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 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."
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Euro 2020 qualifier
Fixture: Liechtenstein v Italy, Tuesday, 10.45pm (UAE)
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TOURNAMENT INFO
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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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Zayed Sustainability Prize
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.