Two men have been released on bail as police issued another appeal for information into the killing of Liverpool schoolgirl Olivia Pratt-Korbel.
The nine-year-old was fatally shot on Monday, a victim of apparently random violence, after a gunman chased his intended target into her home in Dovecot, Liverpool.
As her mother Cheryl, 46, tried to close the front door, the attacker fired a bullet that injured her before striking the chest of the child standing behind her.
Merseyside Police issued a video appeal urging people with information about the killer to come forward.
In a short but dramatic clip on Twitter, the force said that anyone withholding information must give it up.
During the video, a voice-over states: “We’ve got parents who’ve lost their children.
“We’ve got a nine-year-old girl who won’t celebrate her 18th birthday. She won’t celebrate her wedding. She won’t have children of her own.
“If you’ve got information and you’re withholding it, you’re protecting the killers. We need your information. Provide that information to us and we’ll do the rest.”
As well as images of Olivia and flowers at the scene of the shooting, the video also features images of Ashley Dale and Sam Rimmer.
Council worker Ashley Dale was fatally shot in Old Swan, Liverpool, on August 21.
The 28-year-old, who worked in the environmental health team at Knowsley Council, was found dead in the back garden of a house. It is believed she was not the intended victim.
Sam Rimmer, 22, was shot in Dingle, Liverpool, on August 16.
The force on Saturday appealed for anyone with information about a black Audi Q3 to come forward.
“Our investigation into Olivia's tragic murder is continuing and we still need people to come forward so we can build up a strong evidential picture and bring those responsible to justice,” Merseyside Police said.
“We are still appealing to anyone who saw a black Audi Q3 car in the days leading up to the shooting, or has any information about its movements after leaving Kingsheath Avenue on the night of the shooting.”
The police have released an image of a black Audi Q3 which has been seized and which they believe is the same car used to take 35-year-old Joseph Nee — allegedly the target of the shooter — to hospital.
Police also pushed their appeal for information on social media, insisting “silence is not an option”.
The force tweeted: “A simple request — share this far and wide, to everyone you know, and ask them to share it further still, so that there's no hiding place for anyone involved in the murder of little Olivia.
“We need names. Silence is not an option.”
The two men bailed were arrested on suspicion of murder and attempted murder.
One of them, a 36-year-old from Huyton, was recalled to prison after breaching the terms of his licence. The other is a 33-year-old man from Dovecot.
Olivia died after a gunman allegedly chased Nee, a convicted burglar, into the family home.
Assistant mayor of Liverpool Harry Doyle said people had come forward in the days since the murder because they “want to see justice” for the little girl and her loved ones, and that the arrests had brought “a sense of hope and relief”.
Olivia's family have urged people to “do the right thing”, saying that speaking up “is not about being a 'snitch' or a 'grass', it is about finding out who took our baby away from us”.
Liverpool football captain Jordan Henderson wore a top reading “RIP Olivia YNWA (You'll Never Walk Alone)” during the team's victory against Bournemouth on Saturday.
Anyone with CCTV, dashcam or smart doorbell footage that they think could help police in their investigation can submit it on the public portal at mipp.police.uk, police said.
French business
France has organised a delegation of leading businesses to travel to Syria. The group was led by French shipping giant CMA CGM, which struck a 30-year contract in May with the Syrian government to develop and run Latakia port. Also present were water and waste management company Suez, defence multinational Thales, and Ellipse Group, which is currently looking into rehabilitating Syrian hospitals.
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
Founders: Abdulmajeed Alsukhan, Turki Bin Zarah and Abdulmohsen Albabtain.
Based: Riyadh
Offices: UAE, Vietnam and Germany
Founded: September, 2020
Number of employees: 70
Sector: FinTech, online payment solutions
Funding to date: $116m in two funding rounds
Investors: Checkout.com, Impact46, Vision Ventures, Wealth Well, Seedra, Khwarizmi, Hala Ventures, Nama Ventures and family offices
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LIGUE 1 FIXTURES
All times UAE ( 4 GMT)
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