A former security guard at the British embassy in Berlin who is accused of spying for Russia will face a trial at the Old Bailey in London next year.
David Smith, 57, allegedly passed secret information about the UK government to a military attache.
The British citizen, who was living in Potsdam, Germany faces nine charges under the Official Secrets Act, which he denies.
On Wednesday, Mr Smith appeared before the Old Bailey by video link from Belmarsh high security jail.
Wearing a green shirt and blue jeans, he spoke only to confirm his name and date of birth before a timetable for the case was set.
Mr Justice Sweeney said the trial would take place from February 13 next year at the same court. It will be heard by a High Court judge and take up to four weeks.
A plea and case management hearing was set for July 29. After the brief hearing, Mr Smith was remanded in custody.
He was arrested by German police on August 10 last year and extradited to the UK earlier this month.
He is accused of gathering information from the embassy and passing it to someone he believed was a representative of the Russian state, as well as other alleged offences, between October 2020 and August last year.
It is alleged that Mr Smith “attempted to communicate” by letter with “General Major Sergey Chukhurov, the Russian military attache based out of the Russian Embassy, Berlin”.
The material “contained details about the activities, identities, addresses and telephone numbers of various members of Her Majesty’s Civil Service”.
Mr Smith allegedly committed acts “prejudicial” to the safety and interest of the state by gathering information classified as “secret” about the “activities of Her Majesty’s government”.
He allegedly “collected material relating to the operation and layout of the British Embassy in Berlin”, with that information thought or intended to be “useful to an enemy, namely the Russian state”.
Mr Smith allegedly made unauthorised photocopies of documents, video recordings from the embassy’s CCTV system and “kept sim card packaging” he had been asked to dispose of.
It is claimed he gave information about building repairs at the embassy after being approached by someone he “believed to be a member of Russian Military Intelligence (the GRU)”.
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Tomato and walnut salad
A lesson in simple, seasonal eating. Wedges of tomato, chunks of cucumber, thinly sliced red onion, coriander or parsley leaves, and perhaps some fresh dill are drizzled with a crushed walnut and garlic dressing. Do consider yourself warned: if you eat this salad in Georgia during the summer months, the tomatoes will be so ripe and flavourful that every tomato you eat from that day forth will taste lacklustre in comparison.
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A delicious vegetarian snack or starter. It consists of thinly sliced, fried then cooled aubergine smothered with a thick and creamy walnut sauce and folded or rolled. Take note, even though it seems like you should be able to pick these morsels up with your hands, they’re not as durable as they look. A knife and fork is the way to go.
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Zayed Sustainability Prize
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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