Queen Elizabeth II dies — follow the latest news as the world mourns
Britain's military, civil service and police are working together to make sure that Queen Elizabeth II's funeral goes smoothly. Heads of state will attend, including US President Joe Biden and his armoured limousine known as the 'Beast'.
Security services will be under pressure, assisted by police officers drafted in to London from forces across the UK.
On Monday, King Charles III, accompanied by Queen Consort Camilla, visited Parliament in London before flying to Scotland for a service at St Giles’ Cathedral in Edinburgh. This was attended by other royals and where the crown of Scotland was rested on the queen’s coffin.
On Tuesday, thousands of people jostled to meet the couple outside Hillsborough Castle in Northern Ireland, as they exchanged laughs and smiles and received condolences in the sunshine.
On Wednesday, the queen, her coffin draped with the Royal Standard, was moved in a royal procession to Westminster Hall. She will lie in state there and hundreds of thousands of people will file past to pay their last respects before her funeral.
Thursday
The lying-in-state continues and another rehearsal of the state funeral procession takes place. By 10am on Thursday, the queue to view her coffin was about five kilometres long.
King Charles is spending a day of reflection at his 18th-century Highgrove estate near Tetbury, Gloucestershire, which serves as his private home.
The Prince and Princess of Wales, William and Kate, are going to Sandringham, in Norfolk, to view floral tributes left by the public.
The Earl and Countess of Wessex are travelling to Manchester, where they will light a memorial candle and view the floral tributes left in St Ann's Square.
Anne, the Princess Royal, and her husband Sir Tim Laurence, are visiting Glasgow to meet representatives of organisations of which the queen was patron.
Senior barristers, now known as King's Counsel after the queen’s death, are taking part in a wreath-laying ceremony at Gray's Inn Chapel, near the Old Bailey court complex in central London.
The world's leading insurance market, Lloyd's of London, is sounding the historic Lutine Bell to mark the death of the queen and the reign of Britain's new king.
Friday
King Charles will head to the Welsh capital Cardiff for a service in Llandaff Cathedral. He will also host an audience with Wales’ First Minister Mark Drakeford at Cardiff Castle.
On returning to Buckingham Palace, he will attend a meeting with faith leaders.
The king, Princess Anne, the Duke of York and the Earl of Wessex will mount a 15-minute vigil around the queen’s coffin as it lies in state at 7.30pm.
Saturday
The security operation will fully come into effect as royals from around the world and leading politicians arrive in London, with some scheduled to have audiences with the king.
He will also visit members of the police and military to thank them for their work, before hosting a reception for foreign dignitaries at Buckingham Palace.
Sunday
The final state funeral rehearsals will take place.
Prime Minister Liz Truss will have an audience with the king. Another reception will be held for heads of state.
The funeral's order of service, chosen by the queen, will be published.
Monday
At 10.44am, Queen Elizabeth's coffin will be moved to Westminster Abbey on a 123-year-old gun carriage.
A team of 98 Royal Navy sailors known as the Sovereign’s Guard — with 40 more sailors marching behind the carriage to act as a brake — will pull the carriage using white ropes.
The king will once again lead his family in marching behind the coffin.
About 200 musicians from the Pipes & Drums of Scottish and Irish Regiments, the Brigade of Gurkhas, and the Royal Air Force will join the procession.
At 11am, Britain will fall silent before the funeral service begins, lasting an hour, finishing with trumpeters playing the Last Post.
Afterwards, the king and his family will walk behind the queen’s coffin to Wellington Arch, near Green Park and a short distance from Buckingham Palace.
The coffin will be driven to Windsor for a committal service in St George’s Chapel at 4pm.
Finally, at 7pm, the queen's closest family will return to the chapel for a private burial service.
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Global state-owned investor ranking by size
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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
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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
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