About 40 beheaded skeletons are among the 425 bodies exhumed by HS2 Ltd archaeologists in a large Roman cemetery discovered on the route of the high-speed railway in the UK.
The 50-member team uncovered the remains at a cemetery in Fleet Marston near Aylesbury, Buckinghamshire, HS2 Ltd said.
About 10 per cent were decapitated, with several instances of the head being placed between the legs or next to the feet.
HS2 Ltd said this could be due to the people buried being “criminals or a type of outcast”, although decapitation was a “normal, albeit marginal” part of burial during the late Roman period, towards the end of 410 AD.
The cemetery is the largest of its kind in Buckinghamshire.
The bodies will be held in storage for further analysis.
HS2 Ltd is not required to rebury them, unlike those exhumed from Christian cemeteries such as St James’s Gardens, north London.
The archaeologists also discovered more than 1,200 coins at Fleet Marston, indicating it was an area of trade and commerce.
Domestic objects including spoons, pins and brooches were found, while gaming dice and bells suggest that gambling and religious activity also occupied people’s time at the site.
The excavation was carried out over more than a year by Cotswold Archaeology and Oxford Archaeology (Copa), working on behalf of an HS2 Ltd contractor.
“The excavation is significant in both enabling a clear characterisation of this Roman town but also a study of many of its inhabitants," said Richard Brown, senior project manager at Copa.
“Along with several new Roman settlement sites discovered during the HS2 works, it enhances and populates the map of Roman Buckinghamshire.”
Fleet Marston is one of more than 100 archaeological sites examined by HS2 Ltd since 2018 on the route of the first phase of the railway between London and Birmingham.
“The HS2 archaeology programme has enabled us to learn more about our rich history in Britain," said Helen Wass, HS2 Ltd’s head of heritage.
“The large Roman cemetery at Fleet Marston will enable us to gain a detailed insight into the residents of Fleet Marston and the wider Roman Britain landscape.
“All human remains uncovered will be treated with dignity, care and respect and our discoveries will be shared with the community.”
Price, base / as tested From Dh173,775 (base model)
Engine 2.0-litre 4cyl turbo, AWD
Power 249hp at 5,500rpm
Torque 365Nm at 1,300-4,500rpm
Gearbox Nine-speed auto
Fuel economy, combined 7.9L/100km
Profile
Co-founders of the company: Vilhelm Hedberg and Ravi Bhusari
Launch year: In 2016 ekar launched and signed an agreement with Etihad Airways in Abu Dhabi. In January 2017 ekar launched in Dubai in a partnership with the RTA.
Number of employees: Over 50
Financing stage: Series B currently being finalised
Investors: Series A - Audacia Capital
Sector of operation: Transport
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
Saudi Cup race day
Schedule in UAE time
5pm: Mohamed Yousuf Naghi Motors Cup (Turf), 5.35pm: 1351 Cup (T), 6.10pm: Longines Turf Handicap (T), 6.45pm: Obaiya Arabian Classic for Purebred Arabians (Dirt), 7.30pm: Jockey Club Handicap (D), 8.10pm: Samba Saudi Derby (D), 8.50pm: Saudia Sprint (D), 9.40pm: Saudi Cup (D)
Meatless Days
Sara Suleri, with an introduction by Kamila Shamsie
Penguin