Queen’s children hold sombre vigil around her coffin in Edinburgh

Queen Elizabeth II dies — follow the latest news as the world mourns

All four of the queen’s children guarded her coffin for a short vigil of solemn reflection while the first members of the public filed past in Edinburgh on Monday.

Just a few hours after attending a service of thanksgiving for the queen, King Charles III, head bowed, returned to St Giles’ Cathedral with his sister the Princess Royal and brothers the Duke of York and Earl of Wessex.

Just before the vigil began, members of the public were allowed to pass the queen’s coffin for the first time since her death on Thursday.

King Charles, Princess Royal Anne, Prince Andrew and Prince Edward looked sombre as they took their places at the four sides of the oak coffin.

They stood alongside four suited members of the Royal Company of Archers, who were standing guard dressed in long-feathered hats and armed with bows and quivers.

The procession of members of the public queuing to view the coffin on Monday evening was temporarily paused to allow the royals to take their places.

Procession of Queen Elizabeth II's coffin through Edinburgh - in pictures

Prince Andrew kept his eyes closed for some time during the vigil, while Princess Royal Anne and Prince Edward had their eyes fixed towards the floor.

King Charles, wearing Prince Charles Edward Stuart tartan and white heather in his lapel from Balmoral, kept his hands joined and also looked towards the floor.

Many of those filing past bowed to the new monarch.

The Queen Consort and Countess of Wessex sat on seats opposite the coffin while the vigil, which began at 7.46pm and finished at 7.56pm, took place in the ancient cathedral.

The UK mourns Queen Elizabeth II - in pictures

The archers have been completing 20-minute periods of standing guard at the coffin, which will remain at St Giles’ for 24 hours before it is taken to London to sit in state.

Members of the crowd cheered as King Charles arrived at the cathedral, and as he departed.

As he drove past them, they took pictures and video and said: “Here he is. Here he is. It’s the king.”

King Charles III leads procession behind queen's coffin in Edinburgh - video

King Charles waved at onlookers waiting at the barriers to see him.

One woman was heard to say: “I missed him earlier and travelled up from Glasgow to see him. I waited five hours — I finally saw him.”

The specs

Price, base / as tested Dh1,470,000 (est)
Engine 6.9-litre twin-turbo W12
Gearbox eight-speed automatic
Power 626bhp @ 6,000rpm
Torque: 900Nm @ 1,350rpm
Fuel economy, combined 14.0L / 100km

How to protect yourself when air quality drops

Install an air filter in your home.

Close your windows and turn on the AC.

Shower or bath after being outside.

Wear a face mask.

Stay indoors when conditions are particularly poor.

If driving, turn your engine off when stationary.

Closing the loophole on sugary drinks

As The National reported last year, non-fizzy sugared drinks were not covered when the original tax was introduced in 2017. Sports drinks sold in supermarkets were found to contain, on average, 20 grams of sugar per 500ml bottle.

The non-fizzy drink AriZona Iced Tea contains 65 grams of sugar – about 16 teaspoons – per 680ml can. The average can costs about Dh6, which would rise to Dh9.

Drinks such as Starbucks Bottled Mocha Frappuccino contain 31g of sugar in 270ml, while Nescafe Mocha in a can contains 15.6g of sugar in a 240ml can.

Flavoured water, long-life fruit juice concentrates, pre-packaged sweetened coffee drinks fall under the ‘sweetened drink’ category

Not taxed:

Freshly squeezed fruit juices, ground coffee beans, tea leaves and pre-prepared flavoured milkshakes do not come under the ‘sweetened drink’ band.

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On Women's Day

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The National Editorial: Is there much to celebrate on International Women's Day 2021?

Justin Thomas: Challenge the notion that 'men are from Mars, women are from Venus'

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

Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

Profile

Company name: Marefa Digital

Based: Dubai Multi Commodities Centre

Number of employees: seven

Sector: e-learning

Funding stage: Pre-seed funding of Dh1.5m in 2017 and an initial seed round of Dh2m in 2019

Investors: Friends and family

E-cigarettes report

Tobacco giants, under attack from governments and forced to print gruesome warnings on their products, pour millions into 'healthier' e-cigarette products

Company Profile

Company name: Yeepeey

Started: Soft launch in November, 2020

Founders: Sagar Chandiramani, Jatin Sharma and Monish Chandiramani

Based: Dubai

Industry: E-grocery

Initial investment: $150,000

Future plan: Raise $1.5m and enter Saudi Arabia next year