The aftermath of Russian shelling in Kharkiv, Ukraine's second city. AFP
The aftermath of Russian shelling in Kharkiv, Ukraine's second city. AFP
The aftermath of Russian shelling in Kharkiv, Ukraine's second city. AFP
The aftermath of Russian shelling in Kharkiv, Ukraine's second city. AFP

Fears British extremists will head to Ukraine to fight for far-right Azov Battalion


Nicky Harley
  • English
  • Arabic

The UK’s independent reviewer of terrorism has told of the dangers of British extremists using the Ukraine crisis to fight for the far-right Azov Battalion group.

Jonathan Hall QC has raised awareness of the issue as the UK's Foreign Secretary Liz Truss said she would support UK citizens who wanted to volunteer to help Ukraine.

Ukraine's president, Volodymyr Zelenskyy, on Sunday asked foreign volunteers to come forward and offer their assistance, promising them arms to fight as he announced the formation of a new “international legion” to help defend his country.

The situation had intensified on Tuesday after it was reported a 64-kilometre Russian convoy of tanks and artillery was advancing on Kiev, Ukraine's capital.

Mr Hall said that while travelling to Ukraine and taking up arms might appear “attractive”, it could open a gateway to extremists fighting for far-right groups.

"Russia's aggression against international legal order and the importance of supporting Ukraine makes support for foreign fighters who want to travel to Ukraine at first glance attractive," he said.

“Given the government's apparent support, prosecution of foreign fighters against Russia under terrorism legislation appears to be a non-starter, even if the broad statutory definition of terrorism is satisfied in these cases.

“But there is always the possibility of less desirable cases at the edges – individuals who travel to Ukraine under false pretence either to support Russia or fight with an ideological group such as Azov Battalion.”

Questions have arisen over the legality of British citizens going abroad to fight in previous foreign conflicts.

In 2014, prosecutors gave a warning that UK citizens who went to fight in the Syrian civil war could be committing an offence, even if they joined the rebels fighting to overthrow President Bashar Al Assad.

The UK has previously, and unsuccessfully, attempted to prosecute its citizens who had travelled abroad to fight terrorist forces.

The country brought terrorism charges against individuals who had joined Kurdish military unit, the Yekineyen Parastina Gel (YPG), in their fight against ISIS.

None of the cases relating to the YPG led to a guilty verdict and most prosecutions were discontinued before a jury was asked to adjudicate.

The damaged city hall in Kharkiv on Tuesday. AFP
The damaged city hall in Kharkiv on Tuesday. AFP

Mr Hall has previously questioned the use of terrorism charges against the individuals who fought for the YPG, in his annual terrorism report.

"Given this wide definition of terrorism and lack of applicable defences, the YPG cases must be seen as examples of the importance of the prosecutorial discretion in terrorism cases," he said.

Despite Ms Truss's support of UK citizens wishing to fight, Defence Secretary Ben Wallace has spoken of how the “very dangerous” situation could lead to them being killed.

Mr Wallace, who has served in the armed forces, criticised the foreign secretary's comments and said he did not “want to see British people killed any more than I want to see Ukrainians” dying. There were "better ways" to support Ukraine, he said.

“If you’re keen to help and you’re a UK citizen, come and join our armed forces," he told Sky News.

“Look, there are people who will go … I think what I would say is unless you are properly trained, unless you are an experienced member of an armed forces, I think there are better ways for you to contribute to the security of Ukraine.”

Armed Forces Minister James Heappey said he "probably wouldn't" agree with Ms Truss's remarks.

“The travel advice is that UK nationals should not travel to Ukraine," he said.

“But if people are filled with a desire to stand up for freedom, like generations of young people before them, they would be very, very welcome at their nearest army, navy or air force recruiting office."

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Men:

 1. Titus Ekiru(KEN) 2:06:13 

2. Alphonce Simbu(TAN) 2:07:50 

3. Reuben Kipyego(KEN) 2:08:25 

4. Abel Kirui(KEN) 2:08:46 

5. Felix Kemutai(KEN) 2:10:48  

Women:

1. Judith Korir(KEN) 2:22:30 

2. Eunice Chumba(BHR) 2:26:01 

3. Immaculate Chemutai(UGA) 2:28:30 

4. Abebech Bekele(ETH) 2:29:43 

5. Aleksandra Morozova(RUS) 2:33:01  

BUNDESLIGA FIXTURES

Friday (UAE kick-off times)

Cologne v Hoffenheim (11.30pm)

Saturday

Hertha Berlin v RB Leipzig (6.30pm)

Schalke v Fortuna Dusseldof (6.30pm)

Mainz v Union Berlin (6.30pm)

Paderborn v Augsburg (6.30pm)

Bayern Munich v Borussia Dortmund (9.30pm)

Sunday

Borussia Monchengladbach v Werder Bremen (4.30pm)

Wolfsburg v Bayer Leverkusen (6.30pm)

SC Freiburg v Eintracht Frankfurt (9on)

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

if you go
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England

Arsenal, Chelsea, Liverpool, Manchester City, Manchester United, Tottenham Hotspur

Italy
AC Milan, Inter Milan, Juventus

Spain
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Company Profile:

Name: The Protein Bakeshop

Date of start: 2013

Founders: Rashi Chowdhary and Saad Umerani

Based: Dubai

Size, number of employees: 12

Funding/investors:  $400,000 (2018) 

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Our family matters legal consultant

Name: Hassan Mohsen Elhais

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

MATCH INFO

What: 2006 World Cup quarter-final
When: July 1
Where: Gelsenkirchen Stadium, Gelsenkirchen, Germany

Result:
England 0 Portugal 0
(Portugal win 3-1 on penalties)

MATCH INFO

Uefa Champions League semi-finals, first leg
Liverpool v Roma

When: April 24, 10.45pm kick-off (UAE)
Where: Anfield, Liverpool
Live: BeIN Sports HD
Second leg: May 2, Stadio Olimpico, Rome

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Troy Payne, head chef at Abu Dhabi’s newest healthy eatery Sanderson’s in Al Seef Resort & Spa, says singles need to change their mindset about how they approach the supermarket.

“They feel like they can’t buy one cucumber,” he says. “But I can walk into a shop – I feed two people at home – and I’ll walk into a shop and I buy one cucumber, I’ll buy one onion.”

Mr Payne asks for the sticker to be placed directly on each item, rather than face the temptation of filling one of the two-kilogram capacity plastic bags on offer.

The chef also advises singletons not get too hung up on “organic”, particularly high-priced varieties that have been flown in from far-flung locales. Local produce is often grown sustainably, and far cheaper, he says.

Updated: May 13, 2022, 6:36 AM