The centenary of the discovery of King Tutankhamun’s tomb has been marked worldwide with exhibits and festivals befitting the ancient Egyptian royalty it celebrates.
While the proudest honour is undoubtedly reserved for Egypt, where the archaeological wonder was unearthed, the tomb’s discovery by British historian Howard Carter has made the 100 years since its finding a cause celebre in the UK.
With the financial backing of a Welsh aristocrat named George Herbert, Carter from South Yorkshire in England had been searching the Egyptian sands for six years when he dug up the final resting place of the famous Egyptian Pharaoh Tutankhamun, or King Tut for short.
While Carter is the Englishman most venerated for the famous unearthing, there is another less credited compatriot who uncovered the first clues to the location of the hidden tomb.
Born in Barnsley in South Yorkshire, artist-turned-archaeologist Harold Jones was a friend of Carter’s who had been excavating around the site of the Valley of the Kings since 1905.
During the course of his digging he unearthed rings and small objects bearing the name of Tutankhamun, which led him to suspect that a tomb of someone by that name existed.
Unfortunately, an early death from tuberculosis in 1911 put paid to Jones’s quest but the mantle was carried forward by his dear friend Carter who went on to make the famous discovery the following decade.
An exhibition called TUT’22: the Life of Tutankhamun at the Experience Barnsley museum in Jones’s home town pays homage to his lesser known influence on one of the 20th Century’s greatest archaeological discoveries.
Curated by another Barnsley native, BAFTA award-winning TV Egyptologist Prof Joann Fletcher, the exhibit is an attempt to write Jones back into the history books.
“Carter built on his legacy to eventually discover the tomb of Tutankhamun in 1922,” Prof Fletcher said.
“But, as I always say, it was our lad, Harold, Barnsley born, who first lit that fire on the trail to Tutankhamun.”
The tomb of Tutankhamun, who ruled for about ten years after taking over the throne when he was 9 years old in around 1332 BC, was eventually found inside the Valley of the Kings in Egypt during the archaeological dig which began on November 4, 1922.
More than 3,000 years-old, the tomb had been hidden for several centuries. When it was finally found, a hoard of treasures, including a solid god coffin, a dagger made from meteorite iron and Tutankhamun’s famous golden death mask, were discovered alongside it.
Carter’s discovery in Egypt, a UK colony at the time, was eagerly followed by the British king and queen and gained him great renown for creating new standards in archaeology.
The archaeologist spent more than a decade cataloguing the 5,398 items discovered inside the tomb and the techniques and tools Carter used when recording his findings were copied by historians and archaeologists in future digs.
Found almost entirely intact and undamaged, Tutankhamun’s tomb allowed Egyptologists to better understand the rich ancient history of the North African country.
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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
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
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
Ten10 Cricket League
Venue and schedule Sharjah Cricket Stadium, December 14 to 17
Teams
Maratha Arabians Leading player: Virender Sehwag; Top picks: Mohammed Amir, Imad Wasim; UAE players: Shaiman Anwar, Zahoor Khan
Bengal Lions Leading player: Sarfraz Ahmed; Top picks: Sunil Narine, Mustafizur Rahman; UAE players: Mohammed Naveed, Rameez Shahzad
Kerala Kings Leading player: Eoin Morgan; Top picks: Kieron Pollard, Sohail Tanvir; UAE players: Rohan Mustafa, Imran Haider
Pakhtoons Leading player: Shahid Afridi; Top picks: Fakhar Zaman, Tamim Iqbal; UAE players: Amjad Javed, Saqlain Haider
Punjabi Legends Leading player: Shoaib Malik; Top picks: Hasan Ali, Chris Jordan; UAE players: Ghulam Shabber, Shareef Asadullah
Team Sri Lanka Cricket Will be made up of Colombo players who won island’s domestic limited-overs competition
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
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The finalists
Player of the Century, 2001-2020: Cristiano Ronaldo (Juventus), Lionel Messi (Barcelona), Mohamed Salah (Liverpool), Ronaldinho
Coach of the Century, 2001-2020: Pep Guardiola (Manchester City), Jose Mourinho (Tottenham Hotspur), Zinedine Zidane (Real Madrid), Sir Alex Ferguson
Club of the Century, 2001-2020: Al Ahly (Egypt), Bayern Munich (Germany), Barcelona (Spain), Real Madrid (Spain)
Player of the Year: Cristiano Ronaldo, Lionel Messi, Robert Lewandowski (Bayern Munich)
Club of the Year: Bayern Munich, Liverpool, Real Madrid
Coach of the Year: Gian Piero Gasperini (Atalanta), Hans-Dieter Flick (Bayern Munich), Jurgen Klopp (Liverpool)
Agent of the Century, 2001-2020: Giovanni Branchini, Jorge Mendes, Mino Raiola
Mica
Director: Ismael Ferroukhi
Stars: Zakaria Inan, Sabrina Ouazani
3 stars