A herd of elephants will be flown thousands of miles from England to a new home in Africa as part of what is said to be the world's first "rewilding" initiative for the species.
The Aspinall Foundation said it would fly 13 elephants more than 6,400 kilometres, from their current home in Kent to the plains of Kenya. Carrie Johnson, the wife of British Prime Minister Boris Johnson, is the communication director of the conservation body.
The herd, which includes three calves, will be flown on a Boeing 747, known as the Dumbo jet.
The charity said it would work with anti-poaching teams to help ensure the long-term survival of the herd once it reaches one of two sites under consideration in southern Kenya.
The elephants, which weigh more than 25 tonnes, have been living at Howletts Wild Animal Park near Canterbury, which is part of the Aspinall Foundation.
Mrs Johnson said elephants held in captivity had a lower life expectancy than those in the wild, and they were more likely to become overweight and suffer from arthritis and other conditions associated with immobility.
"There are powerful and well-intentioned voices that contend we need to keep a reserve for these endangered species, behind bars or wire fences, in zoos," she said in an article for The Sun newspaper, co-written with foundation chairman Damian Aspinall.
"We at the Aspinall Foundation are not so sure. In fact, we know it is overwhelmingly better, where possible, for animals to be in the wild. The data is unmistakable."
They said it is the first time a breeding herd of elephants will have been rewilded, with the operation planned for next year.
"Life in Kent is pretty good for these elephants, all things considered. But Africa is where they belong," she said.
"In time, their descendants will number in the hundreds – and then the thousands – and form part of the incomparable ecosystem that helps drive the Kenyan tourist economy."
The Aspinall Foundation operates two wildlife parks in Kent. While the attempt to rewild elephants is a first, last year it transferred two cheetahs back to their native territory in South Africa.
UAE currency: the story behind the money in your pockets
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
What the law says
Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.
“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.
“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”
If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.
