A retired British-Iranian engineer jailed more than four years ago in Tehran’s Evin prison has lost his final appeal against his conviction for spying on Iran.
Anoosheh Ashoori, 67, lost his appeal last year against what the UK government considers as trumped up charges of working for Israel’s intelligence agency Mossad but the family’s lawyer learnt only last week that it had been unsuccessful.
In a double blow for the family, Iranian authorities rejected a second request for freedom after Mr Ashoori served a third of his 10-year sentence, which could start a process leading to release for good behaviour.
The setbacks came after hopeful signs that Mr Ashoori could be released this summer as part of an agreement struck between London and Tehran before it collapsed amid mutual recriminations.
Lawyers for the father-of-two said on Tuesday that all legal avenues to challenge his sentence in Iran were blocked.
“All of the remedies that were possible, arguable or available in Iran … have been exhausted,” said Nigel Edwards, a lawyer for the family.
Mr Ashoori was arrested in 2017 after travelling to Iran to visit his 86-year-old mother and is one of at least four British-Iranians held in prison or unable to leave the country.
Charity worker Nazanin Zaghari-Ratcliffe lost an appeal against her second jail term in Iran last week and could be returned to prison at any time, her supporters fear.
At least 17 other dual citizens are being held in Iran and used as diplomatic pawns in Tehran’s campaign to secure prisoner swaps or other financial deals.
The family believe he is being held because of a continuing wrangle over a debt owed to Iran over an arms agreement that was aborted after the 1979 revolution when the UK retained the payments for the deal. The issue continues to rumble through the courts with the UK government saying that economic sanctions imposed on Iran has complicated the proposed repayment.
Mr Ashoori’s wife, Sherry Izadi, said she had no great hope that the appeals process would lead to his permanent release. “It just means that the only recourse we have now is through the Foreign Office – there’s no other legal avenue to explore,” she said.
Britain’s Foreign Ministry has faced criticism for its efforts compared with other nations such as the US, which has secured the release of dual citizens including US Navy veteran Michael White.
A deal last year saw him released in return for allowing an accused Iranian sanctions-breaker in the US to return to Iran to visit his family. Campaigners say they know of no Iranian in British jails who could be released as part of a swap.
Kylie Moore-Gilbert, a British-Australian citizen, who spent more than two years inside Evin, said governments should form coalitions to combat Iranian hostage-taking and agree strategies to secure the releases of those already held.
“I would love to know why countries that seem very willing to work together on all manner of other issues … can’t seem to even talk to each other when it comes to dealing with a problem that many are facing right now,” she said during a webinar on Mr Ashoori’s case.
Canada in February secured the support of 57 other countries to condemn hostage diplomacy but without any promises to act against countries that arrest foreigners on fabricated charges.
The US, Austria, Sweden, France and Germany are among the countries who have dual-citizens held in Iran. Iran does not recognise dual nationality for Iranians and those inmates are prevented from receiving consular visits.
Ms Moore-Gilbert said a long history of mistrust of Britain during its 19th century era of colonialism continued to count against the country as it sought to free its citizens. She said she was advised by her interrogators to contact Australian consulate officials while behind bars for a better chance of being released.
Naga
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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
FORSPOKEN
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