A mystery liver disease of unknown origin, which is leaving children in hospital, has spread from the UK to the US and four countries in Europe.
Cases of the serious disease were confirmed in Denmark, Ireland, the Netherlands, Spain and the US, the European Centre for Disease Prevention and Control said.
“Mild hepatitis is very common in children following a range of viral infections but what is being seen at the moment is quite different,” said Graham Cooke, a professor of infectious diseases at Imperial College London.
US officials have detected nine cases of the acute hepatitis in the southern state of Alabama in children aged 1 to 6. The ECDC did not say how many cases have been identified in Europe.
Last week, British health officials reported 74 cases of hepatitis, or liver inflammation, found in children since January.
The usual viruses that cause infectious hepatitis were not found in any of the cases and scientists and doctors are considering alternative sources, including Covid-19, other viruses and environmental factors.
But Prof Cooke does not believe Covid-19 was responsible.
“If the hepatitis was a result of Covid, it would be surprising not to see it more widely distributed across the country given the high prevalence of [Covid] at the moment,” he said.
British scientists previously said a possible cause was an adenovirus, a common micro-organism usually responsible for conditions such as pink eye, a sore throat or diarrhoea.
US authorities said all nine sufferers in Alabama had tested positive for adenovirus.
Some doctors have noted that adenoviruses are so common in children that merely finding them in those with hepatitis does not necessarily mean the viruses are responsible for the liver disease.
British public health officials ruled out any links to Covid-19 vaccines, as none of the affected children had been vaccinated.
The World Health Organisation said that although there has been an increase in adenovirus in Britain, which is spreading at the same time as Covid-19, the potential role of those viruses in triggering the hepatitis remains unclear.
Some of the children have tested positive for coronavirus, but the WHO said genetic analysis of the virus was needed to determine if there were any connections between the cases.
It said no other links had been found between the children in the UK and none had travelled overseas recently. Lab tests are also under way to determine if a chemical or toxin might be the cause.
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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UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions