Heathrow Airport executives want a change in the way future pandemic developments are handled. AFP
Heathrow Airport executives want a change in the way future pandemic developments are handled. AFP
Heathrow Airport executives want a change in the way future pandemic developments are handled. AFP
Heathrow Airport executives want a change in the way future pandemic developments are handled. AFP

Heathrow calls for coronavirus travel bans to be limited


Simon Rushton
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All the latest from our Covid blog

Heathrow Airport's chief executive has urged the government to avoid bans on travel to entire regions when the next Covid variant appears.

Transport Secretary Grant Shapps confirmed the “ridiculously complicated” passenger locator form will be updated to a simpler form as the restrictions are lifted in February. but has not spoken about plans for any future waves of the pandemic.

The travel sector has been left reeling by repeated lockdowns which forced people to stay at home and made flying more expensive with compulsory testing.

As the Omicron variant was first spotted in late 2021 in southern Africa, the UK put large tracts of the region on no-fly lists, adding quarantine and testing costs to anyone wanting to travel.

Heathrow chief executive John Holland-Kaye welcomed the Government's decision to ease coronavirus regulations for people arriving in England but said more needed to be done for next time.

“Millions of jobs depend upon aviation in different forms, including those people who are manufacturing goods that need to be exported around the world,” he said.

  • Britain's Prime Minister Boris Johnson leaves 10 Downing Street in central London. Mr Jonson said Covid Plan B restrictions in England will be lifted from January 27. AFP
    Britain's Prime Minister Boris Johnson leaves 10 Downing Street in central London. Mr Jonson said Covid Plan B restrictions in England will be lifted from January 27. AFP
  • A volunteer paints hearts on the Covid Memorial Wall in London. AP Photo
    A volunteer paints hearts on the Covid Memorial Wall in London. AP Photo
  • A health worker inoculates a woman at a drive-through NHS vaccination centre outside Ewood Park stadium in Blackburn. AFP
    A health worker inoculates a woman at a drive-through NHS vaccination centre outside Ewood Park stadium in Blackburn. AFP
  • Activists from the anti-poverty organisation the ONE Campaign stage a protest calling for the sharing of coronavirus vaccines with developing countries in Parliament Square in London. EPA
    Activists from the anti-poverty organisation the ONE Campaign stage a protest calling for the sharing of coronavirus vaccines with developing countries in Parliament Square in London. EPA
  • Stewards wait to check fans' NHS Covid-19 passes or proof of a negative test result, as they arrive to watch the English Premier League football match between Manchester City and Chelsea at the Etihad Stadium in Manchester. AFP
    Stewards wait to check fans' NHS Covid-19 passes or proof of a negative test result, as they arrive to watch the English Premier League football match between Manchester City and Chelsea at the Etihad Stadium in Manchester. AFP
  • Workers erect a Nightingale Covid-19 surge hub in a car park at St James's University Hospital in Leeds. Getty Images
    Workers erect a Nightingale Covid-19 surge hub in a car park at St James's University Hospital in Leeds. Getty Images
  • An anti-vaxxer on the side of the A39 carriageway in Glastonbury in Somerset. PA
    An anti-vaxxer on the side of the A39 carriageway in Glastonbury in Somerset. PA

“Many of them travel on passenger planes out of Heathrow.

“It's important to get the balance right. Where we are in the pandemic, with the benefit of vaccinations, many people having been jabbed three times now, it's the right time to start opening up the economy and learning to live with Covid.

“Now of course if there is another variant of concern, measures will be brought in. We hope those will be targeted just on countries which have the variants of concern, rather than the blanket ban that we saw a couple of months ago.

“But this is a really good step forward and we should celebrate it, and I think the government has made the right step in taking an international lead in reopening international travel.”

Mr Shapps announced the easing of travel restrictions, and on Tuesday he said there would be “no quarantine, no testing, no cost” for travellers.

“When you go abroad there are no more tests to take. You don’t need to take a test before you leave where you are coming from, you don’t need to take a day 2 test,” Mr Shapps said.

“You just come home and the only thing you are going to do is fill in a passenger locator form which we are going to simplify. It was ridiculously complicated to work your way through. And that’s it. No quarantine, no testing, no cost.”

Successive waves of the virus have hit countries at different speeds and nations have had different abilities in buying vaccines, meaning they are all in a different place in tackling the virus.

While England hopes it will no longer need new lockdowns, Germany believes it still has at least two weeks before peak infection rate from the Omicron variant.

Mr Holland-Kaye said the requirement for international travellers to fill out coronavirus forms “is going to be with us for some time".

“We're told by the Government that they are simplifying those, and within the next month or so we should see those becoming a little easier to fill out,” he said.

“We need to get back to where travel used to be, where you don't have to fill out all these forms or have tests at both ends of the route.

“Now I think in reality, because Covid is going to be with us for some time, we're going to have to live with these, if not for coming into the UK then certainly for going into other countries. It's just going to be part of international travel.

“But if that's the price we have to pay to be able to see our loved ones or to go about doing our business, then I think it's a price worth paying and at least we don't have the very expensive tests that the Government had been requiring until quite recently.”

Key developments

All times UTC 4

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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Updated: January 25, 2022, 1:00 PM