Home after nearly five years in an Iranian jail, one of Anoosheh Ashoori’s first tasks is to complete a building project interrupted by his arrest – a ‘hobbit house’ study room for his wife at the bottom of the garden.
How the Islamic Revolutionary Guard Corps (IRGC) found out about the JRR Tolkein-inspired den remains a mystery. During his darkest days at Iran’s Evin jail, interrogators dropped comments about the project to show they knew all about him, his family and his life in London. The threat was clear: talk – or your family is in danger.
“They said, ‘we know your house inside out’ and they mentioned the hobbit house,” said Mr Ashoori in an interview at his home in south-east London after his return to the UK. “They were giving me indications that they were very close to my family.”
Mr Ashoori, 67, a retired engineer, was released along with Nazanin Zaghari-Ratcliffe, 43, after the UK government paid a decades-old arms deal debt of nearly £400 million ($525.2m) to Iran.
He praised diplomatic staff for securing his release but criticised the UK’s political leadership and said the debt should have been paid much sooner. “If they had experienced one day at Evin prison to see what sort of life we were going through, they would have made this decision years ago,” he said.
His lowest point was when he felt his family was at threat as his interrogators talked about his daughter Elika’s cake business and other details, such as the family’s dog-walking habits.
Most of the information could have been gleaned from social media or hacked emails – but not the hobbit house. The family feared the house was bugged and police were sent to their home after they raised their concerns with Dominic Raab, the foreign secretary at the time.
The inability to protect his family from Evin jail sent Mr Ashoori into despair and he tried to kill himself. His attempt failed when a guard spotted what he was doing through the peephole of the cell.
But the incident highlighted the scale of psychological pressure employed by Iran against dual citizens such as Mr Ashoori who have been used as pawns in a wider diplomatic battle between Iran and US and European governments.
The inmates described themselves as “tenners” – a term used by Aleksandr Solzhenitsyn in his book The Gulag Archipelago to describe the inevitability of a 10-year sentence on security charges imposed by the Iranian judiciary.
“My interrogator once told me, ‘you will see many autumns, many springs, winters. And you'll be with us’,” said Mr Ashoori, who was jailed on trumped up charges of spying for Israel.
“When I told him that they didn’t have any evidence against me, he said: ‘That shows how clever you are’.”
Mr Ashoori was arrested in August 2017 during a visit to his mother, an event that he recorded in his 3,000 pages of prison diaries.
His wife Sherry said the near five-year absence was like "carrying a two-tonne stone on your back" every day as she tried to think of ways to secure his release.
Looking fit and healthy despite his ordeal, Mr Ashoori recounted how the authorities exerted control over inmates through a mixture of punishment, repression and bizarre ritual.
He told of how a single chime over the prison’s loudspeaker system indicated that a person was due to go on temporary leave. Two would indicate someone was being released until the system changed and a chime was sounded for every year the soon-to-be-freed prisoner had suffered.
“There were mixed feelings when someone was released,” said Mr Ashoori. “We would congratulate them and they would say hopefully you will be the next one … that was customary for us.
“But I was thinking that if I was released after 10 years and I crossed my family in the street, we might not recognise each other. Then this bulb starts growing in your throat that stops you talking.
“For six months when I talked to Sherry on the phone I had to fight this thing in my throat to stop me crying, to try to sound normal and stay strong.”
Mr Ashoori used daily phone calls to his wife to highlight conditions in the jail – including a weekly diary for The National during the Covid-19 pandemic and an appeal to the leaders of the UK and Iran for his release from the hellhole.
In return, he was threatened with a return to solitary confinement and had his phone card confiscated for 160 days, breaking contact with his family. “One of the ways that you can keep sane is to be able to talk to your loved ones,” said Mr Ashoori.
In the months before his release, he faced fresh charges of “dissemination of falsehoods” after a phone call to his wife in which he was critical of the authorities. He was summoned to the chief prosecutor and confronted with two CDs of his recorded remarks. The case came to nothing as he was released before he was prosecuted.
He said his experiences have left him stronger and more resilient but “those who couldn’t handle it, some of them ended up in mental hospital”.
Mr Ashoori said he was inspired by books including Viktor Frankl’s Man’s Search for Meaning, about how people coped in the Nazi prison camp of Auschwitz in Poland.
He attended classes in poetry, writing and quantum physics run by his fellow inmates. Mr Ashoori crafted marquetry pictures included portraits of his hero Charles Darwin, and Patrick Stewart, the actor who played Captain Jean-Luc Picard in Star Trek, one of Mr Ashoori’s passions.
But he remains frustrated that he was stymied in his efforts to raise the plight of Evin’s inmates directly with UK Prime Minister Boris Johnson.
“I took all of that risk to convey that message – not only on my behalf but of all the people who were there – and I was expecting a response.
“Sherry and my kids tried to have five minutes of his time for him to acknowledge that we are there. And this didn’t happen, unfortunately.”
At least two other Britons remain among a group of dual citizens behind bars, including the conservationist Morad Tahbaz, who was supposed to have been released from prison at the same time as Mr Ashoori but was returned to Evin jail within days.
“I urge Mr Johnson – please keep up this good work and finish it. Otherwise we cannot celebrate anything. I've left some very good people behind,” he said.
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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