence listens during the announcement of President Donald Trump's nominee for associate justice of the US Supreme Court during a ceremony in the Rose Garden of the White House in Washington. Bloomberg
    US Vice President Mike Pence listens during the announcement of President Donald Trump's nominee for associate justice of the US Supreme Court during a ceremony in the Rose Garden of the White House in Washington. Bloomberg
  • US Attorney General William Barr walks away after US President Donald Trump held an event to announce his nominee of Court of Appeals for the Seventh Circuit Judge Amy Coney Barrett. Reuters
    US Attorney General William Barr walks away after US President Donald Trump held an event to announce his nominee of Court of Appeals for the Seventh Circuit Judge Amy Coney Barrett. Reuters
  • People listen as President Donald Trump speaks at a rally at Harrisburg International Airport after announcing Amy Coney Barrett as his choice to be the new Supreme Court justice. AFP
    People listen as President Donald Trump speaks at a rally at Harrisburg International Airport after announcing Amy Coney Barrett as his choice to be the new Supreme Court justice. AFP
  • People listen as President Donald Trump speaks at a rally at Harrisburg International Airport after announcing Amy Coney Barrett as his choice to be the new Supreme Court justice. AFP
    People listen as President Donald Trump speaks at a rally at Harrisburg International Airport after announcing Amy Coney Barrett as his choice to be the new Supreme Court justice. AFP
  • Judge Amy Coney Barrett speaks after being nominated to the US Supreme Court by President Donald Trump in the Rose Garden of the White House. AFP
    Judge Amy Coney Barrett speaks after being nominated to the US Supreme Court by President Donald Trump in the Rose Garden of the White House. AFP

Amy Coney Barrett: darling of religious right nominated to the Supreme Court


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Judge Amy Coney Barrett, who was nominated on Saturday to the US Supreme Court, is a darling of conservatives for her religious views – but detractors say her confirmation would shift the panel firmly to the right.

A practising Catholic and the mother of seven children, including two adopted from Haiti and a son with Down’s syndrome, Ms Barrett is personally opposed to abortion, one of the key issues dominating the country’s cultural divide.

As a federal appeals court judge since 2017, she has taken positions backing gun rights and against migrants and signature healthcare reform by former president Barack Obama, which Republicans have tried to dismantle for years.

At only 48, her lifetime appointment to the bench would ensure a conservative presence on the panel for decades, but her background – the antithesis of the justice she would replace, Ruth Bader Ginsburg – is a new flashpoint in an already polarised country.

President Donald Trump announced Ms Barrett’s nomination at the White House and predicted a “very quick” confirmation in the Republican-controlled Senate.

Ms Barrett used her own remarks to try to calm the waters around her already divisive appointment.

She began with an impassioned tribute to Ginsburg, saying: “Should I be confirmed, I will be mindful of who came before me.”

“The flag of the United States is still flying at half-staff in memory of Justice Ruth Bader Ginsburg, to mark the end of a great American life,” she said, and noted the jurist’s pioneering success in law. “She not only broke glass ceilings, she smashed them.”

Ms Barrett also gave a taste of her presentation to the Senate, describing her conservative approach as a judge.

“A judge must apply the law as written. Judges are not policymakers,” she said.

After a childhood in New Orleans in the conservative south, Ms Barrett became a top student at Notre Dame law school in Indiana, where she went on to teach for 15 years.

At the beginning of her legal career, she clerked for the renowned conservative Supreme Court justice Antonin Scalia and took up his “originalist” philosophy of understanding the Constitution as it was meant to be read when it was written, as opposed to more progressive interpretations.

Praised for her finely honed legal arguments, the university professor nevertheless has limited experience of actually presiding over a courtroom, having taken to the bench only from 2017, after being appointed by Mr Trump as a federal appeals court judge.

At the time, her Senate confirmation process was a stormy affair, with Democratic veteran Dianne Feinstein telling her: “The dogma lives loudly within you.”

That statement was used by supporters of Ms Barrett to accuse Ms Feinstein herself of intolerance, and served only to boost her standing among the religious right.

The conservative Judicial Crisis Network went as far as having mugs made with the judge’s picture printed on them next to Ms Feinstein’s words.

Without losing her composure, Ms Barrett responded that she could make the distinction between her faith and her duties as a judge.

But her critics were not convinced. They often cite the numerous articles she wrote on judicial matters while she was at Notre Dame, and point to her recent rulings as a judge, which they say betray her ideological leanings.

In 2018, she was on the shortlist presented by President Trump for a seat freed by the retirement of Justice Anthony Kennedy, a position ultimately filled by Brett Kavanaugh after a ferocious confirmation battle.

Comments Ms Barrett delivered to students at Notre Dame are frequently used to reprimand her.

Presenting herself as a “different kind of lawyer,” she said that a “legal career is but a means to an end ... and that end is building the Kingdom of God”.

“Amy Coney Barrett meets Trump’s two litmus tests for federal judges,” Daniel Goldberg, director of the progressive lobby group Alliance for Justice, said previously.

“A willingness to overturn the Affordable Care Act and to overturn Roe v Wade,” the landmark legislation that legalised abortion in the US.

“This nomination is about taking health care away from 20 million Americans and eliminating protections for Americans with pre-existing conditions. Ms Barrett, who has even opposed ensuring access to contraception, would be a bane to reproductive freedom,” Mr Goldberg said.

At the same time, conservatives hail a woman they consider “brilliant” and “impressive”, with fans online posting memes of her dressed as Superwoman.

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Part three: an affection for classic cars lives on

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the UAE

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 

Walls

Louis Tomlinson

3 out of 5 stars

(Syco Music/Arista Records)