The government’s asylum reforms would “fail to meet the UK’s human rights obligations” and risk exacerbating an “already unacceptable” backlog of claims, a group of peers and MPs have said.
The Joint Committee on Human Rights (JCHR) has been reviewing proposed laws contained in the Nationality and Borders Bill currently going through Parliament.
Its latest report scrutinising the provisions in the bill says that segregating “different categories of refugee” based on how they arrived in the UK “would be inconsistent with the Refugee Convention and potentially a discriminatory breach of human rights”.
Instead of combating people smugglers, the legislation would “penalise asylum claimants” for not using safe and legal routes to the UK which “lack sufficient capacity to support them”.
This and other plans as part of the overhaul, such as introducing the possibility of offshore processing of asylum claims, “risk undermining the humanitarian and cooperative principles on which refugee protection is founded”, the committee said.
Changes to how the age of asylum seekers is determined may lead to more children being “wrongly identified as adults, with severe consequences which would amount to a denial of children’s rights” and there was “no justification” for plans to use scientific methods to determine age “given their inaccuracy”, the peers and MPs said.
Another element of the bill which would allow the home secretary to remove a person's citizenship without notice in the interests of national security “undermines the principle of fairness” and should be scrapped, the group concluded.
“The UK has a proud history of championing the human rights of refugees. We should continue in this tradition and do all we can to be a place of welcome and support for people who have been persecuted,” said Joanna Cherry, the committee’s deputy chairwoman.
“Rather than coming up with new punitive measures and lambasting the difficulties in rejecting asylum applications, the government should focus on dealing with the lengthy backlog of cases.
“Fundamentally, this bill increases the likelihood that the UK turns its back on people it should be helping. This would be wrong and the government needs to rethink these proposals.”
“The Nationality and Borders Bill will stop the abuse of our system and give victims who have been exploited the support they need to rebuild their lives,” said a government representative.
“It is compliant with our legal and international obligations. It will continue to offer protection to the most vulnerable and step up measures to break the deadly trade of people smuggling.
“The power to deprive British citizenship on ‘conducive to the public good’ grounds is used sparingly, complies with the UN Conventions on Statelessness and always comes with a right to appeal. The bill does not change this.”
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What is the FNC?
The Federal National Council is one of five federal authorities established by the UAE constitution. It held its first session on December 2, 1972, a year to the day after Federation.
It has 40 members, eight of whom are women. The members represent the UAE population through each of the emirates. Abu Dhabi and Dubai have eight members each, Sharjah and Ras al Khaimah six, and Ajman, Fujairah and Umm Al Quwain have four.
They bring Emirati issues to the council for debate and put those concerns to ministers summoned for questioning.
The FNC’s main functions include passing, amending or rejecting federal draft laws, discussing international treaties and agreements, and offering recommendations on general subjects raised during sessions.
Federal draft laws must first pass through the FNC for recommendations when members can amend the laws to suit the needs of citizens. The draft laws are then forwarded to the Cabinet for consideration and approval.
Since 2006, half of the members have been elected by UAE citizens to serve four-year terms and the other half are appointed by the Ruler’s Courts of the seven emirates.
In the 2015 elections, 78 of the 252 candidates were women. Women also represented 48 per cent of all voters and 67 per cent of the voters were under the age of 40.
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
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The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
UAE currency: the story behind the money in your pockets
The Saga Continues
Wu-Tang Clan
(36 Chambers / Entertainment One)