The 5,000-year-old Burton Agnes chalk drum was found on a country estate in East Yorkshire, England.
The 5,000-year-old Burton Agnes chalk drum was found on a country estate in East Yorkshire, England.
The 5,000-year-old Burton Agnes chalk drum was found on a country estate in East Yorkshire, England.
The 5,000-year-old Burton Agnes chalk drum was found on a country estate in East Yorkshire, England.

British Museum calls 5,000-year-old drum 'most important' piece of its kind


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A carved stone drum unearthed in England is one of the most significant pieces of prehistoric art found in the country, the British Museum said on Thursday.

The 5,000-year-old drum carved from chalk is set to go on display for the first time in a major exhibition about the Neolithic site of Stonehenge and its historical context.

Extensive research into the drum, uncovered near a village in Yorkshire in northern England in 2015, has confirmed it is one of the most significant ancient objects found in the British Isles, the museum said.

“This is a truly remarkable discovery, and is the most important piece of prehistoric art to be found in Britain in the last 100 years,” said Neil Wilkin, curator of the exhibition “The World of Stonehenge”, which opens on February 17.

The drum is “one of the most elaborately decorated objects of this period found anywhere in Britain and Ireland”, and its style echoes that of objects from Stonehenge and related sites, the museum said.

Seemingly created as a sculpture or talisman, rather than a functional musical instrument, the drum is one of only four known examples.

It was found alongside the grave of three children who were buried close together, touching or holding hands. The drum was placed just above the head of the eldest child, accompanied by a chalk ball and a polished bone pin.

The drum was found around 380 kilometres from Stonehenge near the village of Burton Agnes.

A similar ball and pins have been found in and near Stonehenge.

Undated handout photo issued by the British Museum of the top of the Burton Agnes chalk drum.
Undated handout photo issued by the British Museum of the top of the Burton Agnes chalk drum.

This suggests communities across Britain and Ireland shared “artistic styles, and probably beliefs, over remarkable distances”, the British Museum said.

“Analysis of its carvings will help to decipher the symbolism and beliefs of the era in which Stonehenge was constructed,” said Mr Wilkin.

The British Museum’s collection includes a group of three similar drums found in 1889 at the burial site of a single child around 24km away from the latest find.

The museum describes these three, known as the Folkton Drums, as “some of the most famous and enigmatic ancient objects ever unearthed in Britain”.

Radiocarbon dating has revealed they were created at the same time as the first phase of construction at Stonehenge, between 3005 and 2890 BC.

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Name: Lamsa

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Launched: 2014

Employees: 60

Based: Abu Dhabi

Sector: EdTech

Funding to date: $15 million

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Name: Dr Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

The biog

Favourite hobby: taking his rescue dog, Sally, for long walks.

Favourite book: anything by Stephen King, although he said the films rarely match the quality of the books

Favourite film: The Shawshank Redemption stands out as his favourite movie, a classic King novella

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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

Company profile

Name: Fruitful Day

Founders: Marie-Christine Luijckx, Lyla Dalal AlRawi, Lindsey Fournie

Based: Dubai, UAE

Founded: 2015

Number of employees: 30

Sector: F&B

Funding so far: Dh3 million

Future funding plans: None at present

Future markets: Saudi Arabia, potentially Kuwait and other GCC countries

INVESTMENT PLEDGES

Cartlow: $13.4m

Rabbitmart: $14m

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Soum: $4m

imVentures: $100m

Plug and Play: $25m

Updated: February 11, 2022, 6:56 AM