David Haines was a humanitarian aid worker who was abducted in Syria and killed. PA
David Haines was a humanitarian aid worker who was abducted in Syria and killed. PA
David Haines was a humanitarian aid worker who was abducted in Syria and killed. PA
David Haines was a humanitarian aid worker who was abducted in Syria and killed. PA

Daughter of ISIS victim David Haines to ask alleged terrorist for grave location details


Nicky Harley
  • English
  • Arabic

The daughter of ISIS victim David Haines is travelling to the US this week to make a personal plea at the trial of El Shafee Elsheikh for the terrorist group to reveal where her father's body is buried.

Mr Elsheikh, one of the alleged British ISIS 'Beatles' members, is due to stand trial for the murder of 28 hostages in Syria in 2014 and 2015.

The 33 year old from west London, who denies the charges, is one of the most senior ISIS members to be prosecuted.

Bethany Haines, right, leaving a memorial service to her father David Haines. Alamy
Bethany Haines, right, leaving a memorial service to her father David Haines. Alamy

Ms Haines's father was a humanitarian aid worker in Syria when he was abducted in 2013 and later murdered.

The group later released footage of his killing.

Ms Haines, 24, is travelling to the US to attend Mr Elsheikh's trial in Alexandria, Virginia, and has written a victim impact statement about her family's ordeal which she intends to read to the court if he is convicted.

Mr Elsheikh is not charged with Mr Haines murder due to the lack of US jurisdiction but she intends to ask him to “do the right thing” and reveal her father's final resting place.

“Don’t do it for me,” she intends to tell him. “Do it for my son, so that he can finally say goodbye to his grandad.”

“I’ve prepared for this for years,” she told The Sunday Times. “I want to be able to see him at all times; to see his facial expressions.”

Ms Haines told The Telegraph she wants to make it clear to the court that ISIS atrocities had "nothing" to do with religion.

“When it first happened, I was young and naive. I thought: Christians don’t go around doing this stuff," she said.

Ringleader of the Beatles terrorist group Mohammed Emwazi was killed in a US drone strike in Raqqa.

In Turkey in 2017, Aine Lesley Davis was sentenced to seven years in prison. Alexander Kotey pleaded guilty in the US last year and is awaiting sentence.

The UK agreed to hand over a wealth of operational intelligence on Kotey and Mr Elsheikh in return for a promise from the US Department of Justice to drop the death penalty in the case.

The UK does not have capital punishment and a British court had prevented co-operation in the case if the men were to face possible execution if convicted.

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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

Quick pearls of wisdom

Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”

Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.” 

Her most famous song

Aghadan Alqak (Would I Ever Find You Again)?

Would I ever find you again
You, the heaven of my love, my yearning and madness;
You, the kiss to my soul, my cheer and
sadness?
Would your lights ever break the night of my eyes again?
Would I ever find you again?
This world is volume and you're the notion,
This world is night and you're the lifetime,
This world is eyes and you're the vision,
This world is sky and you're the moon time,
Have mercy on the heart that belongs to you.

Lyrics: Al Hadi Adam; Composer: Mohammed Abdel Wahab

PREMIER LEAGUE FIXTURES

Saturday (UAE kick-off times)

Watford v Leicester City (3.30pm)

Brighton v Arsenal (6pm)

West Ham v Wolves (8.30pm)

Bournemouth v Crystal Palace (10.45pm)

Sunday

Newcastle United v Sheffield United (5pm)

Aston Villa v Chelsea (7.15pm)

Everton v Liverpool (10pm)

Monday

Manchester City v Burnley (11pm)

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Suggested picnic spots

Abu Dhabi
Umm Al Emarat Park
Yas Gateway Park
Delma Park
Al Bateen beach
Saadiyaat beach
The Corniche
Zayed Sports City
 
Dubai
Kite Beach
Zabeel Park
Al Nahda Pond Park
Mushrif Park
Safa Park
Al Mamzar Beach Park
Al Qudrah Lakes 

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  • Natural and grey hair takes colour differently than chemically treated hair
  • Taking hair from a dark to a light colour should involve a slow transition through warmer stages of colour
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Updated: March 28, 2022, 11:45 AM