Members of the Honour Guard hold a portrait of a killed member of the Ukrainian Armed Forces during a funeral ceremony in Kyiv. Reuters
Members of the Honour Guard hold a portrait of a killed member of the Ukrainian Armed Forces during a funeral ceremony in Kyiv. Reuters
Members of the Honour Guard hold a portrait of a killed member of the Ukrainian Armed Forces during a funeral ceremony in Kyiv. Reuters
Members of the Honour Guard hold a portrait of a killed member of the Ukrainian Armed Forces during a funeral ceremony in Kyiv. Reuters

UK general warns of prolonged insurgency in Ukraine unless Nato can halt slaughter


Thomas Harding
  • English
  • Arabic

A “vicious insurgency” could grip all of Europe if the conflict in Ukraine continues, the former head of Britain’s armed forces has said.

Gen Lord David Richards told The National western powers had to consider whether the hundreds of lives being lost in Ukraine would be in vain if the conflict deteriorated into a bloody stalemate.

The former chief of the Defence Staff said Nato leaders should consider a full intervention in Ukraine to halt destruction by Russia.

“The only way of ensuring that the Ukrainian struggle can be vindicated through victory is for Nato to become much more actively involved in the way Nato has said it won't,” he told The National.

“The only way to do that properly is to get involved on the ground and perhaps seal off western Ukraine.”

The prospect of a prolonged conflict would also lead to a western-backed insurgency, triggering a terror response by President Vladimir Putin’s security forces, he predicted.

A rescuer pushes a trolley with an elderly woman during the removal of civilians in the city of Irpin, north-west of Kyiv. AFP
A rescuer pushes a trolley with an elderly woman during the removal of civilians in the city of Irpin, north-west of Kyiv. AFP

The retired British Army officer stated that he was not “advocating” greater Nato involvement but “explaining the quandary”.

“If you want to improve the chances of Ukrainian success, you have to be prepared to become actively involved yourself, face off the Russians and call their bluff,” he said.

“Putin hasn't got much army left to do anything in the short to medium term against Nato.”

Fight to the last

With cities being pummelled, the moment is arriving when Ukrainians would be told to “fight to the last man” to resist Russia, Gen Richards said.

“Is it right that the West should encourage and stoke their resistance without being certain that they will win?” he asked.

“Because otherwise, a lot of people will die, arguably for very little.”

He referred to the Syrian civil war in which the West encouraged resistance but “never gave them enough to ensure they succeeded”, which resulted in thousands of deaths and allowed President Bashar Assad to remain in power.

“We've got to be very careful that we don't repeat that.”

Destroyed Russian tanks are seen in the Sumy region, Ukraine. Reuters
Destroyed Russian tanks are seen in the Sumy region, Ukraine. Reuters

The West, he said, is “in a bind” over whether to allow the fighting to continue with massive casualties.

“The alternative is that the West becomes much more actively involved and puts their money where their mouth is.”

He accepted this was a “very difficult decision to make” but added: “I think we're not far from that now.”

It now appears Nato could be heading towards more direct involvement in the conflict after Britain’s Defence Secretary Ben Wallace on Tuesday gave his backing to Polish fighter jets being sent to Ukraine.

Insurgency

Gen Richards, who commanded Nato troops in Afghanistan from 2006 to 2007, said the Russian advance could go as far as the Dnieper River, which runs north to south, before it is forced to a halt.

A Ukrainian underground resistance, backed by Nato arms, would commence with inevitable reprisals.

“The Russians, Putin in particular, will look at spreading that insurgency into Europe,” he said.

“That will lead to a very unstable period in which the nuclear threat continues to be ever present.

“We could well end up with a divided Ukraine, a vicious insurgency and a vindictive Putin, who will try to restore the odds.”

This would lead to an “inevitable” terror campaign in Europe, with the Russians potentially using nerve agents such as Novichok, which was used in the Salisbury terror attack in 2018.

Bogged down

While Russian forces were “caught out” by Ukraine’s defence, they are likely to “learn lessons quickly”, with second and third echelons of troops entering the conflict and relying on mass artillery bombardment, he said.

“The Russian are bogged down but will creep forward slowly and will get into the grind of it.

“It will be something almost out of the Second World War, such as the capture of Berlin, with massive casualties on both sides.”

Nuclear strike

There was a prospect that if Ukraine proved successful in the struggle — potentially with greater Nato involvement — Mr Putin could resort to nuclear weapons.

“I don't think it's likely at the moment, but it is within Moscow’s doctrine to allow for the use of nuclear weapons in a way that we don't,” he said.

“The Russians view is it can resolve intractable problems through its use.”

But Mr Putin should be very careful in ratcheting up nuclear threats because an inevitable Nato retaliatory strike could lead to Armageddon, he added.

  • A Ukrainian serviceman walks past the vertical tail fin of a Russian Su-34 bomber lying in a damaged building in Kharkiv, Ukraine. AP Photo
    A Ukrainian serviceman walks past the vertical tail fin of a Russian Su-34 bomber lying in a damaged building in Kharkiv, Ukraine. AP Photo
  • An apartment building damaged after shelling in Kharkiv, Ukraine. AP Photo
    An apartment building damaged after shelling in Kharkiv, Ukraine. AP Photo
  • A woman puts her head in her hands as she sits on a cot in a shelter, set up for displaced persons fleeing Ukraine, inside a school gymnasium in Przemysl, Poland. AP Photo
    A woman puts her head in her hands as she sits on a cot in a shelter, set up for displaced persons fleeing Ukraine, inside a school gymnasium in Przemysl, Poland. AP Photo
  • Belarussian and suspected Russian helicopters on the flight line at Machulishchy Air Base outside Minsk, Belarus. AP Photo
    Belarussian and suspected Russian helicopters on the flight line at Machulishchy Air Base outside Minsk, Belarus. AP Photo
  • Children look on as people fleeing Russia's invasion of Ukraine shelter in a school, in Drohobych, Ukraine. Reuters
    Children look on as people fleeing Russia's invasion of Ukraine shelter in a school, in Drohobych, Ukraine. Reuters
  • Families eat in the shelter. Reuters
    Families eat in the shelter. Reuters
  • A woman looks out from a building damaged by Russian shelling in Mykolaiv, 100 kilometres away from Odesa, western Ukraine. AFP
    A woman looks out from a building damaged by Russian shelling in Mykolaiv, 100 kilometres away from Odesa, western Ukraine. AFP
  • A wounded Ukrainian man waits in the corridor of the central hospital of Mykolaiv. AFP
    A wounded Ukrainian man waits in the corridor of the central hospital of Mykolaiv. AFP
  • An elderly woman is carried in a shopping cart after being rescued from Irpin, on the outskirts of Kyiv, Ukraine. AP
    An elderly woman is carried in a shopping cart after being rescued from Irpin, on the outskirts of Kyiv, Ukraine. AP
  • A woman reacts as a train carrying children from Kyiv's Central Children's Hospital leaves the Ukrainian capital on its way to Lviv. Reuters
    A woman reacts as a train carrying children from Kyiv's Central Children's Hospital leaves the Ukrainian capital on its way to Lviv. Reuters
  • A girl sits in an improvised bomb shelter in Mariupol, Ukraine. AP
    A girl sits in an improvised bomb shelter in Mariupol, Ukraine. AP
  • An elderly woman is coated in snow as she sits in a wheelchair after being rescued from Irpin. AP
    An elderly woman is coated in snow as she sits in a wheelchair after being rescued from Irpin. AP
  • Belarusian volunteers take part in military exercises at the Belarusian Company base in Kyiv. AP
    Belarusian volunteers take part in military exercises at the Belarusian Company base in Kyiv. AP
  • Lessa, left, director of a nursery school turned into a refugee shelter, cries as she hugs Olega, who arrived from Kyiv with her baby, near Lviv. EPA
    Lessa, left, director of a nursery school turned into a refugee shelter, cries as she hugs Olega, who arrived from Kyiv with her baby, near Lviv. EPA
  • Ukrainians pass a damaged bridge as they flee from Irpin. AP
    Ukrainians pass a damaged bridge as they flee from Irpin. AP
  • A man carries an elderly woman as people continue to leave Irpin. AP
    A man carries an elderly woman as people continue to leave Irpin. AP
  • A soldier stands on a barricade made of sandbags in central Odesa, Ukraine. Reuters
    A soldier stands on a barricade made of sandbags in central Odesa, Ukraine. Reuters
  • A charred Russian tank and captured tanks in the Sumy region. Reuters
    A charred Russian tank and captured tanks in the Sumy region. Reuters
  • People rest at a temporary shelter for Ukrainian refugees in Przemysl, Poland. AFP
    People rest at a temporary shelter for Ukrainian refugees in Przemysl, Poland. AFP
  • Ukraine's ambassador to the Netherlands, Maksym Kononenko, third right, and his wife Tetiana Doroshenko, fourth left, attend a meeting of members of the Ukrainian community with Dutch King Willem-Alexander, third left, and Queen Maxima, second left, to discuss the situation in Ukraine, in The Hague. EPA
    Ukraine's ambassador to the Netherlands, Maksym Kononenko, third right, and his wife Tetiana Doroshenko, fourth left, attend a meeting of members of the Ukrainian community with Dutch King Willem-Alexander, third left, and Queen Maxima, second left, to discuss the situation in Ukraine, in The Hague. EPA
  • A Ukrainian soldier looks at the destruction after shelling in Ukraine's second-largest city of Kharkiv. AFP
    A Ukrainian soldier looks at the destruction after shelling in Ukraine's second-largest city of Kharkiv. AFP
  • A refugee holds her dog as they wait for trains to Poland in Lviv, Ukraine. Reuters
    A refugee holds her dog as they wait for trains to Poland in Lviv, Ukraine. Reuters
  • A woman ties ribbons in Ukrainian national flag colours in a girl's hair as people wait at a refugee assistance centre in Prague, Czech Republic. EPA
    A woman ties ribbons in Ukrainian national flag colours in a girl's hair as people wait at a refugee assistance centre in Prague, Czech Republic. EPA
  • A Ukrainian soldier carries an elderly woman crossing the Irpin river on the outskirts of Kyiv. AP
    A Ukrainian soldier carries an elderly woman crossing the Irpin river on the outskirts of Kyiv. AP
  • Lena, who had never left Ukraine before fleeing into Moldova, feeds Dasha, 3, soon after crossing the border. Erin Clare Brown for The National
    Lena, who had never left Ukraine before fleeing into Moldova, feeds Dasha, 3, soon after crossing the border. Erin Clare Brown for The National
  • Refugees without immediate plans to move further inland can stay the night in tents set up on Moldova's side of the border. Erin Clare Brown for The National
    Refugees without immediate plans to move further inland can stay the night in tents set up on Moldova's side of the border. Erin Clare Brown for The National
  • Tatiana and her son wait for a van that will carry them from the Moldovan border to Chisinau. Erin Clare Brown for The National
    Tatiana and her son wait for a van that will carry them from the Moldovan border to Chisinau. Erin Clare Brown for The National
  • Each night, the Palanca refugee camp in Moldova feeds up to 300 people who arrive with no onward plans. Erin Clare Brown for The National
    Each night, the Palanca refugee camp in Moldova feeds up to 300 people who arrive with no onward plans. Erin Clare Brown for The National
  • People pass a damaged bridge while fleeing the town of Irpin, close to the Ukrainian capital of Kyiv. AP
    People pass a damaged bridge while fleeing the town of Irpin, close to the Ukrainian capital of Kyiv. AP
  • A Ukrainian soldier stands guard next to a church in Irpin. EPA
    A Ukrainian soldier stands guard next to a church in Irpin. EPA
  • A firefighter holds the baby of a Ukrainian refugee at the border in Romania. AP
    A firefighter holds the baby of a Ukrainian refugee at the border in Romania. AP
  • Ukrainian President Volodymyr Zelenskyy speaks in Kyiv. Reuters
    Ukrainian President Volodymyr Zelenskyy speaks in Kyiv. Reuters
  • A Ukrainian soldier at a checkpoint in Kyiv. AP
    A Ukrainian soldier at a checkpoint in Kyiv. AP
  • Ukrainian activist Ihor Mazur, left, a veteran of the war in the country's east, looks at a night-vision device in Kyiv. AP
    Ukrainian activist Ihor Mazur, left, a veteran of the war in the country's east, looks at a night-vision device in Kyiv. AP
  • Ambassadors attend a UN Security Council meeting on threats to international security after Russia's invasion of Ukraine, in New York. Reuters
    Ambassadors attend a UN Security Council meeting on threats to international security after Russia's invasion of Ukraine, in New York. Reuters
  • Ukraine's UN ambassador Sergey Kyslytsya holds a paper with an image of Russia's Foreign Minister Sergey Lavrov as he addresses the Security Council in New York. Reuters
    Ukraine's UN ambassador Sergey Kyslytsya holds a paper with an image of Russia's Foreign Minister Sergey Lavrov as he addresses the Security Council in New York. Reuters
  • A road sign put up in support of Mr Zelenskyy outside Russia's embassy in Washington. AFP
    A road sign put up in support of Mr Zelenskyy outside Russia's embassy in Washington. AFP
  • Ukrainian refugees at the train station in Lviv, western Ukraine. EPA
    Ukrainian refugees at the train station in Lviv, western Ukraine. EPA
  • Lethal and non-lethal Ukrainian aid is loaded on to a plane bound for Poland by Canadian soldiers in Trenton, Ontario. Reuters
    Lethal and non-lethal Ukrainian aid is loaded on to a plane bound for Poland by Canadian soldiers in Trenton, Ontario. Reuters
  • Volunteers carry medical aid and necessities at a train station in Lviv. EPA
    Volunteers carry medical aid and necessities at a train station in Lviv. EPA
  • Everton players wear T-shirts in support of Ukraine as they warm up for an English Premier League football match against Tottenham Hotspur. AP
    Everton players wear T-shirts in support of Ukraine as they warm up for an English Premier League football match against Tottenham Hotspur. AP
  • A residential building damaged by Russian shelling in Chernihiv, Ukraine. Reuters
    A residential building damaged by Russian shelling in Chernihiv, Ukraine. Reuters
  • A man walks past a checkpoint in heavy snow in Lviv. Getty
    A man walks past a checkpoint in heavy snow in Lviv. Getty
  • A man fleeing fighting in Irpin waits to cross a river after Russian forces entered the city. Getty
    A man fleeing fighting in Irpin waits to cross a river after Russian forces entered the city. Getty
  • Soldiers assist Irpin residents underneath a damaged bridge as they flee. Getty
    Soldiers assist Irpin residents underneath a damaged bridge as they flee. Getty
  • Ukrainian civilians who volunteered to join the Territorial Defence Forces take part in a training exercise in Odesa after Russia's invasion. Reuters
    Ukrainian civilians who volunteered to join the Territorial Defence Forces take part in a training exercise in Odesa after Russia's invasion. Reuters
  • Men carry a body to a lorry as people flee from the frontline town of Irpin. EPA
    Men carry a body to a lorry as people flee from the frontline town of Irpin. EPA
  • A Ukrainian police officer runs with a child as the sound of shelling echoes nearby in Irpin. AP
    A Ukrainian police officer runs with a child as the sound of shelling echoes nearby in Irpin. AP
  • Parents and children struggle to board a train in Lviv. AP
    Parents and children struggle to board a train in Lviv. AP

“I don't think he'll want to use them but if it continues getting very difficult and it looks like Putin’s losing, then it should not be dismissed.

“We have to make sure our political leaders realise there are scenarios in which nuclear weapons use can be envisaged.”

However, he suggested a potential Nato non-nuclear option would be a cyber strike that takes down all of Moscow’s banks.

“There may be a clever way that would have the same effect without the moral and the tactical level consequences.”

Nato blame

Ultimately Nato had to shoulder some blame for the conflict after shunning and humiliating Russia following the end of the Cold War in 1990, he said.

Western leaders should have “read the runes” but failed to bring Russia in from the cold when it was impoverished and beaten.

“We should have been more visionary and generous-hearted,” Gen Richards said. “This has also been absolutely a disaster of our own making, through a lack of statesmanship, statecraft and vision.”

'The only way of ensuring that the Ukrainian struggle can be vindicated through victory is for Nato to become much more actively involved in the way Nato has said it won't,' Gen Richards said. Alamy
'The only way of ensuring that the Ukrainian struggle can be vindicated through victory is for Nato to become much more actively involved in the way Nato has said it won't,' Gen Richards said. Alamy

Golden bridge

For the war to end, Mr Putin would require a settlement without a humiliating climbdown — a “golden bridge” for a retreat — that would be a form of Ukraine non-alignment, Gen Richards said.

“Putin would probably now accept a neutral Ukraine and then he could sell that as a success, in that Nato isn't surrounding him,” he said.

“But the issue quite frankly, is what will the Ukrainians accept? The more Ukrainians die defending their motherland, the harder this golden bridge becomes.”

He added that in war, you don't drive your enemy into a corner, but find a solution “to avoid the massive bloodshed that's already occurring”.

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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