Scotland’s First Minister Nicola Sturgeon has announced a date for a proposed referendum on Scottish independence.
Speaking in the Scottish Parliament, she said she wants to hold another vote on the country’s place in the UK on October 19, 2023.
The question would be: “Should Scotland be an independent country?”, the same as in the 2014 referendum.
The leader of the Scottish National Party said a new bill will be published at the devolved administration in Holyrood for a consultative vote on the matter. The First Minister said the Scottish government would be referring the provisions of its referendum Bill to the UK’s highest court, the Supreme Court on Tuesday afternoon.
She said she wanted an “indisputably lawful” referendum to take place, arguing that her opponents would challenge the Scottish Government’s proposal in the courts if she did not go to the judiciary herself.
In the 2014 Scottish referendum, 55 per cent of Scots voted to remain in the UK.
Then-first minister Alex Salmond said there should not be another public vote on the matter for a generation. At the time, Ms Sturgeon was serving as deputy first minister.
Ian Blackford, the SNP's leader in Westminster, tweeted: “The date has been set for the people of Scotland to have a vote on independence, the 19th October 2023.”
Ms Sturgeon said a further ballot would be the only way to address the continuing debate between Scottish nationalists and pro-Union voters. She said she would be writing to Prime Minister Boris Johnson to inform him of her plans.
She added she would make it clear that she is “ready and willing” to negotiate the terms of a Section 30 order with him, which would give Holyrood the power to hold a referendum.
The Conservative prime minster has repeatedly refused her calls for another referendum to be held. Given his position, Ms Sturgeon said: “What I am not willing to do, what I will never do is allow Scottish democracy to be a prisoner of Boris Johnson or any prime minister.
“My determination is to secure a process that allows the people of Scotland, whether yes, no or yet to be decided, to express their views in a legal, constitutional referendum so the majority view can be established fairly and democratically.
“The steps I am setting out today seek to achieve that.”
Ms Sturgeon said that in the event the court ruled that her proposals are outside the legislative competence of the Scottish Parliament, the next general election will become a “de facto referendum”. She said if such a judgment is issued, then “any notion of the UK as a voluntary union of nations is a fiction”.
Mr Johnson said he will “look forward” to hearing what Ms Sturgeon has to say about Scottish independence, but stressed that the four UK nations are “stronger working together”.
Speaking in Germany on the final day of the G7 summit, Mr Johnson said: “Of course we’ll see what she has to say and look forward to that.
“I think the important point to make is that we think the number one priority for the country is the economic pressures, the spikes in the cost of energy.
“Our plan for a stronger economy certainly means that we think that we’re stronger working together but we have good relations with the Scottish government.
“We’ll see what she has to say.”
RESULTS
Bantamweight: Jalal Al Daaja (JOR) beat Hamza Bougamza (MAR)
Catchweight 67kg: Mohamed El Mesbahi (MAR) beat Fouad Mesdari (ALG)
Lightweight: Abdullah Mohammed Ali (UAE) beat Abdelhak Amhidra (MAR)
Catchweight 73kg: Mosatafa Ibrahim Radi (PAL) beat Yazid Chouchane (ALG)
Middleweight: Yousri Belgaroui (TUN) beat Badreddine Diani (MAR)
Catchweight 78KG: Rashed Dawood (UAE) beat Adnan Bushashy (ALG)
Middleweight: Sallah-Eddine Dekhissi (MAR) beat Abdel Enam (EGY)
Catchweight 65kg: Yanis Ghemmouri (ALG) beat Rachid Hazoume (MAR)
Lightweight: Mohammed Yahya (UAE) beat Azouz Anwar (EGY)
Catchweight 79kg: Souhil Tahiri (ALG) beat Omar Hussein (PAL)
Middleweight: Tarek Suleiman (SYR) beat Laid Zerhouni (ALG)
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Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
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
COMPANY%20PROFILE
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KILLING OF QASSEM SULEIMANI
ELIO
Starring: Yonas Kibreab, Zoe Saldana, Brad Garrett
Directors: Madeline Sharafian, Domee Shi, Adrian Molina
Rating: 4/5
Bangladesh tour of Pakistan
January 24 – First T20, Lahore
January 25 – Second T20, Lahore
January 27 – Third T20, Lahore
February 7-11 – First Test, Rawalpindi
April 3 – One-off ODI, Karachi
April 5-9 – Second Test, Karachi
GROUPS
Group Gustavo Kuerten
Novak Djokovic (x1)
Alexander Zverev (x3)
Marin Cilic (x5)
John Isner (x8)
Group Lleyton Hewitt
Roger Federer (x2)
Kevin Anderson (x4)
Dominic Thiem (x6)
Kei Nishikori (x7)
What are the GCSE grade equivalents?
- Grade 9 = above an A*
- Grade 8 = between grades A* and A
- Grade 7 = grade A
- Grade 6 = just above a grade B
- Grade 5 = between grades B and C
- Grade 4 = grade C
- Grade 3 = between grades D and E
- Grade 2 = between grades E and F
- Grade 1 = between grades F and G
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The Gentlemen
Director: Guy Ritchie
Stars: Colin Farrell, Hugh Grant
Three out of five stars