Britain's HMS Queen Elizabeth aircraft carrier is managing a Covid-19 outbreak after more than 100 crew members were infected during a port call in Cyprus this month.
The Royal Navy said the first cases were identified on or around July 4 when the state-of-the-art warship was docked at Limassol on the island's south coast.
Britain's largest warship docked in the port from June 30 until July 5, spearheading the UK's largest peacetime deployment in a generation, Carrier Strike Group 21.
"As part of routine testing, a small number of crew from the Carrier Strike Group have tested positive for Covid-19," a Royal Navy spokesman said.
"All personnel deployed have received both doses of the Covid vaccine, and there are a number of mitigation measures onboard, including masks, social distancing and a track and trace system.
"The Carrier Strike Group will continue to deliver their operational tasks, and there are no effects on the deployment."
Almost half of the ships in the carrier strike group – which will visit 40 countries on the six-month tour of Asia – were reportedly hit by positive cases.
The outbreak on HMS Queen Elizabeth occurred after sailors "were given a run ashore in Limassol", The Sun reported.
During her five-day call at Limassol port, several dignitaries were welcomed on board including Cypriot President Nicos Anastasiades.
UK Defence Secretary Ben Wallace said the outbreak had prompted no rethink of the carrier group's planned 40-country tour.
There are 3,700 personnel in the group, including 1,600 on the HMS Queen Elizabeth.
"Our crew are double vaccinated, so you'll be glad to know there is no serious effects on any of the crew, and we will manage it," Mr Wallace told a press briefing on Tuesday.
Last September, HMS Queen Elizabeth postponed sailing from its base in Portsmouth, southern England, after several crew members tested positive.
HMS Queen Elizabeth is leading nine UK Carrier Strike Group ships on a 26,000-mile journey across the Mediterranean, the Indian Ocean and into East Asia.
Cyprus is suffering a fourth wave of coronavirus driven by the aggressive Delta variant, with infections hitting a record 1,081 on Tuesday.
The country has recorded 86,185 cases and 382 deaths since the start of the pandemic.
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Mountain Classification Tour de France after Stage 8 on Saturday:
- 1. Lilian Calmejane (France / Direct Energie) 11
- 2. Fabio Aru (Italy / Astana) 10
- 3. Daniel Martin (Ireland / Quick-Step) 8
- 4. Robert Gesink (Netherlands / LottoNL) 8
- 5. Warren Barguil (France / Sunweb) 7
- 6. Chris Froome (Britain / Team Sky) 6
- 7. Guillaume Martin (France / Wanty) 6
- 8. Jan Bakelants (Belgium / AG2R) 5
- 9. Serge Pauwels (Belgium / Dimension Data) 5
- 10. Richie Porte (Australia / BMC Racing) 4
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
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