Alexanda Kotey, one of four British citizens who was reportedly part of an ISIS cell known as 'The Beatles', was detained in the Middle East and extradited to the US to face terrorism charges. AP
Alexanda Kotey, one of four British citizens who was reportedly part of an ISIS cell known as 'The Beatles', was detained in the Middle East and extradited to the US to face terrorism charges. AP
Alexanda Kotey, one of four British citizens who was reportedly part of an ISIS cell known as 'The Beatles', was detained in the Middle East and extradited to the US to face terrorism charges. AP
Alexanda Kotey, one of four British citizens who was reportedly part of an ISIS cell known as 'The Beatles', was detained in the Middle East and extradited to the US to face terrorism charges. AP

ISIS 'Beatle' pleads guilty to US terrorism charges


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A British-born man who was a member of a team of ISIS killers in Syria nicknamed "The Beatles" pleaded guilty to criminal charges in a US federal court on Thursday.

Alexanda Kotey is one of two ISIS members who were held in Iraq by the American military before being flown to the US in 2020 to face trial on terrorism charges.

Kotey pleaded guilty to eight charges in a US District Court in Alexandria, Virginia.

Court records show Kotey faced charges that included hostage-taking resulting in death and conspiracy to provide material support to terrorists.

Another charge included conspiracy to murder American citizens outside of the US.

Kotey, who was stripped of his British citizenship, was reportedly involved in abducting American, European and Japanese citizens in Syria from 2012 to 2015.

It is claimed he belonged to the four-member ISIS cell known as "The Beatles" because of their British accents.

They are accused of detaining or killing several western captives, including US journalists James Foley and Steven Sotloff, and aid workers Kayla Mueller and Peter Kassig.

Under the agreement, he will serve 15 years in jail in the United States and then will be extradited to the United Kingdom, where he also faces charges of kidnapping and murdering hostages.

By admitting his guilt, he waived his right to a trial and faces several life sentences without the right to early release.

The families of the four American victims were present in the courtroom. Prosecutor Dennis Fitzpatrick said they had agreed with the change in defense strategy.

James Foley's mother, Diane, delivering remarks outside the courthouse, called on President Joe Biden, lawmakers and "all Americans to demand that our country protect and assist any innocent US national held hostage or wrongfully detained abroad."

She extended the thanks of the families of the four American victims to the Justice Department and the prosecution team "that has brought such a strong case for [Kotey's] direct culpability".

The cell reportedly took part in graphic ISIS videos posted online that showed foreign hostages being beheaded.

A 24-page indictment includes a list of tortures Kotey and the other Beatles are accused of inflicting on hostages, including electric shocks with a Taser, forcing hostages to fight each other, 20-minute beatings with sticks and waterboarding.

Kotey could face life in prison.

The US has advised British authorities that American prosecutors will not seek the death penalty.

Also extradited alongside Kotey was El Shafee Elsheikh, a Sudanese-born British resident, who is facing the same eight charges. The court docket showed charges against Mr Elsheikh are still pending.

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Dobromir Radichkov, chief data officer at dubizzle and Bayut, offers a few tips for UAE residents looking to earn some cash from pre-loved items.

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Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

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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. 

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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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  • Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
  • George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
  • Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
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Updated: April 27, 2022, 11:40 AM