British civil servant Sue Gray, who has led two reviews into the behaviour of MPs in the past, is set to provide further details of the Downing Street gatherings in her 'Partygate' report. Reuters
British civil servant Sue Gray, who has led two reviews into the behaviour of MPs in the past, is set to provide further details of the Downing Street gatherings in her 'Partygate' report. Reuters
British civil servant Sue Gray, who has led two reviews into the behaviour of MPs in the past, is set to provide further details of the Downing Street gatherings in her 'Partygate' report. Reuters
British civil servant Sue Gray, who has led two reviews into the behaviour of MPs in the past, is set to provide further details of the Downing Street gatherings in her 'Partygate' report. Reuters

Sue Gray: who is the UK civil servant leading the 'Partygate' inquiry?


Soraya Ebrahimi
  • English
  • Arabic

Britain's senior civil servant Sue Gray is no stranger to an investigation and is currently leading an inquiry into coronavirus lockdown rule breaches at No 10 Downing Street.

Ms Gray has been investigating repeated allegations that UK government staff, including Prime Minister Boris Johnson and his wife Carrie, held a number of gatherings in contravention to Covid-19 restrictions.

The Cabinet Office official, who has previously led two reviews into the behaviour of MPs, is set to provide further details about the gatherings in her 'Partygate' report. Her findings are expected to be published soon.

While Ms Gray might be an elusive character to the public, some politicians have gone so far as to suggest the former publican is the “real leader” of the UK.

In her former role as director general of propriety and ethics in the Cabinet Office from 2012 to 2018, she is said to have overseen Cabinet reshuffles and served as a guiding hand in compiling honours lists. Ms Gray even signed off political memoirs before their publication.

The diplomacy skills required for such a sensitive role might well have been honed in a location far removed from Whitehall. Ms Gray and her country and western singer husband Bill Conlon bought and ran a pub in Newry, Northern Ireland, at the height of the Troubles in the late 1980s.

In December, Ms Gray, said to be in her mid-60s, found herself thrust into the limelight after being chosen to step in to lead the investigation into possible wrongdoing in Downing Street. Cabinet secretary Simon Case — her boss — had recused himself following allegations that his own office held a Christmas event in December 2020.

The probe includes investigating Mr Johnson — leaving her in a “very difficult” position, according to a former senior mandarin. However, this role is one she is “best” placed for, despite it being a “step beyond anything she will have done in the past”.

Sir David Normington, a former Whitehall permanent secretary, told BBC Radio 4’s Today programme: “She will be very aware that she has the reputation and possibly the careers of senior civil servants and possibly of the prime minister in her hands, and that is a very difficult position to be in, however fair and fearless and rigorous you are.

“If we are going to have a civil servant doing it, Sue Gray is the best person to do it."

Ms Gray’s reviews of senior Cabinet ministerial behaviour have led to high-profile sackings and resignations.

Former prime minister Theresa May got her on board to investigate her close ally Damian Green over allegations that he had lied about the presence of pornographic images on his House of Commons computer. Ms Gray also spearheaded the so-called “plebgate” inquiry into claims that then-chief whip Andrew Mitchell had insulted police officers in Downing Street.

Sue Gray's report details parties held in Downing street during Covid-19 lockdowns. AFP
Sue Gray's report details parties held in Downing street during Covid-19 lockdowns. AFP

David Laws, a former minister in the coalition government, said former PM David Cameron’s ex-policy chief Oliver Letwin once told him that Ms Gray was the brains behind the UK government operation.

Writing in his memoir about the 2010-2015 power-sharing administration, Mr Law quotes Mr Letwin as saying: “Our great United Kingdom is actually entirely run by a lady called Sue Gray, the head of ethics or something in the Cabinet Office.

“Unless she agrees, things just don’t happen. Cabinet reshuffles, departmental reorganisations, the whole lot — it’s all down to Sue Gray.

“Nothing moves in Whitehall unless Sue says so. She gets to censor our memoirs too!”

Former chancellor George Osborne suggested Ms Gray had not been shy about reprimanding prime ministers in the past.

An anti-Boris Johnson protester holds a placard in reference to the Sue Gray report, in central London. AP
An anti-Boris Johnson protester holds a placard in reference to the Sue Gray report, in central London. AP

Some critics have suggested Ms Gray has been influential in blocking freedom of information requests. The former BBC Newsnight journalist Chris Cook reported in 2015 that she was “notorious for her determination not to leave a document trail” and had assisted departments to “fight disclosures”.

According to her government biography, Ms Gray started working for the Cabinet Office in the late 1990s after her stint behind the bar in Northern Ireland during a “career break”.

After her time as head of ethics in the Cabinet Office, she served as the permanent secretary of the Department of Finance in Northern Ireland from 2018 to 2021, before taking up her current post.

Since May 2021, she has been back in the Cabinet Office as second permanent secretary in a role that also involves responsibilities in the Department for Levelling Up, Housing and Communities.

Directed by: Craig Gillespie

Starring: Emma Stone, Emma Thompson, Joel Fry

4/5

Scoreline

Switzerland 5

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Pad Man

Dir: R Balki

Starring: Akshay Kumar, Sonam Kapoor, Radhika Apte

Three-and-a-half stars

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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RACECARD

4.30pm Jebel Jais – Maiden (PA) Dh60,000 (Turf) 1,000m
5pm: Jabel Faya – Maiden (PA) Dh60,000 (T) 1,000m
5.30pm: Al Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 2,200m
6pm: The President’s Cup Prep – Conditions (PA) Dh100,000 (T) 2,200m
6.30pm: Abu Dhabi Equestrian Club – Prestige (PA) Dh125,000 (T) 1,600m
7pm: Al Ruwais – Group 3 (PA) Dh300,000 (T) 1,200m
7.30pm: Jebel Hafeet – Maiden (TB) Dh80,000 (T) 1,400m

First Person
Richard Flanagan
Chatto & Windus 

Short-term let permits explained

Homeowners and tenants are allowed to list their properties for rental by registering through the Dubai Tourism website to obtain a permit.

Tenants also require a letter of no objection from their landlord before being allowed to list the property.

There is a cost of Dh1,590 before starting the process, with an additional licence fee of Dh300 per bedroom being rented in your home for the duration of the rental, which ranges from three months to a year.

Anyone hoping to list a property for rental must also provide a copy of their title deeds and Ejari, as well as their Emirates ID.

HIJRA

Starring: Lamar Faden, Khairiah Nathmy, Nawaf Al-Dhufairy

Director: Shahad Ameen

Rating: 3/5

Test

Director: S Sashikanth

Cast: Nayanthara, Siddharth, Meera Jasmine, R Madhavan

Star rating: 2/5

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

Bookshops: A Reader's History by Jorge Carrión (translated from the Spanish by Peter Bush),
Biblioasis

TWISTERS

Director: Lee Isaac Chung

Starring: Glen Powell, Daisy Edgar-Jones, Anthony Ramos

Rating: 2.5/5

The Cairo Statement

 1: Commit to countering all types of terrorism and extremism in all their manifestations

2: Denounce violence and the rhetoric of hatred

3: Adhere to the full compliance with the Riyadh accord of 2014 and the subsequent meeting and executive procedures approved in 2014 by the GCC  

4: Comply with all recommendations of the Summit between the US and Muslim countries held in May 2017 in Saudi Arabia.

5: Refrain from interfering in the internal affairs of countries and of supporting rogue entities.

6: Carry out the responsibility of all the countries with the international community to counter all manifestations of extremism and terrorism that threaten international peace and security

Dubai Bling season three

Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed 

Rating: 1/5

Profile Box

Company/date started: 2015

Founder/CEO: Mohammed Toraif

Based: Manama, Bahrain

Sector: Sales, Technology, Conservation

Size: (employees/revenue) 4/ 5,000 downloads

Stage: 1 ($100,000)

Investors: Two first-round investors including, 500 Startups, Fawaz Al Gosaibi Holding (Saudi Arabia)

GOLF’S RAHMBO

- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
- 5th player in last 30 years to win 3 European Tour and 2 PGA Tour titles before age 24 (Woods, Garcia, McIlroy, Spieth)

Updated: May 25, 2022, 9:09 AM