A court artist's sketch of Jaswant Singh Chail appearing by video link at Westminster Magistrates' Court in London. PA
A court artist's sketch of Jaswant Singh Chail appearing by video link at Westminster Magistrates' Court in London. PA
A court artist's sketch of Jaswant Singh Chail appearing by video link at Westminster Magistrates' Court in London. PA
A court artist's sketch of Jaswant Singh Chail appearing by video link at Westminster Magistrates' Court in London. PA

Windsor Castle intruder threatened to kill the queen with a crossbow, court hears


Paul Carey
  • English
  • Arabic

A former supermarket worker who got into the grounds of Windsor Castle armed with a crossbow told British police he wanted to “kill the queen,” a court heard on Wednesday.

Jaswant Singh Chail, 20, is charged under the Treason Act with intending to “injure the person of Her Majesty Queen Elizabeth II, or to alarm Her Majesty”. He has also been charged with threats to kill and possession of an offensive weapon.

Mr Chail was arrested at the royal residence west of London on Christmas Day last year, when the queen was staying there along with Prince Charles and other family members.

Prosecutors allege the unemployed man from Southampton in southern England was wearing a hood and a mask, and had been carrying a loaded crossbow with the safety catch off.

They say he told a police officer “I am here to kill the Queen,” before he was handcuffed and arrested.

Prosecutor Kathryn Selby said the Supersonic X-Bow weapon allegedly carried by Mr Chail had the potential to cause “serious or fatal injuries”.

He had spent months planning the attack and trying to gain access to the royal family, London's Westminster Magistrates' Court was told.

Prosecution lawyers maintain Mr Chail wanted revenge on the British establishment for its treatment of Indians and sent a video to about 20 people claiming he was going to assassinate the queen.

Queen Elizabeth II's 70-year reign - in pictures

  • Queen Elizabeth II celebrated her platinum jubilee in 2022, the first British monarch to reign for 70 years. Here 'The National' looks back at each of the years the queen has been on the throne. All photos: Getty Images
    Queen Elizabeth II celebrated her platinum jubilee in 2022, the first British monarch to reign for 70 years. Here 'The National' looks back at each of the years the queen has been on the throne. All photos: Getty Images
  • 1952: A portrait of the queen and Prince Philip, the Duke of Edinburgh.
    1952: A portrait of the queen and Prince Philip, the Duke of Edinburgh.
  • 1953: The queen and the Duke of Edinburgh wave at the crowds from the balcony of Buckingham Palace in London, after the queen's coronation, on June 2.
    1953: The queen and the Duke of Edinburgh wave at the crowds from the balcony of Buckingham Palace in London, after the queen's coronation, on June 2.
  • 1954: The queen talking to an injured ex-serviceman during a visit to Repatriation General Hospital in Hobart, Australia.
    1954: The queen talking to an injured ex-serviceman during a visit to Repatriation General Hospital in Hobart, Australia.
  • 1955: Gen Francisco Craveiro Lopes, President of Portugal, leaves Westminster Pier for Buckingham Palace by coach, with the queen.
    1955: Gen Francisco Craveiro Lopes, President of Portugal, leaves Westminster Pier for Buckingham Palace by coach, with the queen.
  • 1956: The queen inspects the Queen's Own Nigeria Regiment, at Kaduna Airport, Nigeria, during her Commonwealth tour.
    1956: The queen inspects the Queen's Own Nigeria Regiment, at Kaduna Airport, Nigeria, during her Commonwealth tour.
  • 1957: The queen presents the trophy to American tennis player Althea Gibson after she won the women's singles tennis title at Wimbledon.
    1957: The queen presents the trophy to American tennis player Althea Gibson after she won the women's singles tennis title at Wimbledon.
  • 1958: The queen shares a joke while watching Prince Philip during a cricket match at Highclere Castle, Hampshire.
    1958: The queen shares a joke while watching Prince Philip during a cricket match at Highclere Castle, Hampshire.
  • 1959: US president Dwight D Eisenhower with Prince Philip, Princess Anne, the queen, Prince Charles and John Eisenhower, at Balmoral Castle, Scotland.
    1959: US president Dwight D Eisenhower with Prince Philip, Princess Anne, the queen, Prince Charles and John Eisenhower, at Balmoral Castle, Scotland.
  • 1960: The queen and Prince Charles walk through Liverpool Street Station in London with their dogs, having returned by train from Sandringham after the Christmas holidays.
    1960: The queen and Prince Charles walk through Liverpool Street Station in London with their dogs, having returned by train from Sandringham after the Christmas holidays.
  • 1961: The queen and Prince Philip leave Manchester by train.
    1961: The queen and Prince Philip leave Manchester by train.
  • 1962: The queen attends the races at Epsom Downs Racecourse in Surrey.
    1962: The queen attends the races at Epsom Downs Racecourse in Surrey.
  • 1963: The queen waves to residents from the rear of an open top car in the town of Russell, during a Commonwealth visit to New Zealand.
    1963: The queen waves to residents from the rear of an open top car in the town of Russell, during a Commonwealth visit to New Zealand.
  • 1964: The queen during the State Opening of Parliament ceremony in the chamber of the House of Lords, at the Palace of Westminster in London.
    1964: The queen during the State Opening of Parliament ceremony in the chamber of the House of Lords, at the Palace of Westminster in London.
  • 1965: At the Tissisal Falls, where the Blue Nile begins, with Emperor Haile Selassie during a royal visit to Ethiopia.
    1965: At the Tissisal Falls, where the Blue Nile begins, with Emperor Haile Selassie during a royal visit to Ethiopia.
  • 1966: The queen smiling after presenting England captain Bobby Moore with the Jules Rimet trophy, following England's 4-2 victory over West Germany in the World Cup Final at Wembley Stadium, London.
    1966: The queen smiling after presenting England captain Bobby Moore with the Jules Rimet trophy, following England's 4-2 victory over West Germany in the World Cup Final at Wembley Stadium, London.
  • 1967: The queen meets actor Rex Harrison and his wife Rachel Roberts at the premiere of the film 'Dr Dolittle' at the Odeon Marble Arch, London.
    1967: The queen meets actor Rex Harrison and his wife Rachel Roberts at the premiere of the film 'Dr Dolittle' at the Odeon Marble Arch, London.
  • 1968: The queen, Princess Margaret, and Prince Edward, Duke of Kent, riding at Ascot Racecourse.
    1968: The queen, Princess Margaret, and Prince Edward, Duke of Kent, riding at Ascot Racecourse.
  • 1969: The royal family at Windsor: Prince Edward, the queen, Princess Anne, Prince Charles and Prince Andrew.
    1969: The royal family at Windsor: Prince Edward, the queen, Princess Anne, Prince Charles and Prince Andrew.
  • 1970: US president Richard Nixon and British prime minister Edward Heath meet the queen for lunch at Chequers.
    1970: US president Richard Nixon and British prime minister Edward Heath meet the queen for lunch at Chequers.
  • 1971: Prince Charles takes part in a polo match in Windsor Great Park, accompanied by the queen and Prince Edward.
    1971: Prince Charles takes part in a polo match in Windsor Great Park, accompanied by the queen and Prince Edward.
  • 1972: The queen and Prince Philip with the president of Kenya, Jomo Kenyatta, during a visit to Kenya.
    1972: The queen and Prince Philip with the president of Kenya, Jomo Kenyatta, during a visit to Kenya.
  • 1973: Anne, the Princess Royal and Mark Phillips with the queen on the balcony of Buckingham Palace in London after their wedding.
    1973: Anne, the Princess Royal and Mark Phillips with the queen on the balcony of Buckingham Palace in London after their wedding.
  • 1974: The queen with the Queen's Body Guard of the Yeomen of the Guard at Buckingham Palace in London.
    1974: The queen with the Queen's Body Guard of the Yeomen of the Guard at Buckingham Palace in London.
  • 1975: The queen greets the public while visiting Greenwich, London.
    1975: The queen greets the public while visiting Greenwich, London.
  • 1976: The queen looking relaxed standing next to her car.
    1976: The queen looking relaxed standing next to her car.
  • 1977: The crowd cheers the queen in her gilded state coach during her silver jubilee procession.
    1977: The crowd cheers the queen in her gilded state coach during her silver jubilee procession.
  • 1978: The queen and Prince Philip are greeted by Native Canadians as they arrive by train during a tour of Canada.
    1978: The queen and Prince Philip are greeted by Native Canadians as they arrive by train during a tour of Canada.
  • 1979: The queen is met by president Julius Nyerere at Dar es Salaam airport, at the start of a three-day state visit to Tanzania.
    1979: The queen is met by president Julius Nyerere at Dar es Salaam airport, at the start of a three-day state visit to Tanzania.
  • 1980: On a tour of the Chelsea Flower Show, London.
    1980: On a tour of the Chelsea Flower Show, London.
  • 1981: The Prince and Princess of Wales pose on the balcony of Buckingham Palace on their wedding day, with the queen.
    1981: The Prince and Princess of Wales pose on the balcony of Buckingham Palace on their wedding day, with the queen.
  • 1982: US president Ronald Reagan and the queen at a gala dinner at Windsor Castle.
    1982: US president Ronald Reagan and the queen at a gala dinner at Windsor Castle.
  • 1983: The queen and Prince Philip are met by Indian prime minister Indira Gandhi and president Zail Singh at Palam Airport, New Delhi, during a Commonwealth tour of India.
    1983: The queen and Prince Philip are met by Indian prime minister Indira Gandhi and president Zail Singh at Palam Airport, New Delhi, during a Commonwealth tour of India.
  • 1984: Prince Charles is presented with an award by his mother, after a polo match at Smiths Lawn in Windsor.
    1984: Prince Charles is presented with an award by his mother, after a polo match at Smiths Lawn in Windsor.
  • 1985: The queen visits the University of Evora during a state visit to Portugal.
    1985: The queen visits the University of Evora during a state visit to Portugal.
  • 1986: The queen and Li Xiannian, president of China, outside the Great Hall of the People in Beijing during her visit to China.
    1986: The queen and Li Xiannian, president of China, outside the Great Hall of the People in Beijing during her visit to China.
  • 1987: The queen with Prince William and Prince Harry in the Royal Box at Guards Polo Club, Smiths Lawn, Windsor.
    1987: The queen with Prince William and Prince Harry in the Royal Box at Guards Polo Club, Smiths Lawn, Windsor.
  • 1988: US president Ronald Reagan and his wife Nancy Reagan chatting with the queen at Buckingham Palace.
    1988: US president Ronald Reagan and his wife Nancy Reagan chatting with the queen at Buckingham Palace.
  • 1989: The royal family gather on the balcony of Buckingham Palace in London for the Trooping the Colour ceremony. Pictured are Princess Margaret, Princess Diana, Prince Harry, Prince William, the queen and the Duke of Edinburgh.
    1989: The royal family gather on the balcony of Buckingham Palace in London for the Trooping the Colour ceremony. Pictured are Princess Margaret, Princess Diana, Prince Harry, Prince William, the queen and the Duke of Edinburgh.
  • 1990: The queen on a walkabout in Reykjavik, during a three-day state visit to Iceland.
    1990: The queen on a walkabout in Reykjavik, during a three-day state visit to Iceland.
  • 1991: England captain Will Carling introduces the queen to the England team before the Rugby World Cup Final against Australia at Twickenham.
    1991: England captain Will Carling introduces the queen to the England team before the Rugby World Cup Final against Australia at Twickenham.
  • 1992: The queen at the Brandenburg Gate in Berlin during an official tour of Germany. She is seen with President Richard Von Weizsaecker.
    1992: The queen at the Brandenburg Gate in Berlin during an official tour of Germany. She is seen with President Richard Von Weizsaecker.
  • 1993: The queen walking through the crowds at Royal Ascot.
    1993: The queen walking through the crowds at Royal Ascot.
  • 1994: The queen, Princess Anne, Prince Philip and Princess Diana greeting well-wishers as they attend the Christmas Day service at St Mary Magdalene Church on the Sandringham Estate in Norfolk.
    1994: The queen, Princess Anne, Prince Philip and Princess Diana greeting well-wishers as they attend the Christmas Day service at St Mary Magdalene Church on the Sandringham Estate in Norfolk.
  • 1995: The queen at a banquet in Cape Town, South Africa, with president Nelson Mandela.
    1995: The queen at a banquet in Cape Town, South Africa, with president Nelson Mandela.
  • 1996: Germany captain Jurgen Klinsmann lifts the trophy as the queen smiles, after the 1996 UEFA European Championships Final against Czech Republic at Wembley Stadium in London.
    1996: Germany captain Jurgen Klinsmann lifts the trophy as the queen smiles, after the 1996 UEFA European Championships Final against Czech Republic at Wembley Stadium in London.
  • 1997: The queen and Prince Philip view tributes from the public outside Buckingham Palace to Diana, Princess of Wales, after her funeral.
    1997: The queen and Prince Philip view tributes from the public outside Buckingham Palace to Diana, Princess of Wales, after her funeral.
  • 1998: The queen shopping at the trade stands at the Royal Windsor Horse Show.
    1998: The queen shopping at the trade stands at the Royal Windsor Horse Show.
  • 1999: With British prime minister Tony Blair and his wife Cherie Blair during the Millennium New Year celebrations in Greenwich, London.
    1999: With British prime minister Tony Blair and his wife Cherie Blair during the Millennium New Year celebrations in Greenwich, London.
  • 2000: The queen and Italy's president Carlo Azeglio Ciampi walk past the honour guard at the Piazza Di Siena in Rome.
    2000: The queen and Italy's president Carlo Azeglio Ciampi walk past the honour guard at the Piazza Di Siena in Rome.
  • 2001: The queen and other members of the royal family appear with the Queen Mother during celebrations to mark her 101st birthday in London.
    2001: The queen and other members of the royal family appear with the Queen Mother during celebrations to mark her 101st birthday in London.
  • 2002: The queen and Prince Philip leave after a party for close friends and family at The Ritz hotel in London. The monarch was thanking them for making her golden jubilee year a success.
    2002: The queen and Prince Philip leave after a party for close friends and family at The Ritz hotel in London. The monarch was thanking them for making her golden jubilee year a success.
  • 2003: Russian President Vladimir Putin is accompanied by the queen during a procession at the start of his state visit in London.
    2003: Russian President Vladimir Putin is accompanied by the queen during a procession at the start of his state visit in London.
  • 2004: The queen arrives in her horsedrawn carriage to attend Ladies Day at Royal Ascot.
    2004: The queen arrives in her horsedrawn carriage to attend Ladies Day at Royal Ascot.
  • 2005: Prince Charles and his bride, Camilla, Duchess of Cornwall, pose with their families and the queen at Windsor Castle after their wedding ceremony.
    2005: Prince Charles and his bride, Camilla, Duchess of Cornwall, pose with their families and the queen at Windsor Castle after their wedding ceremony.
  • 2006: The queen smiles at the crowds in Windsor, during a walk in the town to celebrate her 80th Birthday.
    2006: The queen smiles at the crowds in Windsor, during a walk in the town to celebrate her 80th Birthday.
  • 2007: A less-than-impressed queen raises her hand during a downpour as she stands with Prince Philip and Prince Charles on the balcony of Buckingham Palace after the Trooping the Colour ceremony.
    2007: A less-than-impressed queen raises her hand during a downpour as she stands with Prince Philip and Prince Charles on the balcony of Buckingham Palace after the Trooping the Colour ceremony.
  • 2008: The queen stands in the music room at Buckingham Palace after recording her Christmas day message to the Commonwealth.
    2008: The queen stands in the music room at Buckingham Palace after recording her Christmas day message to the Commonwealth.
  • 2009: US president Barack Obama and his wife Michelle Obama with the queen and Prince Philip during an audience at Buckingham Palace.
    2009: US president Barack Obama and his wife Michelle Obama with the queen and Prince Philip during an audience at Buckingham Palace.
  • 2010: The queen and Prince Philip wear 3D glasses to watch a demonstration, during a visit to the University of Sheffield Advanced Manufacturing Research Centre.
    2010: The queen and Prince Philip wear 3D glasses to watch a demonstration, during a visit to the University of Sheffield Advanced Manufacturing Research Centre.
  • 2011: The queen and Prince Philip arrive to open the Sainsbury Laboratory for Plant Sciences at the University of Cambridge Botanic Garden.
    2011: The queen and Prince Philip arrive to open the Sainsbury Laboratory for Plant Sciences at the University of Cambridge Botanic Garden.
  • 2012: The queen makes a speech at the opening ceremony of the London 2012 Olympic Games in London.
    2012: The queen makes a speech at the opening ceremony of the London 2012 Olympic Games in London.
  • 2013: The queen and other members of the royal family leave Westminster Abbey in London, after the service to celebrate the 60th anniversary of the coronation of the queen there.
    2013: The queen and other members of the royal family leave Westminster Abbey in London, after the service to celebrate the 60th anniversary of the coronation of the queen there.
  • 2014: A smiling queen arrives for the opening of the Flanders Fields Memorial Garden at Wellington Barracks in London.
    2014: A smiling queen arrives for the opening of the Flanders Fields Memorial Garden at Wellington Barracks in London.
  • 2015: The queen signs a book during a visit to the headquarters of the Royal Auxiliary Air Force's 603 Squadron in Edinburgh, Scotland.
    2015: The queen signs a book during a visit to the headquarters of the Royal Auxiliary Air Force's 603 Squadron in Edinburgh, Scotland.
  • 2016: Prince Charles, Catherine, Duchess of Cambridge, Princess Charlotte, Prince George, Prince William, Prince Harry, the queen, and Prince Philip stand on the balcony during the Trooping the Colour, this year marking the Queen's 90th birthday at The Mall.
    2016: Prince Charles, Catherine, Duchess of Cambridge, Princess Charlotte, Prince George, Prince William, Prince Harry, the queen, and Prince Philip stand on the balcony during the Trooping the Colour, this year marking the Queen's 90th birthday at The Mall.
  • 2017: The queen and Prince Charles attend the State Opening Of Parliament in the House of Lords at the Palace of Westminster, London.
    2017: The queen and Prince Charles attend the State Opening Of Parliament in the House of Lords at the Palace of Westminster, London.
  • 2018: Meghan Markle, Prince Harry, and the queen at the Queen's Young Leaders Awards Ceremony at Buckingham Palace.
    2018: Meghan Markle, Prince Harry, and the queen at the Queen's Young Leaders Awards Ceremony at Buckingham Palace.
  • 2019: The queen and US president Donald Trump arrive for a state banquet at Buckingham Palace.
    2019: The queen and US president Donald Trump arrive for a state banquet at Buckingham Palace.
  • 2020: Riding at Windsor. The queen has been in residence at Windsor Castle during the coronavirus pandemic.
    2020: Riding at Windsor. The queen has been in residence at Windsor Castle during the coronavirus pandemic.
  • 2021: The queen takes her seat at the funeral of Prince Philip, in St George's Chapel at Windsor Castle.
    2021: The queen takes her seat at the funeral of Prince Philip, in St George's Chapel at Windsor Castle.

"I am sorry for what I have done and what I will do. I am going to attempt to assassinate Elizabeth, queen of the royal family," he said in the video, in which he was seen holding a crossbow and wearing a face covering.

"This is revenge for those who died in the 1919 massacre," Mr Chail said, referring to an incident when British troops shot dead nearly 400 Sikhs in their holy city of Amritsar, north-western India.

"It is also revenge for those who have been killed, humiliated and discriminated on because of their race."

Indians have long demanded a formal apology from Britain for what is also known as the 1919 Jallianwala Bagh massacre, when British troops opened fire on unarmed civilians who had gathered to protest against a colonial law.

Queen Elizabeth laid a wreath at the site of the massacre during a visit to India in 1997 and referred to it as a "distressing example" of "difficult episodes" in the past.

To get close to the royal family, Mr Chail had tried to join the British Army and the Ministry of Defence Police, prosecutors allege. Searches of his home found a gas mask and rope.

Windsor Castle, to the west of London, has become the queen's main residence in recent years. Reuters
Windsor Castle, to the west of London, has become the queen's main residence in recent years. Reuters

The prosecution said he had entered the grounds at 8.10am and was spotted by a protection officer in an area where the intruder would have access to the castle's private quarters.

The officer, who said Mr Chail looked like something out of a vigilante film or dressed for Halloween in his hood and mask, asked: "Can I help you?"

The court heard that Mr Chail responded: "I am here to kill the queen". The officer drew his Taser and shouted at Mr Chail to get on his knees and drop the crossbow. Mr Chail complied.

Mr Chail appeared remotely for the hearing from Broadmoor, a high-security psychiatric hospital.

He was not asked to enter a plea, and was ordered to be detained until his next court appearance on September 14.

A van believed to be transporting Jaswant Singh Chail arrives at Westminster Magistrates' Court. AFP
A van believed to be transporting Jaswant Singh Chail arrives at Westminster Magistrates' Court. AFP

The allegations against him are not being treated as a terrorism offence, Ms Selby said.

Charges under the Treason Act of 1842 are rare. In 1981, Marcus Sarjeant was charged under the act after firing blank shots at the queen as she rode on horseback in the Trooping the Colour parade in London. He pleaded guilty and was sentenced to five years in prison.

The last person to be convicted under the separate and more serious Treason Act of 1351 was William Joyce, a Second World War Nazi propaganda broadcaster known as Lord Haw-Haw. He was hanged for high treason in 1946.

Racecard

6.35pm: The Madjani Stakes – Group 2 (PA) Dh97,500 (Dirt) 1,900m 

7.10pm: Evidenza – Handicap (TB) Dh87,500 (D) 1,200m 

7.45pm: The Longines Conquest – Maiden (TB) Dh82,500 (D) 2,000m 

8.20: The Longines Elegant – Conditions (TB) Dh82,500 (D) 

8.35pm: The Dubai Creek Mile – Listed (TB) Dh132,500 (D) 1,600m 

9.30pm: Mirdif Stakes – Conditions (TB) Dh120,000 (D) 1,400m 

10.05pm: The Longines Record – Handicap (TB) Dh87,500 (D) 1,900m  

Two products to make at home

Toilet cleaner

1 cup baking soda 

1 cup castile soap

10-20 drops of lemon essential oil (or another oil of your choice) 

Method:

1. Mix the baking soda and castile soap until you get a nice consistency.

2. Add the essential oil to the mix.

Air Freshener

100ml water 

5 drops of the essential oil of your choice (note: lavender is a nice one for this) 

Method:

1. Add water and oil to spray bottle to store.

2. Shake well before use. 

RESULTS

6.30pm Handicap (TB) US$65,000 (Dirt) 1,400m

Winner Golden Goal, Pat Dobbs (jockey), Doug Watson (trainer)

7.05pm Dubai Racing Club Classic Listed Handicap (TB) $88,000 (Turf) 2,410m

Winner: Walton Street, William Buick, Charlie Appleby.

7.40pm Dubai Stakes Group 3 (TB) $130,000 (D) 1,200m

Winner Switzerland, Tadhg O’Shea, Satish Seemar

8.15pm Singspiel Stakes Group 3 (TB) $163,000 (T) 1,800m

Winner Lord Giltters, Adrie de Vries, David O’Meara

8.50pm Al Maktoum Challenge Round-1 (TB) $228,000 (D) 1,600m

Winner Military Law, Antonio Fresu, Musabah Al Muhairi.

9.25pm Al Fahidi Fort Group 2 (TB) $163,000 (T) 1,400m

Winner Land Of Legends, Frankie Dettori, Saeed bin Suroor

10pm Dubai Dash Listed Handicap (TB) $88,000 (T) 1,000m

Winner Equilateral, Frankie Dettori, Charles Hills.

While you're here ...

Damien McElroy: What happens to Brexit?

Con Coughlin: Could the virus break the EU?

Andrea Matteo Fontana: Europe to emerge stronger

TRAP

Starring: Josh Hartnett, Saleka Shyamalan, Ariel Donaghue

Director: M Night Shyamalan

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

Who has been sanctioned?

Daniella Weiss and Nachala
Described as 'the grandmother of the settler movement', she has encouraged the expansion of settlements for decades. The 79 year old leads radical settler movement Nachala, whose aim is for Israel to annex Gaza and the occupied West Bank, where it helps settlers built outposts.

Harel Libi & Libi Construction and Infrastructure
Libi has been involved in threatening and perpetuating acts of aggression and violence against Palestinians. His firm has provided logistical and financial support for the establishment of illegal outposts.

Zohar Sabah
Runs a settler outpost named Zohar’s Farm and has previously faced charges of violence against Palestinians. He was indicted by Israel’s State Attorney’s Office in September for allegedly participating in a violent attack against Palestinians and activists in the West Bank village of Muarrajat.

Coco’s Farm and Neria’s Farm
These are illegal outposts in the West Bank, which are at the vanguard of the settler movement. According to the UK, they are associated with people who have been involved in enabling, inciting, promoting or providing support for activities that amount to “serious abuse”.

Wenger's Arsenal reign in numbers

1,228 - games at the helm, ahead of Sunday's Premier League fixture against West Ham United.
704 - wins to date as Arsenal manager.
3 - Premier League title wins, the last during an unbeaten Invincibles campaign of 2003/04.
1,549 - goals scored in Premier League matches by Wenger's teams.
10 - major trophies won.
473 - Premier League victories.
7 - FA Cup triumphs, with three of those having come the last four seasons.
151 - Premier League losses.
21 - full seasons in charge.
49 - games unbeaten in the Premier League from May 2003 to October 2004.

Profile

Co-founders of the company: Vilhelm Hedberg and Ravi Bhusari

Launch year: In 2016 ekar launched and signed an agreement with Etihad Airways in Abu Dhabi. In January 2017 ekar launched in Dubai in a partnership with the RTA.

Number of employees: Over 50

Financing stage: Series B currently being finalised

Investors: Series A - Audacia Capital 

Sector of operation: Transport

The 12

England

Arsenal, Chelsea, Liverpool, Manchester City, Manchester United, Tottenham Hotspur

Italy
AC Milan, Inter Milan, Juventus

Spain
Atletico Madrid, Barcelona, Real Madrid

'Saand Ki Aankh'

Produced by: Reliance Entertainment with Chalk and Cheese Films
Director: Tushar Hiranandani
Cast: Taapsee Pannu, Bhumi Pednekar, Prakash Jha, Vineet Singh
Rating: 3.5/5 stars

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

Profile of Hala Insurance

Date Started: September 2018

Founders: Walid and Karim Dib

Based: Abu Dhabi

Employees: Nine

Amount raised: $1.2 million

Funders: Oman Technology Fund, AB Accelerator, 500 Startups, private backers

 

TYPES%20OF%20ONLINE%20GIG%20WORK
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Emergency

Director: Kangana Ranaut

Stars: Kangana Ranaut, Anupam Kher, Shreyas Talpade, Milind Soman, Mahima Chaudhry 

Rating: 2/5

UAE%20v%20West%20Indies
%3Cp%3EFirst%20ODI%20-%20Sunday%2C%20June%204%20%0D%3Cbr%3ESecond%20ODI%20-%20Tuesday%2C%20June%206%20%0D%3Cbr%3EThird%20ODI%20-%20Friday%2C%20June%209%26nbsp%3B%3C%2Fp%3E%0A%3Cp%3EMatches%20at%20Sharjah%20Cricket%20Stadium.%20All%20games%20start%20at%204.30pm%0D%3Cbr%3E%0D%3Cbr%3E%3Cstrong%3EUAE%20squad%3C%2Fstrong%3E%0D%3Cbr%3EMuhammad%20Waseem%20(captain)%2C%20Aayan%20Khan%2C%20Adithya%20Shetty%2C%20Ali%20Naseer%2C%20Ansh%20Tandon%2C%20Aryansh%20Sharma%2C%20Asif%20Khan%2C%20Basil%20Hameed%2C%20Ethan%20D%E2%80%99Souza%2C%20Fahad%20Nawaz%2C%20Jonathan%20Figy%2C%20Junaid%20Siddique%2C%20Karthik%20Meiyappan%2C%20Lovepreet%20Singh%2C%20Matiullah%2C%20Mohammed%20Faraazuddin%2C%20Muhammad%20Jawadullah%2C%20Rameez%20Shahzad%2C%20Rohan%20Mustafa%2C%20Sanchit%20Sharma%2C%20Vriitya%20Aravind%2C%20Zahoor%20Khan%0D%3C%2Fp%3E%0A
Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
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.
 
 
The specs

Price, base / as tested Dh960,000
Engine 3.9L twin-turbo V8 
Transmission Seven-speed dual-clutch automatic
Power 661hp @8,000rpm
Torque 760Nm @ 3,000rpm
Fuel economy, combined 11.4L / 100k

PAST 10 BRITISH GRAND PRIX WINNERS

2016 - Lewis Hamilton (Mercedes-GP)
2015 - Lewis Hamilton (Mercedes-GP)
2014 - Lewis Hamilton (Mercedes-GP)
2013 - Nico Rosberg (Mercedes-GP)
2012 - Mark Webber (Red Bull Racing)
2011 - Fernando Alonso (Ferrari)
2010 - Mark Webber (Red Bull Racing)
2009 - Sebastian Vettel (Red Bull Racing)
2008 - Lewis Hamilton (McLaren)
2007 - Kimi Raikkonen (Ferrari)

SERIE A FIXTURES

Saturday Benevento v Atalanta (2pm), Genoa v Bologna (5pm), AC Milan v Torino (7.45pm)

Sunday Roma v Inter Milan (3.30pm), Udinese v Napoli, Hellas Verona v Crotone, Parma v Lazio (2pm), Fiorentina v Cagliari (9pm), Juventus v Sassuolo (11.45pm)

Monday Spezia v Sampdoria (11.45pm)

SERIE A FIXTURES

Saturday (All UAE kick-off times)

Lecce v SPAL (6pm)

Bologna v Genoa (9pm)

Atlanta v Roma (11.45pm)

Sunday

Udinese v Hellas Verona (3.30pm)

Juventus v Brescia (6pm)

Sampdoria v Fiorentina (6pm)

Sassuolo v Parma (6pm)

Cagliari v Napoli (9pm)

Lazio v Inter Milan (11.45pm)

Monday

AC Milan v Torino (11.45pm)

 

SPECS
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%201.5-litre%204-cylinder%3Cbr%3E%3Cstrong%3EPower%3A%3C%2Fstrong%3E%20101hp%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20135Nm%3Cbr%3E%3Cstrong%3ETransmission%3C%2Fstrong%3E%3A%20Six-speed%20auto%3Cbr%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh79%2C900%3Cbr%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20Now%3C%2Fp%3E%0A
MATCH INFO

Uefa Champions League final:

Who: Real Madrid v Liverpool
Where: NSC Olimpiyskiy Stadium, Kiev, Ukraine
When: Saturday, May 26, 10.45pm (UAE)
TV: Match on BeIN Sports

THE%20SPECS
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Match info:

Real Betis v Sevilla, 10.45pm (UAE)

Conflict, drought, famine

Estimates of the number of deaths caused by the famine range from 400,000 to 1 million, according to a document prepared for the UK House of Lords in 2024.
It has been claimed that the policies of the Ethiopian government, which took control after deposing Emperor Haile Selassie in a military-led revolution in 1974, contributed to the scale of the famine.
Dr Miriam Bradley, senior lecturer in humanitarian studies at the University of Manchester, has argued that, by the early 1980s, “several government policies combined to cause, rather than prevent, a famine which lasted from 1983 to 1985. Mengistu’s government imposed Stalinist-model agricultural policies involving forced collectivisation and villagisation [relocation of communities into planned villages].
The West became aware of the catastrophe through a series of BBC News reports by journalist Michael Buerk in October 1984 describing a “biblical famine” and containing graphic images of thousands of people, including children, facing starvation.

Band Aid

Bob Geldof, singer with the Irish rock group The Boomtown Rats, formed Band Aid in response to the horrific images shown in the news broadcasts.
With Midge Ure of the band Ultravox, he wrote the hit charity single Do They Know it’s Christmas in December 1984, featuring a string of high-profile musicians.
Following the single’s success, the idea to stage a rock concert evolved.
Live Aid was a series of simultaneous concerts that took place at Wembley Stadium in London, John F Kennedy Stadium in Philadelphia, the US, and at various other venues across the world.
The combined event was broadcast to an estimated worldwide audience of 1.5 billion.

THE%20SPECS
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SPECS
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%202-litre%204-cylinder%20turbo%20and%203.6-litre%20V6%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ESeven-speed%20automatic%0D%3Cbr%3E%3Cstrong%3EPower%3A%3C%2Fstrong%3E%20235hp%20and%20310hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E258Nm%20and%20271Nm%0D%3Cbr%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh185%2C100%0D%3Cbr%3E%3C%2Fp%3E%0A
Updated: August 17, 2022, 1:40 PM