American actor Kevin Spacey will appear in a UK court later this week after being charged with sexual offences against three men, police have said.
He will appear at Westminster Magistrates Court in London on Thursday.
The Crown Prosecution Service (CPS) authorised charges against him last month, but Mr Spacey could be charged only once he had travelled to the UK.
The 62-year-old star is accused of four counts of sexual assault and one count of causing a person to engage in penetrative sexual activity without consent.
The Metropolitan Police said that the charges are:
- two counts of sexual assault on a man who is now in his 40s, in March 2005 in London.
- sexual assault on a man who is now in his 30s, in August 2008 in London, and causing him to engage in penetrative sexual activity without consent.
- sexual assault on a man, now aged in his 30s, in April 2013 in Gloucestershire.
Mr Spacey had previously said that he would travel to the UK to face the charges and plead not guilty.
In a statement released to Good Morning America after the CPS announcement, Spacey said: “While I am disappointed with their decision to move forward, I will voluntarily appear in the UK as soon as can be arranged and defend myself against these charges, which I am confident will prove my innocence.”
Mr Spacey is a two-time Oscar winner and has starred in films such as Seven, LA Confidential, American Beauty and Baby Driver, as well as the Netflix series House of Cards.
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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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