Jonathan Hall, QC, last month urged the authorities to look at separation centres to prevent extremists from forming gangs in prison.
Jonathan Hall, QC, last month urged the authorities to look at separation centres to prevent extremists from forming gangs in prison.
Jonathan Hall, QC, last month urged the authorities to look at separation centres to prevent extremists from forming gangs in prison.
Jonathan Hall, QC, last month urged the authorities to look at separation centres to prevent extremists from forming gangs in prison.

UK’s independent reviewer of terrorism legislation vows to focus on online extremism


Nicky Harley
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The UK’s independent reviewer of terrorism legislation has pledged to focus on online terrorism after he was reappointed to the role for a further three-year term.

Jonathan Hall, QC, was first appointed to the role in 2019 and his tenure was due to end in May. This week the Home Office announced his reappointment.

“This year’s project is Terrorism Online,” he tweeted. “I will write more about this shortly.”

The Home Office said the decision was made due to his successful tenure and revealed that his new term in office would be from May 23, 2022, to May 22, 2025.

As part of his role, Mr Hall is required to provide an annual report on his findings, which the government must lay before Parliament and publish.

His latest report on extremism and radicalisation in prisons is due to be published shortly.

Last month, he urged the authorities to look at separation centres to prevent extremists from forming gangs in prison.

His appeal came after the conviction of three ISIS terrorists, including the brother of the Manchester Arena bomber, who had formed a gang in Belmarsh prison, London, and attacked a prison officer.

He suggested that measures such as “separation centres” could be used to keep terrorists in custody away from one another.

Mr Hall has also called for extremists to be given lie detector tests, arguing that deradicalisation programmes do not work.

He said there is “no magic bullet or special pill” that can help to change convicted extremists.

Mr Hall previously published a review into the London Bridge terrorist attack in which two people were killed, and made 45 recommendations.

In a second report, published last year, he made 28 recommendations to Home Secretary Priti Patel to overhaul the UK’s terrorism laws.

The bio:

Favourite film:

Declan: It was The Commitments but now it’s Bohemian Rhapsody.

Heidi: The Long Kiss Goodnight.

Favourite holiday destination:

Declan: Las Vegas but I also love getting home to Ireland and seeing everyone back home.

Heidi: Australia but my dream destination would be to go to Cuba.

Favourite pastime:

Declan: I love brunching and socializing. Just basically having the craic.

Heidi: Paddleboarding and swimming.

Personal motto:

Declan: Take chances.

Heidi: Live, love, laugh and have no regrets.

 

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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Updated: March 09, 2022, 1:15 PM