The UK Home Office's policy for child refugees who attempt to reunite with their parents and siblings in Britain is discriminatory with “devastating” consequences, the High Court has heard.
The government is being challenged over how it deals with refugees aged under 18 who try to bring their families to the UK by a 19-year-old refugee from Eritrea. He arrived in the UK at 14, after fleeing forced military recruitment.
Lawyers for the teenager argued that it is “considerably more difficult” for refugee children to reunite with their families in the UK, while being “straightforward” for adult refugees who attempt to bring their immediate family to the country.
They say a Home Office policy that allows adult refugees to sponsor their spouses and children under 18 does not provide for refugee children to sponsor their immediate families, who instead have to apply for permission outside of the usual rules.
The Home Office, which is defending the claim, says that allowing child refugees to sponsor close relatives as adults do could incentivise some families to send their children to the UK to act as “anchors” for their own asylum applications.
The High Court in London heard the teenager — only known as DM — supported his parents and five siblings in their applications to come to the UK.
His family’s bids were refused in June 2021 and, while they won an appeal in April, the family is still waiting for confirmation they can come to the UK, the court was told.
Lawyers for the teenager argued that the Home Office’s policy discriminates against child refugees seeking family reunion “with devastating and well-evidenced consequences”. They added that they have to face a “difficult and often inaccessible” process.
“It is, generally speaking, in the best interests of unaccompanied refugee children to be reunited with their immediate family,” Raza Husain QC said.
However, compared with adults sponsoring their immediate family, “the hurdles for refugee children are usually more demanding as a matter of substance and a matter of process,” he said.
In written submissions, Mr Husain said that even when families are granted leave to remain in the UK in “exceptional circumstances”, it can be for a limited time and with no recourse to public funds.
The barrister said that child refugees can face a traumatic journey and then have “survivor’s guilt” about the conditions their parents and siblings remain in.
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The court was told DM’s family had been living in “desperate poverty” in Ethiopia, but were displaced by conflict and now live “destitute” in the capital Addis Ababa.
In a written statement, DM said he felt “it was my fault that they were living in such a bad way in Ethiopia” after their initial application was denied.
“I had hopes of doing well at school and making a good life for myself and my family in the UK — but this is not going to be possible if I am spending all of my time dealing with the Home Office and worrying about my family,” he said.
“I wonder how many British people would be able to carry on with their day-to-day lives if they knew their entire family was in danger and couldn’t even see them or help them.
“Part of me thinks that people do not believe the situation. If they do believe me, it means they just do not care.”
The teenager said it was “not humane” to expect children to be separated from their families.
“I know that some refugees end up killing themselves because they are not able to bring their family, and I can honestly understand how children and young people are driven to do this — given how lonely this country can be for them,” he concluded.
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The UNHCR — the UN refugee agency — has intervened in the claim.
“To ensure that applications by child refugees in the UK are considered in a consistent, positive, human and expeditious manner in line with their best interests, all child refugees must have an unqualified right to apply for family reunification,” Sonali Naik QC, for the agency, said in written submissions.
Lisa Giovannetti QC, for the Home Office, said that it usually will be in the best interests of children not to be separated from their families.
“However, the strength of that consideration will vary from case to case, depending on the age, maturity, personal history and life experiences of the child, and all the individual circumstances of the case,” she continued in written submissions.
“In general terms, there is a legitimate concern not to encourage or incentivise families to send a child on a long and dangerous journey to claim asylum with the expectation that the rest of the family will then be entitled to join them.”
Ms Giovannetti said that applications from family members outside of the policy are “considered on a case-by-case basis”.
The barrister added that child refugees “will be moving towards an adult life and greater independence, and away from a ‘nuclear family’ relationship with parents and siblings”.
“This is materially different to the position of refugees who are married or in a committed relationship and intend to live together permanently as partners… and their dependent minor children,” she continued.
“The difficult policy issues raised by this claim are not properly capable of resolution in the courts, and the executive should be afforded a wide margin of appreciation."
Mr Justice Lavender will give his decision on the claim at a later date.
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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
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059
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Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
VEZEETA PROFILE
Date started: 2012
Founder: Amir Barsoum
Based: Dubai, UAE
Sector: HealthTech / MedTech
Size: 300 employees
Funding: $22.6 million (as of September 2018)
Investors: Technology Development Fund, Silicon Badia, Beco Capital, Vostok New Ventures, Endeavour Catalyst, Crescent Enterprises’ CE-Ventures, Saudi Technology Ventures and IFC
Dhadak
Director: Shashank Khaitan
Starring: Janhvi Kapoor, Ishaan Khattar, Ashutosh Rana
Stars: 3
The specs: 2019 Infiniti QX50
Price, base: Dh138,000 (estimate)
Engine: 2.0L, turbocharged, in-line four-cylinder
Transmission: Continuously variable transmission
Power: 268hp @ 5,600rpm
Torque: 380Nm @ 4,400rpm
Fuel economy: 6.7L / 100km (estimate)
The specs
Price: From Dh180,000 (estimate)
Engine: 2.0-litre turbocharged and supercharged in-line four-cylinder
Transmission: Eight-speed automatic
Power: 320hp @ 5,700rpm
Torque: 400Nm @ 2,200rpm
Fuel economy, combined: 9.7L / 100km
The specs: 2018 Maserati GranTurismo/GranCabrio
Price, base Dh485,000 (GranTurismo) and Dh575,000 (GranCabrio)
Engine 4.7L V8
Transmission Six-speed automatic
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Torque 520Nm @ 4,750rpm
Fuel economy, combined 14.3L (GranTurismo) and 14.5L (GranCabrio) / 100km
Key figures in the life of the fort
Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.
Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.
Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.
Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.
Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.
Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.
Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.
Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.
Sources: Jayanti Maitra, www.adach.ae
What's in the deal?
Agreement aims to boost trade by £25.5bn a year in the long run, compared with a total of £42.6bn in 2024
India will slash levies on medical devices, machinery, cosmetics, soft drinks and lamb.
India will also cut automotive tariffs to 10% under a quota from over 100% currently.
Indian employees in the UK will receive three years exemption from social security payments
India expects 99% of exports to benefit from zero duty, raising opportunities for textiles, marine products, footwear and jewellery
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UAE currency: the story behind the money in your pockets
Who is Mohammed Al Halbousi?
The new speaker of Iraq’s parliament Mohammed Al Halbousi is the youngest person ever to serve in the role.
The 37-year-old was born in Al Garmah in Anbar and studied civil engineering in Baghdad before going into business. His development company Al Hadeed undertook reconstruction contracts rebuilding parts of Fallujah’s infrastructure.
He entered parliament in 2014 and served as a member of the human rights and finance committees until 2017. In August last year he was appointed governor of Anbar, a role in which he has struggled to secure funding to provide services in the war-damaged province and to secure the withdrawal of Shia militias. He relinquished the post when he was sworn in as a member of parliament on September 3.
He is a member of the Al Hal Sunni-based political party and the Sunni-led Coalition of Iraqi Forces, which is Iraq’s largest Sunni alliance with 37 seats from the May 12 election.
He maintains good relations with former Prime Minister Nouri Al Maliki’s State of Law Coaliton, Hadi Al Amiri’s Badr Organisation and Iranian officials.
COMPANY PROFILE
Name: Mamo
Year it started: 2019 Founders: Imad Gharazeddine, Asim Janjua
Based: Dubai, UAE
Number of employees: 28
Sector: Financial services
Investment: $9.5m
Funding stage: Pre-Series A Investors: Global Ventures, GFC, 4DX Ventures, AlRajhi Partners, Olive Tree Capital, and prominent Silicon Valley investors.
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Richard Flanagan
Chatto & Windus
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If you go...
Fly from Dubai or Abu Dhabi to Chiang Mai in Thailand, via Bangkok, before taking a five-hour bus ride across the Laos border to Huay Xai. The land border crossing at Huay Xai is a well-trodden route, meaning entry is swift, though travellers should be aware of visa requirements for both countries.
Flights from Dubai start at Dh4,000 return with Emirates, while Etihad flights from Abu Dhabi start at Dh2,000. Local buses can be booked in Chiang Mai from around Dh50
TICKETS
Tickets start at Dh100 for adults, while children can enter free on the opening day. For more information, visit www.mubadalawtc.com.
McLaren GT specs
Engine: 4-litre twin-turbo V8
Transmission: seven-speed
Power: 620bhp
Torque: 630Nm
Price: Dh875,000
On sale: now
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