UK Foreign Secretary Liz Truss has said she will call on the EU to be “pragmatic” when she hosts her first face-to-face Brexit talks on Thursday.
She will meet Maros Sefcovic, a Vice President of the European Commission, at her home near London to discuss the Northern Ireland Protocol.
“There is a deal to be done that protects peace in Northern Ireland, defends our Union and maintains the integrity of the United Kingdom and EU,” Ms Truss said.
“But it will require a pragmatic approach from the EU. I will be putting forward practical, reasonable solutions starting from these fundamental principles, with a view to agreeing a plan for intensive negotiations.”
To preserve the integrity of the EU's single market, goods that enter the bloc must undergo checks.
Northern Ireland shares a land border with the Republic of Ireland, an EU member state. But owing to its politically sensitive nature, it was agreed to carry out checks when goods arrive at Northern Irish ports, effectively keeping the province within the single market.
The mechanism was agreed by the UK and the EU as a means to prevent a return to a hard border on the island of Ireland, in keeping with the Good Friday Agreement. The peace deal, signed by London and Dublin in 1998, brought an end to most of the sectarian violence that had blighted Northern Ireland from the late 1960s.
But the protocol is fiercely opposed by some of Northern Ireland’s Unionists, who say the checks create an invisible border in the Irish Sea that distances the province from the rest of the UK.
Ms Truss will say that finding a solution to the Brexit impasse is central to protecting the Good Friday Agreement.
She has previously threatened to trigger Article 16, suspending parts of Britain’s post-Brexit deal with the EU if an agreement on the protocol cannot be reached.
“The EU has a clear responsibility to help fix the myriad problems caused by the Protocol and protect the Belfast [Good Friday] Agreement,” she said.
“As fellow believers in liberty and democracy, we should be capable of reaching an agreement that delivers for Northern Ireland and allows us to unleash the full potential of our relationship.”
Mr Sefcovic has said “the foundation of the entire deal” brokered between the UK and the EU would be jeopardised if Ms Truss triggered Article 16.
Joao Vale de Almeida, the bloc’s ambassador to the UK, said it was unhelpful to “keep agitating the issue” of triggering Article 16 before the meeting on Thursday.
The high-stakes talks will be divided into three negotiating sessions over two days and the pair will also chat over dinner. Scottish smoked salmon, Welsh lamb and Kent apple pie are on the menu.
It will be Ms Truss’s first face-to-face meeting about Brexit since she gained responsibility for the UK’s negotiations with the EU last month.
She took over the brief from Lord Frost, who stepped down as Brexit minister in December.
'Cheb%20Khaled'
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Marathon results
Men:
1. Titus Ekiru(KEN) 2:06:13
2. Alphonce Simbu(TAN) 2:07:50
3. Reuben Kipyego(KEN) 2:08:25
4. Abel Kirui(KEN) 2:08:46
5. Felix Kemutai(KEN) 2:10:48
Women:
1. Judith Korir(KEN) 2:22:30
2. Eunice Chumba(BHR) 2:26:01
3. Immaculate Chemutai(UGA) 2:28:30
4. Abebech Bekele(ETH) 2:29:43
5. Aleksandra Morozova(RUS) 2:33:01
BUNDESLIGA FIXTURES
Friday (UAE kick-off times)
Cologne v Hoffenheim (11.30pm)
Saturday
Hertha Berlin v RB Leipzig (6.30pm)
Schalke v Fortuna Dusseldof (6.30pm)
Mainz v Union Berlin (6.30pm)
Paderborn v Augsburg (6.30pm)
Bayern Munich v Borussia Dortmund (9.30pm)
Sunday
Borussia Monchengladbach v Werder Bremen (4.30pm)
Wolfsburg v Bayer Leverkusen (6.30pm)
SC Freiburg v Eintracht Frankfurt (9on)
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
if you go
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The 12 breakaway clubs
England
Arsenal, Chelsea, Liverpool, Manchester City, Manchester United, Tottenham Hotspur
Italy
AC Milan, Inter Milan, Juventus
Spain
Atletico Madrid, Barcelona, Real Madrid
Company Profile:
Name: The Protein Bakeshop
Date of start: 2013
Founders: Rashi Chowdhary and Saad Umerani
Based: Dubai
Size, number of employees: 12
Funding/investors: $400,000 (2018)