UK police have revealed the painstaking detective work and series of clues provided by freed captives that helped identify the mysterious gang of terrorists who became known as the ISIS Beatles.
Police set out how they had to connect the dots between incidents that happened years apart and in vastly different geographical areas - one of which included an overheard conversation about an English Defence League demonstration on the anniversary of 9/11.
The ISIS Beatles carried out acts of brutality in the terror group's heartland in Syria before three were captured and one was killed.
Alexanda Kotey was jailed in the US in April for his part in the torture and murder of American hostages, while El Shafee Elsheikh will be sentenced on Friday over his role in the group.
Ringleader Mohammed Emwazi was killed in a drone strike in 2015 and Aine Davis was jailed in Turkey in 2017. Emwazi was identified by police as the masked man in videos showing hostages being murdered.
“This was a remarkable investigation where really determined and highly skilled officers and staff pieced together and unearthed tiny fragments of information gathered from isolated events that occurred years earlier and thousands of miles from where the offence took place,” said Commander Richard Smith, counter-terrorism chief at the Metropolitan Police.
“They were able to piece these fragments together and the sum of their parts was significant evidence which helped bring these men to justice.”
The investigation began in 2012, when British journalist John Cantlie and American photojournalist James Foley were taken hostage in Syria.
Police had no indication of who was behind it and interviewed released hostages who said the group apparently included men who were British citizens.
The group came to be known as The Beatles because of their British accents.
A “very significant” breakthrough came when a freed hostage told officers about hearing the men mention being arrested in the UK at an English Defence League counter-protest on the anniversary of 9/11.
Investigators looked into the clue and discovered that Kotey and Elsheikh had been detained in the area on September 11, 2011 — 10 years after the Al Qaeda attack on the US — at a Muslims Against Crusades counter-demonstration.
They were part of a group arrested on suspicion of involvement in a stabbing but were released without charge.
In 2014, messages from Elsheikh were discovered by police after a mobile phone belonging to his brother, Khalid, was seized in a firearms investigation. Pictures showed Elsheikh in combat gear and holding a gun.
“I would describe it as one of the most significant international terrorism cases we've ever seen brought to trial,” Mr Smith said of the ISIS Beatles case.
“The level of savagery in the propaganda videos described by the hostages who were held captive and subjected to physical assault was truly shocking.”
Police compared the footage with interviews held with him in the UK in 2012, while he was being questioned over a series of thefts, and matched his voice.
After Kotey and Elsheikh were captured, a case was pulled together by the Metropolitan Police and given to the attorney general, who authorised 139 charges, but the prosecution proceeded in the US.
Kotey was sentenced on eight counts: four of hostage-taking resulting in death; conspiracy to commit hostage-taking resulting in death; conspiracy to murder US citizens outside of the country; conspiracy to provide material support to terrorists, hostage-taking and murder, resulting in death; and conspiracy to provide material support to a designated foreign terrorist organisation resulting in death.
He was charged in relation to the killings of four US hostages: journalists Foley and Steven Sotloff as well as aid workers Peter Kassig and Kayla Mueller.
Mr Smith added: “I'm delighted, in this case, to see that these two very evil men have been brought to justice.”
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PROFILE OF HALAN
Started: November 2017
Founders: Mounir Nakhla, Ahmed Mohsen and Mohamed Aboulnaga
Based: Cairo, Egypt
Sector: transport and logistics
Size: 150 employees
Investment: approximately $8 million
Investors include: Singapore’s Battery Road Digital Holdings, Egypt’s Algebra Ventures, Uber co-founder and former CTO Oscar Salazar
Indoor cricket World Cup:
Insportz, Dubai, September 16-23
UAE fixtures:
Men
Saturday, September 16 – 1.45pm, v New Zealand
Sunday, September 17 – 10.30am, v Australia; 3.45pm, v South Africa
Monday, September 18 – 2pm, v England; 7.15pm, v India
Tuesday, September 19 – 12.15pm, v Singapore; 5.30pm, v Sri Lanka
Thursday, September 21 – 2pm v Malaysia
Friday, September 22 – 3.30pm, semi-final
Saturday, September 23 – 3pm, grand final
Women
Saturday, September 16 – 5.15pm, v Australia
Sunday, September 17 – 2pm, v South Africa; 7.15pm, v New Zealand
Monday, September 18 – 5.30pm, v England
Tuesday, September 19 – 10.30am, v New Zealand; 3.45pm, v South Africa
Thursday, September 21 – 12.15pm, v Australia
Friday, September 22 – 1.30pm, semi-final
Saturday, September 23 – 1pm, grand final
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