King Charles III speaks at Westminster Hall, where both Houses of Parliament were meeting on Monday to express their condolences after the death of Queen Elizabeth II. AP
King Charles III speaks at Westminster Hall, where both Houses of Parliament were meeting on Monday to express their condolences after the death of Queen Elizabeth II. AP
King Charles III speaks at Westminster Hall, where both Houses of Parliament were meeting on Monday to express their condolences after the death of Queen Elizabeth II. AP
King Charles III speaks at Westminster Hall, where both Houses of Parliament were meeting on Monday to express their condolences after the death of Queen Elizabeth II. AP

Stability and history as King Charles turns to Shakespeare in first address to Parliament


Thomas Harding
  • English
  • Arabic

Between four walls in which 1,000 years of regal and political history has unfolded, King Charles III on Monday addressed the British Parliament for the first time, stating his resolve to uphold his mother’s devotion to government.

Watched by members of the Houses of Lords and Commons, the king entered the north door of the ancient Westminster Hall, smiling at faces he recognised as he walked down the aisle, within touching distance of The National’s seat.

Dressed in a black tie and coat tails and accompanied by Queen Consort Camilla, the monarch appeared relaxed and content as he moved calmly towards the raised, red throne, marking a crucial constitutional moment in the transition of power after Queen Elizabeth II’s death.

For the first time, it was decided that the condolences offered, known as the Presentation of Address, should be made in the same ceremony in which the new king responded in person, making Monday’s event one of special significance.

King Charles III led a procession behind the queen’s coffin along Edinburgh’s Royal Mile on Monday as the cortege made its way to St Giles' Cathedral for a service of remembrance.

The new monarch met with mourners outside Holyroodhouse after arriving from London, shaking handing, accepting condolences and reading floral tributes left for the queen, as officials waited to offer him the keys to Edinburgh.

The tune of God Save the King rang out around the city, before a 21 gun salute was fired and the king was invited to inspect the guard of honour.

The coffin rested at St Giles' Cathedral for a period of 24 hours to enable people of Scotland to pay their last respects. Continuous vigils mounted on the coffin by the Royal Company of Archers while the King and royals mounted an evening vigil on Monday.

At the outset of the day, the hum of politicians’ murmurs fell silent as 16 members of King’s Bodyguard slow-marched to the Westminster Hall steps, followed by the nine silver helmets with white swan-feather plumes of the Honourable Corps of Gentlemen at Arms.

The sense of occasion was immense as the grey head of the new monarch emerged at the north door of Westminster Hall, King Charles passed the rows of his new subjects across the same paving stones that William II had at the end of the 11th century and where Charles I faced trial and was sentenced to death in 1649.

  • Britain's King Charles III and Queen Consort Camilla sit at Westminster Hall, where both Houses of Parliament are meeting to offer their condolences after the death of Queen Elizabeth II, in London. AP
    Britain's King Charles III and Queen Consort Camilla sit at Westminster Hall, where both Houses of Parliament are meeting to offer their condolences after the death of Queen Elizabeth II, in London. AP
  • King Charles gives his address thanking the members of the House of Lords and the House of Commons for their condolences. PA
    King Charles gives his address thanking the members of the House of Lords and the House of Commons for their condolences. PA
  • The king observes proceedings from his seat at Westminster Hall. PA
    The king observes proceedings from his seat at Westminster Hall. PA
  • Yeomen of the Guard march through Westminster Hall. Getty Images
    Yeomen of the Guard march through Westminster Hall. Getty Images
  • British Prime Minister Liz Truss in attendance. Getty Images
    British Prime Minister Liz Truss in attendance. Getty Images
  • A packed Westminster Hall at the Houses of Parliament. Getty Images
    A packed Westminster Hall at the Houses of Parliament. Getty Images
  • Britain's former prime minister Boris Johnson awaits the arrival of King Charles. Getty Images
    Britain's former prime minister Boris Johnson awaits the arrival of King Charles. Getty Images
  • Yeomen of the Guard arrive for the presentation of addresses. Getty Images
    Yeomen of the Guard arrive for the presentation of addresses. Getty Images
  • The order of events. Getty Images
    The order of events. Getty Images
  • King Charles waves as he leaves Clarence House for Westminster Hall. AP
    King Charles waves as he leaves Clarence House for Westminster Hall. AP
  • The king and the queen consort pass Big Ben en route to Westminster Hall. PA
    The king and the queen consort pass Big Ben en route to Westminster Hall. PA

That constitutional crisis between crown and parliament has long since been resolved but constant reminders in both ceremony and law were further cemented during the 40-minute service.

“Those revolutions led to our constitutional freedoms that set up the foundation for a stable monarchy which protects liberty,” said Sir Lindsay Hoyle, Speaker of the Commons.

He referred to the monarchy being a “measure of stability in an everchanging world”. Then, in condolence for the king’s loss, he said: “Deep is our grievance, we know yours is deeper.”

As King Charles listened, one hand shifted from the throne’s arm on to his lap and back again as he settled into becoming accustomed to being enthroned, sat before the most senior ranks of his subjects.

The queen consort, dressed in black, remained resolutely upright as those in Westminster Hall, along with an international audience of millions, listened to the king’s speech.

“As I stand before you today, I cannot help but feel the weight of history that surrounds us and which reminds us of the vital parliamentary traditions to which members of both houses dedicate yourselves, with such personal commitment, for the betterment of us all,” he said.

The Yeomen of the Guard march in before the arrival of King Charles III and Queen Consort Camilla at Westminster Hall, London, on Monday. PA
The Yeomen of the Guard march in before the arrival of King Charles III and Queen Consort Camilla at Westminster Hall, London, on Monday. PA

The words of condolence “so touchingly encompass” what his “beloved mother meant to us all”.

The great, decorative, hammerbeam roof of Westminster Hall was once called “the greatest creation of medieval timber architecture” and its scale matched the regal nature of the occasion.

Queen Elizabeth was only 25 when she came to the throne, pledging to maintain a constitutional government. “This vow she kept with unsurpassed devotion,” said the king, 73. “Which, with God's help and your counsels, I am resolved faithfully to follow.”

In tribute to his mother, he said: “As Shakespeare said of the earlier Queen Elizabeth — 'she was a pattern to all princes living'.”

The addresses by both the Lords and Commons are an essential part to Britain’s transition of power from queen to king. Each expresses condolence for the dead sovereign before pledging loyalty to the new monarch.

After each address was read it was formally presented to King Charles, who briefly held the documents before handing them to his kilted equerry, Maj Johnny Thompson.

The Lord Speaker, Baron Mcfall of Alcluith, led the first address and instantly captured the mood of those assembled and beyond the thick medieval walls.

The addresses are an essential part of Britain’s transition of power from queen to king. AFP
The addresses are an essential part of Britain’s transition of power from queen to king. AFP

The queen had appeared indestructible and “we and the nation have closed our eyes to this inevitability” of her passing, he said, and her people now felt “a sense of loss beyond measure”.

That loss will become increasingly evident in the coming days.

As the crowds of Lords, Cabinet members, current and former prime ministers drifted out of the hall, with a sense of reverence in an act of history witnessed, yellow-jacketed workers entered. Within a day, they will have erected the catafalque on which the queen’s coffin will be placed.

Then queues measuring more than eight kilometres will form as up to 500,000 of Queen Elizabeth II’s subjects enter the hall of monarchs to say their last goodbyes.

King Charles III through the years – in pictures

  • A photo released by Buckingham Palace as they announced that King Charles III had been diagnosed with cancer. All Photos: Getty Images unless stated
    A photo released by Buckingham Palace as they announced that King Charles III had been diagnosed with cancer. All Photos: Getty Images unless stated
  • King Charles attends the Sunday service at the Church of St Mary Magdalene on the Sandringham estate in January
    King Charles attends the Sunday service at the Church of St Mary Magdalene on the Sandringham estate in January
  • King Charles and Queen Camilla leaving The London Clinic in January. The King had been receiving treatment for an enlarged prostate.
    King Charles and Queen Camilla leaving The London Clinic in January. The King had been receiving treatment for an enlarged prostate.
  • King Charles delivers his Christmas message at Buckingham Palace in December 2023
    King Charles delivers his Christmas message at Buckingham Palace in December 2023
  • King Charles delivers an address at the opening ceremony of the Cop28 Summit in December 2023 in Dubai
    King Charles delivers an address at the opening ceremony of the Cop28 Summit in December 2023 in Dubai
  • King Charles and Prince William attend the National Service of Remembrance at The Cenotaph in November 2023 in London
    King Charles and Prince William attend the National Service of Remembrance at The Cenotaph in November 2023 in London
  • King Charles and Queen Camilla at the State Opening of Parliament in November 2023
    King Charles and Queen Camilla at the State Opening of Parliament in November 2023
  • King Charles waters and plants a tree watched by President of Kenya, William Ruto in October 2023 in Nairobi
    King Charles waters and plants a tree watched by President of Kenya, William Ruto in October 2023 in Nairobi
  • King Charles and US President Joe Biden review a guard of honour at Windsor Castle in July 2023
    King Charles and US President Joe Biden review a guard of honour at Windsor Castle in July 2023
  • Catherine, Princess of Wales, Prince William, King Charles and Queen Camilla during the National Service of Thanksgiving and Dedication at St Giles' Cathedral in Edinburgh, in July 2023
    Catherine, Princess of Wales, Prince William, King Charles and Queen Camilla during the National Service of Thanksgiving and Dedication at St Giles' Cathedral in Edinburgh, in July 2023
  • King Charles and Queen Camilla on the balcony of Buckingham Palace, after his coronation. PA
    King Charles and Queen Camilla on the balcony of Buckingham Palace, after his coronation. PA
  • King Charles, carrying the Sovereign's Orb and Sceptre, leaves Westminster Abbey after the Coronation in May 2023. AFP
    King Charles, carrying the Sovereign's Orb and Sceptre, leaves Westminster Abbey after the Coronation in May 2023. AFP
  • King Charles III is crowned with St Edward's Crown by The Archbishop of Canterbury Justin Welby during his coronation ceremony in Westminster Abbey in May 2023. PA
    King Charles III is crowned with St Edward's Crown by The Archbishop of Canterbury Justin Welby during his coronation ceremony in Westminster Abbey in May 2023. PA
  • King Charles and Queen Consort Camilla, centre, with German President Frank-Walter Steinmeier and his wife Elke Buedenbender during the king's state visit in March 2023
    King Charles and Queen Consort Camilla, centre, with German President Frank-Walter Steinmeier and his wife Elke Buedenbender during the king's state visit in March 2023
  • King Charles and Camilla during a visit to the Bangladeshi community of Brick Lane, London, in February 2023
    King Charles and Camilla during a visit to the Bangladeshi community of Brick Lane, London, in February 2023
  • King Charles welcomes Rishi Sunak during an audience at Buckingham Palace, where he invited the leader of the Conservative Party to form a new government in October 2022
    King Charles welcomes Rishi Sunak during an audience at Buckingham Palace, where he invited the leader of the Conservative Party to form a new government in October 2022
  • King Charles during the recording of his first Christmas broadcast at Windsor Castle in December 2022
    King Charles during the recording of his first Christmas broadcast at Windsor Castle in December 2022
  • King Charles follows the coffin of Queen Elizabeth as it is carried from Westminster Abbey after her state funeral. AP
    King Charles follows the coffin of Queen Elizabeth as it is carried from Westminster Abbey after her state funeral. AP
  • King Charles holds a vigil beside the coffin of his mother, Queen Elizabeth, as it lies in state on the catafalque in Westminster Hall. PA
    King Charles holds a vigil beside the coffin of his mother, Queen Elizabeth, as it lies in state on the catafalque in Westminster Hall. PA
  • King Charles greets members of the public as he walks by the gates of Buckingham Palace after the death of Queen Elizabeth. AP
    King Charles greets members of the public as he walks by the gates of Buckingham Palace after the death of Queen Elizabeth. AP
  • King Charles shakes hands with British Prime Minister Liz Truss during their first audience at Buckingham Palace
    King Charles shakes hands with British Prime Minister Liz Truss during their first audience at Buckingham Palace
  • King Charles III delivers his address to the nation and the Commonwealth from Buckingham Palace after the death of Queen Elizabeth II in September 2022
    King Charles III delivers his address to the nation and the Commonwealth from Buckingham Palace after the death of Queen Elizabeth II in September 2022
  • Prince Charles with Camilla and Prince William during the ceremonial state opening of parliament at the Palace of Westminster in 2022
    Prince Charles with Camilla and Prince William during the ceremonial state opening of parliament at the Palace of Westminster in 2022
  • Prince Charles and Camilla on a visit to Giza in Egypt in 2021
    Prince Charles and Camilla on a visit to Giza in Egypt in 2021
  • Prince Charles joined members of the British Asian Trust for a short bicycle ride as they launched the charity's Palaces on Wheels cycling event at Highgrove in 2021
    Prince Charles joined members of the British Asian Trust for a short bicycle ride as they launched the charity's Palaces on Wheels cycling event at Highgrove in 2021
  • Prince Charles walks behind the Duke of Edinburgh’s coffin during the funeral of Prince Philip in 2021
    Prince Charles walks behind the Duke of Edinburgh’s coffin during the funeral of Prince Philip in 2021
  • Queen Elizabeth and Prince Charles during the state opening of parliament at the Palace of Westminster, London, in 2019
    Queen Elizabeth and Prince Charles during the state opening of parliament at the Palace of Westminster, London, in 2019
  • Prince Charles, Prince William, Catherine, Duchess of Cambridge, Meghan, Duchess of Sussex and Prince Harry arrive for a Christmas Day church service on the Sandringham estate in December 2018
    Prince Charles, Prince William, Catherine, Duchess of Cambridge, Meghan, Duchess of Sussex and Prince Harry arrive for a Christmas Day church service on the Sandringham estate in December 2018
  • Prince Charles leads Meghan Markle up the aisle during her wedding to Prince Harry in St George's Chapel at Windsor Castle in 2018
    Prince Charles leads Meghan Markle up the aisle during her wedding to Prince Harry in St George's Chapel at Windsor Castle in 2018
  • Prince Charles and Camilla attend a dinner hosted by Queen Beatrix of the Netherlands, in Amsterdam in 2013
    Prince Charles and Camilla attend a dinner hosted by Queen Beatrix of the Netherlands, in Amsterdam in 2013
  • Prince Charles and Harry in front of an Apache helicopter at the Army Aviation Centre in Middle Wallop, 2011
    Prince Charles and Harry in front of an Apache helicopter at the Army Aviation Centre in Middle Wallop, 2011
  • Queen Elizabeth presents Prince Charles with the Royal Horticultural Society's Victoria Medal of Honour at the Chelsea Flower Show, west London, in 2009
    Queen Elizabeth presents Prince Charles with the Royal Horticultural Society's Victoria Medal of Honour at the Chelsea Flower Show, west London, in 2009
  • An official portrait to mark Prince Charles's 60th birthday in 2008
    An official portrait to mark Prince Charles's 60th birthday in 2008
  • Prince Charles and his new bride Camilla, Duchess of Cornwall, in the White Drawing Room at Windsor Castle after their wedding in April 2005
    Prince Charles and his new bride Camilla, Duchess of Cornwall, in the White Drawing Room at Windsor Castle after their wedding in April 2005
  • Charles with his sons William and Harry on a ski break at Klosters in Switzerland in 2005
    Charles with his sons William and Harry on a ski break at Klosters in Switzerland in 2005
  • Queen Elizabeth and Prince Charles in Avignon during a state visit to France in 1972
    Queen Elizabeth and Prince Charles in Avignon during a state visit to France in 1972
  • Prince Charles learns a soul dance routine at St George's Secondary School in Maida Vale, west London, in 1978
    Prince Charles learns a soul dance routine at St George's Secondary School in Maida Vale, west London, in 1978
  • Prince Philip, Prince William, Earl Spencer, Prince Harry and Prince Charles follow the coffin of Princess Diana at her funeral in London in September 1997
    Prince Philip, Prince William, Earl Spencer, Prince Harry and Prince Charles follow the coffin of Princess Diana at her funeral in London in September 1997
  • Diana and Prince Charles pose with their sons, Princes William and Harry, on Prince William's first day at Eton College in 1995
    Diana and Prince Charles pose with their sons, Princes William and Harry, on Prince William's first day at Eton College in 1995
  • Prince Charles and Diana on a visit to Nottingham in 1985
    Prince Charles and Diana on a visit to Nottingham in 1985
  • Diana and Prince Charles with Prince Harry leave St Mary's Hospital in Paddington, west London, in 1984
    Diana and Prince Charles with Prince Harry leave St Mary's Hospital in Paddington, west London, in 1984
  • Prince Charles and his wife Diana with their baby son, Prince William, at home in Kensington Palace in 1983
    Prince Charles and his wife Diana with their baby son, Prince William, at home in Kensington Palace in 1983
  • Prince Charles and Diana with son William in 1983
    Prince Charles and Diana with son William in 1983
  • Prince Charles and Diana on the balcony of Buckingham Palace on their wedding day in 1981
    Prince Charles and Diana on the balcony of Buckingham Palace on their wedding day in 1981
  • Prince Charles at a polo event in Windsor Great Park, accompanied by the queen and Prince Edward, in 1971
    Prince Charles at a polo event in Windsor Great Park, accompanied by the queen and Prince Edward, in 1971
  • Prince Charles leaving Caernarfon Castle after his investiture as Prince of Wales, in Gwynedd, 1969
    Prince Charles leaving Caernarfon Castle after his investiture as Prince of Wales, in Gwynedd, 1969
  • Prince Charles during a tour of Wales in 1969
    Prince Charles during a tour of Wales in 1969
  • Prince Charles playing cricket in 1968. He was playing for Lord Brabourne against a team of Grand Prix racing drivers.
    Prince Charles playing cricket in 1968. He was playing for Lord Brabourne against a team of Grand Prix racing drivers.
  • Prince Charles and Princess Anne at Windsor Great Park in 1968
    Prince Charles and Princess Anne at Windsor Great Park in 1968
  • Prince Charles at the University of Cambridge in 1967, where he was beginning his term at Trinity College
    Prince Charles at the University of Cambridge in 1967, where he was beginning his term at Trinity College
  • Queen Elizabeth and her family travel to Sandringham in 1966. Prince Andrew is on her lap, the Duke of Edinburgh to her left with Princess Anne on his lap, and Prince Charles, right
    Queen Elizabeth and her family travel to Sandringham in 1966. Prince Andrew is on her lap, the Duke of Edinburgh to her left with Princess Anne on his lap, and Prince Charles, right
  • Prince Charles, walking a Corgi, Princess Anne, Prince Andrew and their nanny Mabel Anderson at Euston Station, London, in 1963
    Prince Charles, walking a Corgi, Princess Anne, Prince Andrew and their nanny Mabel Anderson at Euston Station, London, in 1963
  • US President Dwight D Eisenhower, centre, with the British royal family, left to right, Prince Philip, Princess Anne, Queen Elizabeth and Prince Charles, at Balmoral Castle in 1959
    US President Dwight D Eisenhower, centre, with the British royal family, left to right, Prince Philip, Princess Anne, Queen Elizabeth and Prince Charles, at Balmoral Castle in 1959
  • Queen Elizabeth watches her son Prince Charles driving a toy car in the grounds of Balmoral Castle in 1952
    Queen Elizabeth watches her son Prince Charles driving a toy car in the grounds of Balmoral Castle in 1952
  • A young Prince Charles is perched on the lap of his father the Duke of Edinburgh, while his mother Queen Elizabeth II looks on in the grounds of Windlesham Moor in 1949
    A young Prince Charles is perched on the lap of his father the Duke of Edinburgh, while his mother Queen Elizabeth II looks on in the grounds of Windlesham Moor in 1949
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

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Stormy seas

Weather warnings show that Storm Eunice is soon to make landfall. The videographer and I are scrambling to return to the other side of the Channel before it does. As we race to the port of Calais, I see miles of wire fencing topped with barbed wire all around it, a silent ‘Keep Out’ sign for those who, unlike us, aren’t lucky enough to have the right to move freely and safely across borders.

We set sail on a giant ferry whose length dwarfs the dinghies migrants use by nearly a 100 times. Despite the windy rain lashing at the portholes, we arrive safely in Dover; grateful but acutely aware of the miserable conditions the people we’ve left behind are in and of the privilege of choice. 

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Madrid Open schedule

Men's semi-finals

Novak Djokovic (1) v Dominic Thiem (5) from 6pm

Stefanos Tsitsipas (8) v Rafael Nadal (2) from 11pm

Women's final

Simona Halep (3) v Kiki Bertens (7) from 8.30pm

MATCH INFO

What: 2006 World Cup quarter-final
When: July 1
Where: Gelsenkirchen Stadium, Gelsenkirchen, Germany

Result:
England 0 Portugal 0
(Portugal win 3-1 on penalties)

Updated: September 12, 2022, 1:55 PM