Queen Elizabeth II smiled broadly as she met members of the armed forces at an act of loyalty parade in Edinburgh on Tuesday.
The act of loyalty and presentation of the key to Edinburgh Castle marked the 200th anniversary of King George IV’s visit to Scotland in 1822.
In heather-coloured silk wool dress and coat with a matching hat, all by Angela Kelly, the 96-year-old monarch joined services personnel at the Palace of Holyroodhouse to celebrate her platinum jubilee in the Scottish capital.
A parade and presentation of the key for Edinburgh Castle took place in Holyroodhouse palace gardens. The parade centred on the presentation of the key for Edinburgh Castle as part of the royal visit tradition and meeting with members of the services.
Queen Elizabeth, who walked with a stick, has had mobility issues in recent months, forcing her to miss a number of engagements, including the State Opening of Parliament and some of the official celebrations for her jubilee.
But she made her annual trip to Scotland and arrived in Edinburgh on Monday.
The army, navy and the air force were represented at the service and greeted the queen with a royal salute on her arrival in the gardens, followed by a meet and greet with three senior representatives from the services.
They were joined by three cadets, representing each service.
The key to the castle was then presented to the Queen by Major General Alastair Bruce of Crionaich, governor of Edinburgh Castle, who was assisted by three service cadets at the palace’s Equerry’s Door.
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The Major General addressed the Queen, saying: “We, the serving members of Your Majesty’s Armed Forces, bound by our oath to You, your Heirs and Successors, offer for Your gracious acceptance the Key to Your Majesty’s Royal Castle of Edinburgh.”
To which she responded: “I return this key to the safekeeping of My Governor of Edinburgh Castle, in gratitude for the symbolic Act of Loyalty of Our Armed Forces, confident of your faithful allegiance to your oath.”
Three cheers for the Queen were then given by members of the armed forces before a pipe tune composed for the platinum jubilee called Dieu Ragnari was played as she waved goodbye and returned to the palace.
On Tuesday afternoon, Anne, Princess Royal, will then present honours in an investiture ceremony at the palace.
Among those to be recognised will be James McGoldrick, the assistant general secretary of the UN, and Ross McEwan, the chief executive of the Royal Bank of Scotland.
Tips for SMEs to cope
- Adapt your business model. Make changes that are future-proof to the new normal
- Make sure you have an online presence
- Open communication with suppliers, especially if they are international. Look for local suppliers to avoid delivery delays
- Open communication with customers to see how they are coping and be flexible about extending terms, etc
Courtesy: Craig Moore, founder and CEO of Beehive, which provides term finance and working capital finance to SMEs. Only SMEs that have been trading for two years are eligible for funding from Beehive.
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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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Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
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Transmission: 10-speed auto
Fuel consumption: 11.7L/100km
On sale: Now
Price: From Dh590,000
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Specs
Engine: 51.5kW electric motor
Range: 400km
Power: 134bhp
Torque: 175Nm
Price: From Dh98,800
Available: Now
Asian Cup 2019
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The specs
Engine: 1.5-litre turbo
Power: 181hp
Torque: 230Nm
Transmission: 6-speed automatic
Starting price: Dh79,000
On sale: Now
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EMERGENCY PHONE NUMBERS
Estijaba – 8001717 – number to call to request coronavirus testing
Ministry of Health and Prevention – 80011111
Dubai Health Authority – 800342 – The number to book a free video or voice consultation with a doctor or connect to a local health centre
Emirates airline – 600555555
Etihad Airways – 600555666
Ambulance – 998
Knowledge and Human Development Authority – 8005432 ext. 4 for Covid-19 queries
Company%20profile
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Sour%20Grapes
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Tips for job-seekers
- Do not submit your application through the Easy Apply button on LinkedIn. Employers receive between 600 and 800 replies for each job advert on the platform. If you are the right fit for a job, connect to a relevant person in the company on LinkedIn and send them a direct message.
- Make sure you are an exact fit for the job advertised. If you are an HR manager with five years’ experience in retail and the job requires a similar candidate with five years’ experience in consumer, you should apply. But if you have no experience in HR, do not apply for the job.
David Mackenzie, founder of recruitment agency Mackenzie Jones Middle East
The%20US%20Congress%20explained
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Guide to intelligent investing
Investing success often hinges on discipline and perspective. As markets fluctuate, remember these guiding principles:
- Stay invested: Time in the market, not timing the market, is critical to long-term gains.
- Rational thinking: Breathe and avoid emotional decision-making; let logic and planning guide your actions.
- Strategic patience: Understand why you’re investing and allow time for your strategies to unfold.
UAE jiu-jitsu squad
Men: Hamad Nawad and Khalid Al Balushi (56kg), Omar Al Fadhli and Saeed Al Mazroui (62kg), Taleb Al Kirbi and Humaid Al Kaabi (69kg), Mohammed Al Qubaisi and Saud Al Hammadi (70kg), Khalfan Belhol and Mohammad Haitham Radhi (85kg), Faisal Al Ketbi and Zayed Al Kaabi (94kg)
Women: Wadima Al Yafei and Mahra Al Hanaei (49kg), Bashayer Al Matrooshi and Hessa Al Shamsi (62kg)
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