A picture shows the Royal Courts of Justice (High Court) in London on July 29, 2022. AFP
A picture shows the Royal Courts of Justice (High Court) in London on July 29, 2022. AFP
A picture shows the Royal Courts of Justice (High Court) in London on July 29, 2022. AFP
A picture shows the Royal Courts of Justice (High Court) in London on July 29, 2022. AFP

UK's Rwanda policy goes against Refugee Convention, UN tells High Court


Soraya Ebrahimi
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The UK government's Rwanda plan for asylum seekers is “incompatible with UK’s fundamental obligations”, the UN Refugee Agency has told the High Court.

Legal action is being brought against the policy announced by outgoing Home Secretary Priti Patel by several asylum seekers, along with the Public and Commercial Services union (PCS) and charities Care4Calais and Detention Action.

Ms Patel announced the “world-first” agreement with Rwanda agreement in April in a bid to deter migrants from crossing the Channel by providing one-way tickets to some asylum seekers.

However, the first deportation flight – due to take off on June 14 – was grounded amid a series of legal challenges.

On Tuesday, UNHCR – the UN Refugee Agency – told the court that Rwanda “lacks irreducible minimum components of an accessible, reliable, fair and efficient asylum system”.

“There are serious defects in the Rwandan refugee status determination system,” said Laura Dubinsky QC, for UNHCR.

“There can be no realistic prospect of improvement where defects are not recognised but denied by the government of Rwanda,” she added.

UK minister says Britain will push ahead with migrant deportations to Rwanda - video

Ms Dubinsky later said in written submissions that the policy was a “burden-shifting arrangement” that would lead to a serious risk of refoulement – that people would be expelled or returned to a country where their life and safety might be in danger – and that it goes against the Refugee Convention’s prohibition against penalising refugees for entering a country illegally.

“UNHCR regrets, particularly in relation to one of the founding states of the Refugee Convention, that it is necessary for it to warn that the UK-Rwanda Arrangement is incompatible with UK’s fundamental obligations under the Refugee Convention,” The barrister concluded.

Judges previously heard that UNHCR has been in Rwanda since May 1993, with more than 300 people working in the country as of June this year.

In written submissions, Ms Dubinsky said that Home Office officials “have acknowledged, internally, their lack of any other independent verification concerning the position on the ground in Rwanda”.

The barrister later argued that some asylum claims are improperly rejected by the Rwandan Directorate-General of Immigration and Emigration (DGIE) without proper consideration, “effectively hidden from view”.

“The fact that a part of the Rwandan asylum system sometimes operates outside of Rwandan law… significantly increases the risk of arbitrary decision making,” she said.

Inside a refugee camp in Rwanda - video

The court heard that the government of Rwanda denies that the DGIE makes these decisions.

In written submissions, lawyers for the asylum seekers and charities said that UNHCR had raised concerns with Home Office officials in March over the treatment of asylum seekers from the Middle East or who are LGBT.

They said UNHCR reported that asylum-seekers from the Middle East were “systematically rejected in their claims” for asylum in Rwanda with a 100 per cent refusal rate for Afghan, Syrian and Yemeni people.

Raza Husain QC, for some of the individuals, the charities and the union, added that the UN agency had “consistently received reports that LGBTQ+ asylum seekers are not able to register their claims based on their sexual orientation or gender identity because their claims are verbally rejected”.

The court heard that the government of Rwanda denies refusing access to LGBT asylum seekers, calling the allegation “demonstrably untrue”.

The Home Office is defending the claims, with lawyers arguing the memorandum of understanding agreed between the UK and Rwanda provides assurances that ensure everyone sent there will have a “safe and effective” refugee status determination procedure.

The Home Office legal team, which includes Lord Pannick QC and Sir James Eadie QC, also argued there is no risk of those who are not granted refugee status in Rwanda being removed to their country of origin.

“All the individual claimants who have received removal directions for removal to Rwanda have been pre-approved by Rwanda for the purposes of processing their asylum claims," they said in written submissions.

“There is no risk of them being refused entry.”

UK's first Rwanda deportation flight cancelled - video

The barristers, who are due to begin their oral arguments on Wednesday, added: “Rwanda does not conduct forcible removals to the countries of which these claimants are nationals.”

The government’s lawyers added there was no risk of indirect refoulement as “the only country they could be returned to is the UK”.

They added the UK’s agreement with Rwanda provided “assurances” on “concerns” over with the east African country’s refugee status determination procedure raised by UNHCR.

The hearing is due to last for five days, with a second hearing in a claim brought by the group Asylum Aid taking place in October.

Decisions on both sets of claims are expected to be given in writing at the same time.

Day 5, Abu Dhabi Test: At a glance

Moment of the day When Dilruwan Perera dismissed Yasir Shah to end Pakistan’s limp resistance, the Sri Lankans charged around the field with the fevered delirium of a side not used to winning. Trouble was, they had not. The delivery was deemed a no ball. Sri Lanka had a nervy wait, but it was merely a stay of execution for the beleaguered hosts.

Stat of the day – 5 Pakistan have lost all 10 wickets on the fifth day of a Test five times since the start of 2016. It is an alarming departure for a side who had apparently erased regular collapses from their resume. “The only thing I can say, it’s not a mitigating excuse at all, but that’s a young batting line up, obviously trying to find their way,” said Mickey Arthur, Pakistan’s coach.

The verdict Test matches in the UAE are known for speeding up on the last two days, but this was extreme. The first two innings of this Test took 11 sessions to complete. The remaining two were done in less than four. The nature of Pakistan’s capitulation at the end showed just how difficult the transition is going to be in the post Misbah-ul-Haq era.

Muslim Council of Elders condemns terrorism on religious sites

The Muslim Council of Elders has strongly condemned the criminal attacks on religious sites in Britain.

It firmly rejected “acts of terrorism, which constitute a flagrant violation of the sanctity of houses of worship”.

“Attacking places of worship is a form of terrorism and extremism that threatens peace and stability within societies,” it said.

The council also warned against the rise of hate speech, racism, extremism and Islamophobia. It urged the international community to join efforts to promote tolerance and peaceful coexistence.

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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

Updated: September 06, 2022, 11:39 PM