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British Prime Minister Boris Johnson has hit back at Moscow after the Kremlin effectively labelled him as enemy number one among western leaders.
The prime minister insisted after an emergency Nato summit in Brussels that he was not “remotely anti-Russian” after Kremlin spokesman Dmitry Peskov was quoted by the state-owned RIA news agency as saying that Mr Johnson is “the most active participant in the race to be anti-Russian”.
Speaking at the press conference in Brussels, the prime minister said: “Absolutely not, least of all me. I think I’m probably the only prime minister in UK history to be called Boris, I think I have that distinction, and I’m not remotely anti-Russian.
He also told reporters he has not, in principle, ruled out acceding to Ukraine’s request for tanks.
In a virtual address to leaders for, Ukrainian President Volodymyr Zelenskyy’s pleaded for “1 per cent of all your planes, 1 per cent of all your tanks”.
Despite hesitance among allies, Mr Johnson did not completely rule out Ukraine's request, saying instead that the move would be challenging “logistically”
Western leaders have said that providing such military equipment to Ukraine could further provoke Russian President Vladimir Putin.
“What President Zelenskyy wants is to try to relieve Mariupol and to help the thousands of Ukrainian fighters in the city. To that end, he does need armour, as he sees it,” Mr Johnson told reporters.
“We are looking at what we can do to help. But logistically, it looks very difficult both with armour and with jets.”
But as Russian forces continue to pummel Ukrainian cities, causing millions to flee, Mr Johnson drew a line between the behaviour of Mr Putin and the Russian people.
“I think what we all agree is that what Vladimir Putin is doing, the way he’s leading Russia at the moment, is utterly catastrophic, that his invasion of Ukraine is inhuman and barbaric,” he said.
“And the conduct of that invasion is now moving into the type of behaviour that, as I said before, we haven’t seen.
“So, you can be sympathetic towards ordinary Russians, who are being so badly led, but you can be deeply hostile to the decisions of Vladimir Putin.”
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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
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Sholto Byrnes on Myanmar politics
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