Two men were given suspended jail sentences at Southwark Crown Court in London.
Two men were given suspended jail sentences at Southwark Crown Court in London.
Two men were given suspended jail sentences at Southwark Crown Court in London.
Two men were given suspended jail sentences at Southwark Crown Court in London.

Security chief and bodyguard sentenced over theft from UAE embassy in London


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Two security specialists were given suspended sentences on Friday following the theft of paperwork and cash from the UAE embassy in London where they worked.

Former Royal Marine Lee Hurford, 49, a close protection officer, stole confidential documents and £60,000 ($75,112) from safes within the embassy.

Dean Manister, 51, who arranged for the theft to take place in September 2018, had worked as the embassy’s head of security since 2015, Southwark Crown Court heard.

Hurford, of Leeds, West Yorkshire, pleaded guilty to two counts of theft and attempted theft, while Manister, of Colchester, Essex, admitted two counts of aiding and abetting theft and one count of aiding and abetting attempted theft, at an earlier hearing.

Judge Martin Griffith on Friday sentenced Hurford to 21 months imprisonment and Manister to two years imprisonment, with both prison terms suspended for two years. He told the men they must carry out 200 hours of unpaid work.

“These were all offences of dishonesty. I make no attempt to assess why they were carried out. There were large amounts of cash in the safes,” he said.

“Mr Manister, I consider you to be the more responsible in this.

“You made it possible for Mr Hurford to be in the rooms and had provided him with keys to the safes, enabling him to bypass the security codes that the day-to-day users expected to protect them.”

The security chief had installed new safes shortly before his resignation on August 31, 2018 following a misconduct probe, and he arranged for Hurford to work the night security shift on September 14.

Hurford was the only person in the building, which was closed for Islamic New Year, when he raided two safes and entered the ambassador’s office, where nothing was taken.

He arrived carrying a hefty suit carrier and black trench coat before stealing about £60,000 in cash, receipts and financial documents belonging to the embassy, a security card and passports.

Manister’s car was captured on automatic number-plate recognition cameras close to the embassy, in Belgravia, central London, on the night of the burglary.

“The defendants’ inside knowledge of the embassy and its workings is a crucial contextual element of this case,” said prosecutor Tyrone Silcott, before the sentencing was announced.

“At least one of them still maintains these thefts are somehow justified by some form of national security.

“We ask your honour to sentence the defendants on the basis this was purely a theft of greed where money was targeted for financial gain."

Robert Smith, defending Hurford, said there was a reference in his client’s pre-sentence report to national security, but told the judge he accepted the prosecution’s case, adding: “He does express remorse.”

The court heard both men are likely to face suspension of their Security Industry Authority licences.

The material removed was protected under international law. “Downloads of their mobile phones show that they contain highly sensitive material relating to counter-terrorism and or politics, being photographs of confidential embassy documents also believed to be subject to diplomatic immunity provided under the Vienna Convention and contact details including those of diplomats,” the prosecution said.

“Given their responsibilities within the organisation they must have known this and must have known the sensitivity of the material.”

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

Updated: June 10, 2022, 2:34 PM