Pipe Major Paul Burns of the Royal Regiment of Scotland helps to close Queen Elizabeth II's state funeral last month. Getty Images
Pipe Major Paul Burns of the Royal Regiment of Scotland helps to close Queen Elizabeth II's state funeral last month. Getty Images
Pipe Major Paul Burns of the Royal Regiment of Scotland helps to close Queen Elizabeth II's state funeral last month. Getty Images
Pipe Major Paul Burns of the Royal Regiment of Scotland helps to close Queen Elizabeth II's state funeral last month. Getty Images

King Charles starts the day with bagpipes at his London home


Simon Rushton
  • English
  • Arabic

Bagpipes are being played as a morning alarm call for King Charles III, keeping up a royal tradition that began with Queen Victoria.

For the first time since he acceded to the throne, on Wednesday the pipes played at Clarence House, the new king’s London residence until he makes an expected move to Buckingham Palace.

Pipe Major Paul Burns, from the Royal Regiment of Scotland, marched in the grounds of Clarence House wearing full Highland regalia.

The 15-minute 9am musical call began 179 years ago during Queen Victoria's reign.

“His Majesty’s Pipe Major played for the first time in the Clarence House garden this morning, as The King woke up in residence,” said a tweet from the royal family account.

“The position was created by Queen Victoria in 1843, and Queen Elizabeth enjoyed the special tradition following her Accession to the Throne in 1952.”

The session is split into two seven-minute slots separated by a one-minute interlude.

Pipers become members of the royal household and are often responsible for greeting people before they meet the monarch during official engagements.

Maj Burns played the lament Sleep, Dearie, Sleep when Queen Elizabeth II's coffin was carried from Westminster Abbey at the end of her funeral on September 19.

  • King Charles III follows behind the coffin of Queen Elizabeth II, draped in the Royal Standard with the Imperial State Crown and the Sovereign's orb and sceptre on top, as it is carried out of Westminster Abbey after her state funeral. Reuters
    King Charles III follows behind the coffin of Queen Elizabeth II, draped in the Royal Standard with the Imperial State Crown and the Sovereign's orb and sceptre on top, as it is carried out of Westminster Abbey after her state funeral. Reuters
  • The ceremonial procession of the coffin of Queen Elizabeth travels down the Long Walk as it arrives at Windsor Castle for the Committal Service at St George's Chapel. AP
    The ceremonial procession of the coffin of Queen Elizabeth travels down the Long Walk as it arrives at Windsor Castle for the Committal Service at St George's Chapel. AP
  • Pall bearers carry the coffin into St. George's Chapel, in Windsor. AP
    Pall bearers carry the coffin into St. George's Chapel, in Windsor. AP
  • A Royal Guard stands by floral tributes at Windsor Castle. AFP
    A Royal Guard stands by floral tributes at Windsor Castle. AFP
  • The coffin of Queen Elizabeth is pulled on a gun carriage by Royal Navy sailors to Westminster Abbey. Getty Images
    The coffin of Queen Elizabeth is pulled on a gun carriage by Royal Navy sailors to Westminster Abbey. Getty Images
  • Prince William and Prince Harry follow the coffin of the queen after her state funeral in Westminster Abbey. AP
    Prince William and Prince Harry follow the coffin of the queen after her state funeral in Westminster Abbey. AP
  • Emma, the monarch's fell pony, stands as Queen Elizabeth's coffin passes at Windsor Castle. PA
    Emma, the monarch's fell pony, stands as Queen Elizabeth's coffin passes at Windsor Castle. PA
  • Members of the royal household stand with Queen Elizabeth's Corgis, Muick and Sandy, as they await the funeral cortege at St. George's Chapel, Windsor. AP
    Members of the royal household stand with Queen Elizabeth's Corgis, Muick and Sandy, as they await the funeral cortege at St. George's Chapel, Windsor. AP
  • Catherine, Princess of Wales, attends the state funeral service in London. AFP
    Catherine, Princess of Wales, attends the state funeral service in London. AFP
  • The coffin of Queen Elizabeth is pulled along The Mall following her funeral service in Westminster Abbey. AP
    The coffin of Queen Elizabeth is pulled along The Mall following her funeral service in Westminster Abbey. AP
  • Flowers thrown by the public lie on the hearse carrying the coffin as it arrives at Windsor Castle. AP
    Flowers thrown by the public lie on the hearse carrying the coffin as it arrives at Windsor Castle. AP
  • King Charles at the state funeral in London. Reuters
    King Charles at the state funeral in London. Reuters
  • People sleep before the funeral service at Westminster Abbey. AFP
    People sleep before the funeral service at Westminster Abbey. AFP
  • A giant screen honouring the late queen at Piccadilly Circus in London. EPA
    A giant screen honouring the late queen at Piccadilly Circus in London. EPA
  • King Charles looks towards the coffin of his mother at Westminster Abbey. Getty Images
    King Charles looks towards the coffin of his mother at Westminster Abbey. Getty Images
  • Meghan, Duchess of Sussex, sitting in a car as a British flag is reflected in its window. AFP
    Meghan, Duchess of Sussex, sitting in a car as a British flag is reflected in its window. AFP
  • Buckingham Palace household staff return through the gates of the palace after paying their respects. AFP
    Buckingham Palace household staff return through the gates of the palace after paying their respects. AFP
  • Staff Sergeant Yeoman Darren Fowler, right, and Captain Rebecca Cooper from the Royal Signals at the Elizabeth Tower, checking that Big Ben Chimes in time with gunfire during the state funeral procession. EPA
    Staff Sergeant Yeoman Darren Fowler, right, and Captain Rebecca Cooper from the Royal Signals at the Elizabeth Tower, checking that Big Ben Chimes in time with gunfire during the state funeral procession. EPA
  • King Charles salutes as he is driven past Wellington Arch in London. Getty Images
    King Charles salutes as he is driven past Wellington Arch in London. Getty Images
  • The London skyline is seen as the procession moves down The Mall. Getty Images
    The London skyline is seen as the procession moves down The Mall. Getty Images
  • The coffin of the queen is pulled on a gun carriage by Royal Navy sailors from Westminster Abbey. Getty Images
    The coffin of the queen is pulled on a gun carriage by Royal Navy sailors from Westminster Abbey. Getty Images
  • Princess Charlotte arrives by car ahead of the funeral in central London. AP
    Princess Charlotte arrives by car ahead of the funeral in central London. AP
  • The coffin is carried into St George's Chapel for the Committal Service, in Windsor Castle. AP
    The coffin is carried into St George's Chapel for the Committal Service, in Windsor Castle. AP
  • A woman cries in London's Hyde Park while watching the funeral service. AP
    A woman cries in London's Hyde Park while watching the funeral service. AP
  • Prince George looks towards his father Prince William during the Committal Service at St George's Chapel. Getty Images
    Prince George looks towards his father Prince William during the Committal Service at St George's Chapel. Getty Images
  • Queen Elizabeth's coffin is driven along the Long Walk towards Windsor Castle. Reuters
    Queen Elizabeth's coffin is driven along the Long Walk towards Windsor Castle. Reuters
  • People waiting along the route that the coffin will be pulled on a gun carriage in central London. AP
    People waiting along the route that the coffin will be pulled on a gun carriage in central London. AP
  • King Charles and the Queen Consort Camilla follow the coffin at St George's Chapel. AP
    King Charles and the Queen Consort Camilla follow the coffin at St George's Chapel. AP
  • The Royal State Hearse arrives at Windsor Castle. Getty Images
    The Royal State Hearse arrives at Windsor Castle. Getty Images
  • King Charles follows the State Gun Carriage as it carries the coffin at Westminster Abbey. PA
    King Charles follows the State Gun Carriage as it carries the coffin at Westminster Abbey. PA
  • Members of the public gather to see the coffin as it travels from Westminster Abbey to Wellington Arch in London. Getty Images
    Members of the public gather to see the coffin as it travels from Westminster Abbey to Wellington Arch in London. Getty Images
  • King Charles and members of the royal family follow behind the coffin as it is carried into Westminster Abbey. PA
    King Charles and members of the royal family follow behind the coffin as it is carried into Westminster Abbey. PA
  • The Imperial State Crown resting on the coffin. Getty Images
    The Imperial State Crown resting on the coffin. Getty Images
  • The hearse transporting the coffin is covered in flowers thrown by the public. AFP
    The hearse transporting the coffin is covered in flowers thrown by the public. AFP
  • The Bearer Party of The Queen's Company, 1st Battalion Grenadier Guards carries the coffin from Westminster Abbey. AFP
    The Bearer Party of The Queen's Company, 1st Battalion Grenadier Guards carries the coffin from Westminster Abbey. AFP

King Charles has also spoken of his love for clocks, during a special edition of The Repair Shop TV show.

“To me, I just love the sound, the tick-tock, but also if they chime. That’s why I love grandfather clocks.

“I find it rather reassuring in a funny way and they become really special parts of the house … the beating heart of it. So that’s why they matter to me."

Charles also used the show to lament the lack of vocational education in schools, which he called a “great tragedy”.

For a special one-off episode to mark the BBC’s centenary, filmed when King Charles was still the Prince of Wales, presenter Jay Blades and production team visited the British royal.

“I still think the great tragedy is the lack of vocational education in schools,” he said. "Actually, not everybody is designed for the academic."

MATCH INFO

Euro 2020 qualifier

Fixture: Liechtenstein v Italy, Tuesday, 10.45pm (UAE)

TV: Match is shown on BeIN Sports

TOURNAMENT INFO

Fixtures
Sunday January 5 - Oman v UAE
Monday January 6 - UAE v Namibia
Wednesday January 8 - Oman v Namibia
Thursday January 9 - Oman v UAE
Saturday January 11 - UAE v Namibia
Sunday January 12 – Oman v Namibia

UAE squad
Ahmed Raza (captain), Rohan Mustafa, Mohammed Usman, CP Rizwan, Waheed Ahmed, Zawar Farid, Darius D’Silva, Karthik Meiyappan, Jonathan Figy, Vriitya Aravind, Zahoor Khan, Junaid Siddique, Basil Hameed, Chirag Suri

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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Look north

BBC business reporters, like a new raft of government officials, are being removed from the national and international hub of London and surely the quality of their work must suffer.

Updated: October 26, 2022, 12:13 PM