File photo: Britain's Queen Elizabeth II waves to the crowds with Camilla, Duchess of Cornwall at right, as they arrive by carriage on the first day of the Royal Ascot horse race meeting in Ascot, England, Tuesday, June 18, 2013. Queen Elizabeth II has offered her support to have the Duchess of Cornwall become Queen Camilla — using a special platinum jubilee message to make a significant decision in shaping the future of the monarchy. AP
File photo: Britain's Queen Elizabeth II waves to the crowds with Camilla, Duchess of Cornwall at right, as they arrive by carriage on the first day of the Royal Ascot horse race meeting in Ascot, England, Tuesday, June 18, 2013. Queen Elizabeth II has offered her support to have the Duchess of Cornwall become Queen Camilla — using a special platinum jubilee message to make a significant decision in shaping the future of the monarchy. AP
File photo: Britain's Queen Elizabeth II waves to the crowds with Camilla, Duchess of Cornwall at right, as they arrive by carriage on the first day of the Royal Ascot horse race meeting in Ascot, England, Tuesday, June 18, 2013. Queen Elizabeth II has offered her support to have the Duchess of Cornwall become Queen Camilla — using a special platinum jubilee message to make a significant decision in shaping the future of the monarchy. AP
File photo: Britain's Queen Elizabeth II waves to the crowds with Camilla, Duchess of Cornwall at right, as they arrive by carriage on the first day of the Royal Ascot horse race meeting in Ascot, Eng

Queen Elizabeth II backs Camilla to be future queen in platinum jubilee message


Soraya Ebrahimi
  • English
  • Arabic

The Queen has used her platinum jubilee message to the nation to back the Duchess of Cornwall as Queen Camilla, shaping the future of the monarchy on her historic milestone.

In the hugely significant intervention, she expressed her “sincere wish” that Camilla will be known as Queen Consort when the Prince of Wales becomes King.

As she reached her 70th year on the throne, Elizabeth II, in the twilight years of her reign, set out her hopes for her daughter-in-law, once a royal mistress and now certain to be called Queen and crowned at Charles’s side.

Elizabeth II, using the rarest of jubilees to put her affairs in order on a public platform, also shared her succession support for her eldest son as monarch.

“I would like to express my thanks to you all for your support. I remain eternally grateful for, and humbled by, the loyalty and affection that you continue to give me," the Queen, 95, said in the written message.

“And when, in the fullness of time, my son Charles becomes King, I know you will give him and his wife Camilla the same support that you have given me; and it is my sincere wish that, when that time comes, Camilla will be known as Queen Consort as she continues her own loyal service.”

Charles and Camilla were “touched and honoured” by the Queen’s gesture, Clarence House said.

The prince will make his own public declaration on Sunday celebrating his mother’s jubilee.

“The Prince of Wales will be issuing a statement of congratulation to the Queen on Accession Day," said a spokesman for the couple.

“He and the Duchess of Cornwall are touched and honoured by Her Majesty’s words.”

The Queen who acceded to the throne on February 6 1952 on the death of her father George VI, also renewed her lifelong pledge of duty, despite approaching her 96th birthday this year.

“As we mark this anniversary, it gives me pleasure to renew to you the pledge I gave in 1947 that my life will always be devoted to your service,” she said.

She also paid tribute to the late Duke of Edinburgh for the sacrifices he made as consort, thanked her family for their support, and made reference to the Queen Mother’s role as a Queen Consort.

  • Queen Elizabeth II celebrated her platinum jubilee in 2022, the first British monarch to reign for 70 years. Here 'The National' looks back at each of the years the queen has been on the throne. All photos: Getty Images
    Queen Elizabeth II celebrated her platinum jubilee in 2022, the first British monarch to reign for 70 years. Here 'The National' looks back at each of the years the queen has been on the throne. All photos: Getty Images
  • 1952: A portrait of the queen and Prince Philip, the Duke of Edinburgh.
    1952: A portrait of the queen and Prince Philip, the Duke of Edinburgh.
  • 1953: The queen and the Duke of Edinburgh wave at the crowds from the balcony of Buckingham Palace in London, after the queen's coronation, on June 2.
    1953: The queen and the Duke of Edinburgh wave at the crowds from the balcony of Buckingham Palace in London, after the queen's coronation, on June 2.
  • 1954: The queen talking to an injured ex-serviceman during a visit to Repatriation General Hospital in Hobart, Australia.
    1954: The queen talking to an injured ex-serviceman during a visit to Repatriation General Hospital in Hobart, Australia.
  • 1955: Gen Francisco Craveiro Lopes, President of Portugal, leaves Westminster Pier for Buckingham Palace by coach, with the queen.
    1955: Gen Francisco Craveiro Lopes, President of Portugal, leaves Westminster Pier for Buckingham Palace by coach, with the queen.
  • 1956: The queen inspects the Queen's Own Nigeria Regiment, at Kaduna Airport, Nigeria, during her Commonwealth tour.
    1956: The queen inspects the Queen's Own Nigeria Regiment, at Kaduna Airport, Nigeria, during her Commonwealth tour.
  • 1957: The queen presents the trophy to American tennis player Althea Gibson after she won the women's singles tennis title at Wimbledon.
    1957: The queen presents the trophy to American tennis player Althea Gibson after she won the women's singles tennis title at Wimbledon.
  • 1958: The queen shares a joke while watching Prince Philip during a cricket match at Highclere Castle, Hampshire.
    1958: The queen shares a joke while watching Prince Philip during a cricket match at Highclere Castle, Hampshire.
  • 1959: US president Dwight D Eisenhower with Prince Philip, Princess Anne, the queen, Prince Charles and John Eisenhower, at Balmoral Castle, Scotland.
    1959: US president Dwight D Eisenhower with Prince Philip, Princess Anne, the queen, Prince Charles and John Eisenhower, at Balmoral Castle, Scotland.
  • 1960: The queen and Prince Charles walk through Liverpool Street Station in London with their dogs, having returned by train from Sandringham after the Christmas holidays.
    1960: The queen and Prince Charles walk through Liverpool Street Station in London with their dogs, having returned by train from Sandringham after the Christmas holidays.
  • 1961: The queen and Prince Philip leave Manchester by train.
    1961: The queen and Prince Philip leave Manchester by train.
  • 1962: The queen attends the races at Epsom Downs Racecourse in Surrey.
    1962: The queen attends the races at Epsom Downs Racecourse in Surrey.
  • 1963: The queen waves to residents from the rear of an open top car in the town of Russell, during a Commonwealth visit to New Zealand.
    1963: The queen waves to residents from the rear of an open top car in the town of Russell, during a Commonwealth visit to New Zealand.
  • 1964: The queen during the State Opening of Parliament ceremony in the chamber of the House of Lords, at the Palace of Westminster in London.
    1964: The queen during the State Opening of Parliament ceremony in the chamber of the House of Lords, at the Palace of Westminster in London.
  • 1965: At the Tissisal Falls, where the Blue Nile begins, with Emperor Haile Selassie during a royal visit to Ethiopia.
    1965: At the Tissisal Falls, where the Blue Nile begins, with Emperor Haile Selassie during a royal visit to Ethiopia.
  • 1966: The queen smiling after presenting England captain Bobby Moore with the Jules Rimet trophy, following England's 4-2 victory over West Germany in the World Cup Final at Wembley Stadium, London.
    1966: The queen smiling after presenting England captain Bobby Moore with the Jules Rimet trophy, following England's 4-2 victory over West Germany in the World Cup Final at Wembley Stadium, London.
  • 1967: The queen meets actor Rex Harrison and his wife Rachel Roberts at the premiere of the film 'Dr Dolittle' at the Odeon Marble Arch, London.
    1967: The queen meets actor Rex Harrison and his wife Rachel Roberts at the premiere of the film 'Dr Dolittle' at the Odeon Marble Arch, London.
  • 1968: The queen, Princess Margaret, and Prince Edward, Duke of Kent, riding at Ascot Racecourse.
    1968: The queen, Princess Margaret, and Prince Edward, Duke of Kent, riding at Ascot Racecourse.
  • 1969: The royal family at Windsor: Prince Edward, the queen, Princess Anne, Prince Charles and Prince Andrew.
    1969: The royal family at Windsor: Prince Edward, the queen, Princess Anne, Prince Charles and Prince Andrew.
  • 1970: US president Richard Nixon and British prime minister Edward Heath meet the queen for lunch at Chequers.
    1970: US president Richard Nixon and British prime minister Edward Heath meet the queen for lunch at Chequers.
  • 1971: Prince Charles takes part in a polo match in Windsor Great Park, accompanied by the queen and Prince Edward.
    1971: Prince Charles takes part in a polo match in Windsor Great Park, accompanied by the queen and Prince Edward.
  • 1972: The queen and Prince Philip with the president of Kenya, Jomo Kenyatta, during a visit to Kenya.
    1972: The queen and Prince Philip with the president of Kenya, Jomo Kenyatta, during a visit to Kenya.
  • 1973: Anne, the Princess Royal and Mark Phillips with the queen on the balcony of Buckingham Palace in London after their wedding.
    1973: Anne, the Princess Royal and Mark Phillips with the queen on the balcony of Buckingham Palace in London after their wedding.
  • 1974: The queen with the Queen's Body Guard of the Yeomen of the Guard at Buckingham Palace in London.
    1974: The queen with the Queen's Body Guard of the Yeomen of the Guard at Buckingham Palace in London.
  • 1975: The queen greets the public while visiting Greenwich, London.
    1975: The queen greets the public while visiting Greenwich, London.
  • 1976: The queen looking relaxed standing next to her car.
    1976: The queen looking relaxed standing next to her car.
  • 1977: The crowd cheers the queen in her gilded state coach during her silver jubilee procession.
    1977: The crowd cheers the queen in her gilded state coach during her silver jubilee procession.
  • 1978: The queen and Prince Philip are greeted by Native Canadians as they arrive by train during a tour of Canada.
    1978: The queen and Prince Philip are greeted by Native Canadians as they arrive by train during a tour of Canada.
  • 1979: The queen is met by president Julius Nyerere at Dar es Salaam airport, at the start of a three-day state visit to Tanzania.
    1979: The queen is met by president Julius Nyerere at Dar es Salaam airport, at the start of a three-day state visit to Tanzania.
  • 1980: On a tour of the Chelsea Flower Show, London.
    1980: On a tour of the Chelsea Flower Show, London.
  • 1981: The Prince and Princess of Wales pose on the balcony of Buckingham Palace on their wedding day, with the queen.
    1981: The Prince and Princess of Wales pose on the balcony of Buckingham Palace on their wedding day, with the queen.
  • 1982: US president Ronald Reagan and the queen at a gala dinner at Windsor Castle.
    1982: US president Ronald Reagan and the queen at a gala dinner at Windsor Castle.
  • 1983: The queen and Prince Philip are met by Indian prime minister Indira Gandhi and president Zail Singh at Palam Airport, New Delhi, during a Commonwealth tour of India.
    1983: The queen and Prince Philip are met by Indian prime minister Indira Gandhi and president Zail Singh at Palam Airport, New Delhi, during a Commonwealth tour of India.
  • 1984: Prince Charles is presented with an award by his mother, after a polo match at Smiths Lawn in Windsor.
    1984: Prince Charles is presented with an award by his mother, after a polo match at Smiths Lawn in Windsor.
  • 1985: The queen visits the University of Evora during a state visit to Portugal.
    1985: The queen visits the University of Evora during a state visit to Portugal.
  • 1986: The queen and Li Xiannian, president of China, outside the Great Hall of the People in Beijing during her visit to China.
    1986: The queen and Li Xiannian, president of China, outside the Great Hall of the People in Beijing during her visit to China.
  • 1987: The queen with Prince William and Prince Harry in the Royal Box at Guards Polo Club, Smiths Lawn, Windsor.
    1987: The queen with Prince William and Prince Harry in the Royal Box at Guards Polo Club, Smiths Lawn, Windsor.
  • 1988: US president Ronald Reagan and his wife Nancy Reagan chatting with the queen at Buckingham Palace.
    1988: US president Ronald Reagan and his wife Nancy Reagan chatting with the queen at Buckingham Palace.
  • 1989: The royal family gather on the balcony of Buckingham Palace in London for the Trooping the Colour ceremony. Pictured are Princess Margaret, Princess Diana, Prince Harry, Prince William, the queen and the Duke of Edinburgh.
    1989: The royal family gather on the balcony of Buckingham Palace in London for the Trooping the Colour ceremony. Pictured are Princess Margaret, Princess Diana, Prince Harry, Prince William, the queen and the Duke of Edinburgh.
  • 1990: The queen on a walkabout in Reykjavik, during a three-day state visit to Iceland.
    1990: The queen on a walkabout in Reykjavik, during a three-day state visit to Iceland.
  • 1991: England captain Will Carling introduces the queen to the England team before the Rugby World Cup Final against Australia at Twickenham.
    1991: England captain Will Carling introduces the queen to the England team before the Rugby World Cup Final against Australia at Twickenham.
  • 1992: The queen at the Brandenburg Gate in Berlin during an official tour of Germany. She is seen with President Richard Von Weizsaecker.
    1992: The queen at the Brandenburg Gate in Berlin during an official tour of Germany. She is seen with President Richard Von Weizsaecker.
  • 1993: The queen walking through the crowds at Royal Ascot.
    1993: The queen walking through the crowds at Royal Ascot.
  • 1994: The queen, Princess Anne, Prince Philip and Princess Diana greeting well-wishers as they attend the Christmas Day service at St Mary Magdalene Church on the Sandringham Estate in Norfolk.
    1994: The queen, Princess Anne, Prince Philip and Princess Diana greeting well-wishers as they attend the Christmas Day service at St Mary Magdalene Church on the Sandringham Estate in Norfolk.
  • 1995: The queen at a banquet in Cape Town, South Africa, with president Nelson Mandela.
    1995: The queen at a banquet in Cape Town, South Africa, with president Nelson Mandela.
  • 1996: Germany captain Jurgen Klinsmann lifts the trophy as the queen smiles, after the 1996 UEFA European Championships Final against Czech Republic at Wembley Stadium in London.
    1996: Germany captain Jurgen Klinsmann lifts the trophy as the queen smiles, after the 1996 UEFA European Championships Final against Czech Republic at Wembley Stadium in London.
  • 1997: The queen and Prince Philip view tributes from the public outside Buckingham Palace to Diana, Princess of Wales, after her funeral.
    1997: The queen and Prince Philip view tributes from the public outside Buckingham Palace to Diana, Princess of Wales, after her funeral.
  • 1998: The queen shopping at the trade stands at the Royal Windsor Horse Show.
    1998: The queen shopping at the trade stands at the Royal Windsor Horse Show.
  • 1999: With British prime minister Tony Blair and his wife Cherie Blair during the Millennium New Year celebrations in Greenwich, London.
    1999: With British prime minister Tony Blair and his wife Cherie Blair during the Millennium New Year celebrations in Greenwich, London.
  • 2000: The queen and Italy's president Carlo Azeglio Ciampi walk past the honour guard at the Piazza Di Siena in Rome.
    2000: The queen and Italy's president Carlo Azeglio Ciampi walk past the honour guard at the Piazza Di Siena in Rome.
  • 2001: The queen and other members of the royal family appear with the Queen Mother during celebrations to mark her 101st birthday in London.
    2001: The queen and other members of the royal family appear with the Queen Mother during celebrations to mark her 101st birthday in London.
  • 2002: The queen and Prince Philip leave after a party for close friends and family at The Ritz hotel in London. The monarch was thanking them for making her golden jubilee year a success.
    2002: The queen and Prince Philip leave after a party for close friends and family at The Ritz hotel in London. The monarch was thanking them for making her golden jubilee year a success.
  • 2003: Russian President Vladimir Putin is accompanied by the queen during a procession at the start of his state visit in London.
    2003: Russian President Vladimir Putin is accompanied by the queen during a procession at the start of his state visit in London.
  • 2004: The queen arrives in her horsedrawn carriage to attend Ladies Day at Royal Ascot.
    2004: The queen arrives in her horsedrawn carriage to attend Ladies Day at Royal Ascot.
  • 2005: Prince Charles and his bride, Camilla, Duchess of Cornwall, pose with their families and the queen at Windsor Castle after their wedding ceremony.
    2005: Prince Charles and his bride, Camilla, Duchess of Cornwall, pose with their families and the queen at Windsor Castle after their wedding ceremony.
  • 2006: The queen smiles at the crowds in Windsor, during a walk in the town to celebrate her 80th Birthday.
    2006: The queen smiles at the crowds in Windsor, during a walk in the town to celebrate her 80th Birthday.
  • 2007: A less-than-impressed queen raises her hand during a downpour as she stands with Prince Philip and Prince Charles on the balcony of Buckingham Palace after the Trooping the Colour ceremony.
    2007: A less-than-impressed queen raises her hand during a downpour as she stands with Prince Philip and Prince Charles on the balcony of Buckingham Palace after the Trooping the Colour ceremony.
  • 2008: The queen stands in the music room at Buckingham Palace after recording her Christmas day message to the Commonwealth.
    2008: The queen stands in the music room at Buckingham Palace after recording her Christmas day message to the Commonwealth.
  • 2009: US president Barack Obama and his wife Michelle Obama with the queen and Prince Philip during an audience at Buckingham Palace.
    2009: US president Barack Obama and his wife Michelle Obama with the queen and Prince Philip during an audience at Buckingham Palace.
  • 2010: The queen and Prince Philip wear 3D glasses to watch a demonstration, during a visit to the University of Sheffield Advanced Manufacturing Research Centre.
    2010: The queen and Prince Philip wear 3D glasses to watch a demonstration, during a visit to the University of Sheffield Advanced Manufacturing Research Centre.
  • 2011: The queen and Prince Philip arrive to open the Sainsbury Laboratory for Plant Sciences at the University of Cambridge Botanic Garden.
    2011: The queen and Prince Philip arrive to open the Sainsbury Laboratory for Plant Sciences at the University of Cambridge Botanic Garden.
  • 2012: The queen makes a speech at the opening ceremony of the London 2012 Olympic Games in London.
    2012: The queen makes a speech at the opening ceremony of the London 2012 Olympic Games in London.
  • 2013: The queen and other members of the royal family leave Westminster Abbey in London, after the service to celebrate the 60th anniversary of the coronation of the queen there.
    2013: The queen and other members of the royal family leave Westminster Abbey in London, after the service to celebrate the 60th anniversary of the coronation of the queen there.
  • 2014: A smiling queen arrives for the opening of the Flanders Fields Memorial Garden at Wellington Barracks in London.
    2014: A smiling queen arrives for the opening of the Flanders Fields Memorial Garden at Wellington Barracks in London.
  • 2015: The queen signs a book during a visit to the headquarters of the Royal Auxiliary Air Force's 603 Squadron in Edinburgh, Scotland.
    2015: The queen signs a book during a visit to the headquarters of the Royal Auxiliary Air Force's 603 Squadron in Edinburgh, Scotland.
  • 2016: Prince Charles, Catherine, Duchess of Cambridge, Princess Charlotte, Prince George, Prince William, Prince Harry, the queen, and Prince Philip stand on the balcony during the Trooping the Colour, this year marking the Queen's 90th birthday at The Mall.
    2016: Prince Charles, Catherine, Duchess of Cambridge, Princess Charlotte, Prince George, Prince William, Prince Harry, the queen, and Prince Philip stand on the balcony during the Trooping the Colour, this year marking the Queen's 90th birthday at The Mall.
  • 2017: The queen and Prince Charles attend the State Opening Of Parliament in the House of Lords at the Palace of Westminster, London.
    2017: The queen and Prince Charles attend the State Opening Of Parliament in the House of Lords at the Palace of Westminster, London.
  • 2018: Meghan Markle, Prince Harry, and the queen at the Queen's Young Leaders Awards Ceremony at Buckingham Palace.
    2018: Meghan Markle, Prince Harry, and the queen at the Queen's Young Leaders Awards Ceremony at Buckingham Palace.
  • 2019: The queen and US president Donald Trump arrive for a state banquet at Buckingham Palace.
    2019: The queen and US president Donald Trump arrive for a state banquet at Buckingham Palace.
  • 2020: Riding at Windsor. The queen has been in residence at Windsor Castle during the coronavirus pandemic.
    2020: Riding at Windsor. The queen has been in residence at Windsor Castle during the coronavirus pandemic.
  • 2021: The queen takes her seat at the funeral of Prince Philip, in St George's Chapel at Windsor Castle.
    2021: The queen takes her seat at the funeral of Prince Philip, in St George's Chapel at Windsor Castle.

Camilla will automatically take the same role as consort when Charles becomes king.

“I am fortunate to have had the steadfast and loving support of my family. I was blessed that in Prince Philip I had a partner willing to carry out the role of consort and unselfishly make the sacrifices that go with it," wrote the Queen.

“It is a role I saw my own mother perform during my father’s reign.”

Camilla would technically have been Queen when Charles acceded to the throne, and only legislation would have prevented it.

But royal aides insisted, when she married Charles in 2005, that Camilla did not want to be queen and said originally that the former Mrs Parker Bowles “intended” to be known instead as Princess Consort – the first in British history – instead.

But the careful use of the verb “to intend” left this open to change in the future.

Any mention of “Princess Consort” was removed from Charles’s website during a revamp in 2018.

Much has changed in the years since Charles, who aides once said had no intention of remarrying, wed his long term love.

Camilla was blamed for the breakdown of the prince’s marriage to Diana, Princess of Wales, and when news of their affair first came to light, she faced vitriolic criticism.

Yet now, with the Queen setting out her wishes and calling for people to support Charles and Camilla, the duchess will undoubtedly be crowned alongside the prince at his coronation when the time comes.

“This is the most extraordinary message. The Queen is ensuring the transition, when it comes, to her son as king is as seamless and trouble free as possible," said former BBC royal correspondent Peter Hunt.

“She’s future proofing an institution she’s served for seventy years. And for Camilla, the journey from being the third person in a marriage to queen-in-waiting, is complete.”

On the eve of her platinum jubilee, the Queen was on “sparkling” form as she laughed and joked at a celebratory reception at Sandringham House.

The head of sjtate cut a jubilee cake, met members of the local Women’s Institute and chatted to former cookery school student Angela Wood who helped to perfect the famous coronation chicken dish served to guests after her 1j953 Coronation ceremony.

Wearing an Angela Kelly wedgwood blue crepe with white brocade dress, the Queen, who beamed with delight throughout, used a wooden walking stick to rest on and also carried her trademark black handbag.

The Queen was aptly wearing glittering platinum jewellery – The Nizam of Hyderabad Rose brooches – given to her as part of a diamond tiara set when she married Philip in 1947.

Yvonne Browne, vice-president and chairman of the Sandringham WI, described the Queen as being on “sparkling” form.

In her message, the Queen also reflected on the sad anniversary of the death of her father.

“It is a day that, even after 70 years, I still remember as much for the death of my father, King George VI, as for the start of my reign,” she said.

The Queen, who signed the message “Your servant Elizabeth R”, pledged to continue to “serve you with all my heart”.

She spoke of looking forward to the rest of her Jubilee year, writing: “As I look ahead with a sense of hope and optimism to the year of my platinum jubilee, I am reminded of how much we can be thankful for.

“These last seven decades have seen extraordinary progress socially, technologically and culturally that have benefitted us all; and I am confident that the future will offer similar opportunities to us and especially to the younger generations in the United Kingdom and throughout the Commonwealth.”

She acknowledged the challenges faced by the nation during the pandemic, saying she hoped the jubilee would “bring together families and friends, neighbours and communities – after some difficult times for so many of us”.

 

 

The specs

Engine: 4.0-litre V8 twin-turbocharged and three electric motors

Power: Combined output 920hp

Torque: 730Nm at 4,000-7,000rpm

Transmission: 8-speed dual-clutch automatic

Fuel consumption: 11.2L/100km

On sale: Now, deliveries expected later in 2025

Price: expected to start at Dh1,432,000

The Prison Letters of Nelson Mandela
Edited by Sahm Venter
Published by Liveright

COMPANY%20PROFILE
%3Cp%3EFounder%3A%20Hani%20Abu%20Ghazaleh%3Cbr%3EBased%3A%20Abu%20Dhabi%2C%20with%20an%20office%20in%20Montreal%3Cbr%3EFounded%3A%202018%3Cbr%3ESector%3A%20Virtual%20Reality%3Cbr%3EInvestment%20raised%3A%20%241.2%20million%2C%20and%20nearing%20close%20of%20%245%20million%20new%20funding%20round%3Cbr%3ENumber%20of%20employees%3A%2012%3C%2Fp%3E%0A
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

THE SPECS

Engine: 1.5-litre turbocharged four-cylinder

Transmission: Constant Variable (CVT)

Power: 141bhp 

Torque: 250Nm 

Price: Dh64,500

On sale: Now

Countries recognising Palestine

France, UK, Canada, Australia, Portugal, Belgium, Malta, Luxembourg, San Marino and Andorra

 

Straightforward ways to reduce sugar in your family's diet
  • Ban fruit juice and sodas
  • Eat a hearty breakfast that contains fats and wholegrains, such as peanut butter on multigrain toast or full-fat plain yoghurt with whole fruit and nuts, to avoid the need for a 10am snack
  • Give young children plain yoghurt with whole fruits mashed into it
  • Reduce the number of cakes, biscuits and sweets. Reserve them for a treat
  • Don’t eat dessert every day 
  • Make your own smoothies. Always use the whole fruit to maintain the benefit of its fibre content and don’t add any sweeteners
  • Always go for natural whole foods over processed, packaged foods. Ask yourself would your grandmother have eaten it?
  • Read food labels if you really do feel the need to buy processed food
  • Eat everything in moderation
Seven tips from Emirates NBD

1. Never respond to e-mails, calls or messages asking for account, card or internet banking details

2. Never store a card PIN (personal identification number) in your mobile or in your wallet

3. Ensure online shopping websites are secure and verified before providing card details

4. Change passwords periodically as a precautionary measure

5. Never share authentication data such as passwords, card PINs and OTPs  (one-time passwords) with third parties

6. Track bank notifications regarding transaction discrepancies

7. Report lost or stolen debit and credit cards immediately

Profile of Tamatem

Date started: March 2013

Founder: Hussam Hammo

Based: Amman, Jordan

Employees: 55

Funding: $6m

Funders: Wamda Capital, Modern Electronics (part of Al Falaisah Group) and North Base Media

Conflict, drought, famine

Estimates of the number of deaths caused by the famine range from 400,000 to 1 million, according to a document prepared for the UK House of Lords in 2024.
It has been claimed that the policies of the Ethiopian government, which took control after deposing Emperor Haile Selassie in a military-led revolution in 1974, contributed to the scale of the famine.
Dr Miriam Bradley, senior lecturer in humanitarian studies at the University of Manchester, has argued that, by the early 1980s, “several government policies combined to cause, rather than prevent, a famine which lasted from 1983 to 1985. Mengistu’s government imposed Stalinist-model agricultural policies involving forced collectivisation and villagisation [relocation of communities into planned villages].
The West became aware of the catastrophe through a series of BBC News reports by journalist Michael Buerk in October 1984 describing a “biblical famine” and containing graphic images of thousands of people, including children, facing starvation.

Band Aid

Bob Geldof, singer with the Irish rock group The Boomtown Rats, formed Band Aid in response to the horrific images shown in the news broadcasts.
With Midge Ure of the band Ultravox, he wrote the hit charity single Do They Know it’s Christmas in December 1984, featuring a string of high-profile musicians.
Following the single’s success, the idea to stage a rock concert evolved.
Live Aid was a series of simultaneous concerts that took place at Wembley Stadium in London, John F Kennedy Stadium in Philadelphia, the US, and at various other venues across the world.
The combined event was broadcast to an estimated worldwide audience of 1.5 billion.

The biog

Fast facts on Neil Armstrong’s personal life:

  • Armstrong was born on August 5, 1930, in Wapakoneta, Ohio
  • He earned his private pilot’s license when he was 16 – he could fly before he could drive
  • There was tragedy in his married life: Neil and Janet Armstrong’s daughter Karen died at the age of two in 1962 after suffering a brain tumour. She was the couple’s only daughter. Their two sons, Rick and Mark, consulted on the film
  • After Armstrong departed Nasa, he bought a farm in the town of Lebanon, Ohio, in 1971 – its airstrip allowed him to tap back into his love of flying
  • In 1994, Janet divorced Neil after 38 years of marriage. Two years earlier, Neil met Carol Knight, who became his second wife in 1994 
David Haye record

Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4

The specs: 2018 BMW R nineT Scrambler

Price, base / as tested Dh57,000

Engine 1,170cc air/oil-cooled flat twin four-stroke engine

Transmission Six-speed gearbox

Power 110hp) @ 7,750rpm

Torque 116Nm @ 6,000rpm

Fuel economy, combined 5.3L / 100km

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%3Cp%3E6pm%3A%20Falling%20Shadow%3Cbr%3E6.35pm%3A%20Quality%20Boone%3Cbr%3E7.10pm%3A%20Al%20Dasim%3Cbr%3E7.45pm%3A%20Withering%3Cbr%3E8.20pm%3A%20Lazuli%3Cbr%3E8.55pm%3A%20Tiger%20Nation%3Cbr%3E9.30pm%3A%20Modern%20News%3C%2Fp%3E%0A
Key developments

All times UTC 4

MATCH INFO

Bayern Munich 2 Borussia Monchengladbach 1
Bayern:
 Zirkzee (26'), Goretzka (86')
Gladbach: Pavard (37' og)

Man of the Match: Breel Embolo (Borussia Monchengladbach)

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Updated: February 05, 2022, 10:10 PM