After 12 long years of clambering the fraught British political ladder, Liz Truss had finally conquered the summit. There was also one person who could help keep her there, the arch-political operator of his generation who had made and broken prime ministers.
Author Harry Cole told The National how her curious relationship with Michael Gove came back to bite her.
They were friends but she did not fit easily into his ideological circle of neoconservatives, not that Ms Truss was ever particularly firmly planted in any ideology.
Their friendship had extended to Ms Truss as foreign secretary lending Mr Gove her grand grace-and-favour flat in London when he abruptly separated from his wife in 2021.
But on becoming prime minister in early September there was no place for him in her Cabinet and she knew having such a canny politician on the backbenches could prove problematic.
A week before the annual Conservative Party conference she met Mr Gove and made him an offer.
“She has a strange relationship with Gove and knows him very well,” said Mr Cole, the co-author of an intriguing biography on Ms Truss. “That he is very good at politics but also troublemaker so she tried to make peace with him by dangling a very large job out of the country as ambassador to Israel or China. It was basically ‘name your job Michael’.”
But the offer came just as the mini-budget calamity was unravelling. On the Sunday that conference began, Mr Gove found himself on the same BBC political show as the prime minister.
“He came out and machine-gunned the entire budget,” said Cole. “There was an offer and that was his answer.”
Cole’s book, co-authored with James Heale, received national attention when the Labour leader Sir Keir Starmer used it as a quip during Prime Minister’s Questions.
“A book is being written about the prime minister’s time in office,” he said. “Apparently it’s going to be out by Christmas — is that the release date, or the title?”
The ensuing mirth at the Tory leader was prescient but Sir Keir was wrong on both counts. Ms Truss resigned 24 hours later and the book is titled: Out of the Blue: The inside story of the unexpected rise and rapid fall of Liz Truss.
Its sharp insights into Britain’s shortest-serving prime minister could well see it bulging from many Christmas stockings.
The idea for the book came to Cole, political editor for The Sun newspaper, when he realised in early July that a little known politician was going to lead the country.
“It was clear Liz was going to win the leadership but she was the most unknown inhabitant of that office so there was definitely a market for ‘who the hell is this person?’”
After a decade as Westminster lobby journalist, Cole had grown to know and like Ms Truss and her advisers, allowing him to detail her taxing trait of self-publicity.
“I don't think she's a bad person, I think she made some bad choices,” he told The National in a quiet corner of parliament. “There's two schools of thought on Liz with very little middle ground. She either brings out massive loyalty or …” He paused. “ … it’s not despair, as that is too hard a word, but head in hands and ‘what the…’”
He outlines Ms Truss's relentless “bulldozing mentality”, which is brutally unwrapped across the unauthorised biography’s highly readable pages.
In pursuit of power, the state-school-educated politician took every opportunity to publicise the good work she was doing for Britain and no better opportunity presented itself than her role as trade secretary, jetting around the globe to land post-Brexit trade deals.
In an extraordinary direct conversation with her US counterpart, she demonstrated her “total misunderstanding of social context and social norms” by going off “on a weird tangent about shortbread”, the book reveals.
“She was like a wrecking ball and didn’t really care about what was actually expected … she just got straight to the point.”
The Washington trip was not an immediate trade success but “Truss, unchained on the global stage, was only just warming up” the book warned.
Like a highly-paid Instagram influencer, the politician rigorously pursued the ideal tapestry for a picture.
In Sydney this meant ditching her entire political schedule to drive around the suburbs looking for “the hipster coffee capital of the world that was relying on British imports.” She was finally snapped with a very British sausage role in one hand and espresso in another.
But the results failed to meet her high editorial standards and the entourage headed to a car park near Sydney Harbour Bridge, where Ms Truss was pictured on a British-made Brompton bike with a Union Jack umbrella.
Editorial standards met, the picture went around the world accompanied by her Tweet of “Get on your bike and look for exports”.
When appointed foreign secretary by Boris Johnson in September 2021, it was another step on the quest for the top spot and by now she had developed a rock star’s taste for specific travel requirements.
British embassies were sent memos on what to expect:
— Double espressos served in a flat-white-sized takeaway cup.
— No pre-made or plastic-packed sandwiches
— No big-brand coffee.
— Bagels or sushi for lunch — absolutely no mayonnaise on anything, ever.
— A bottle of sauvignon blanc provided in the fridge of any overnight accommodation.
Her desire for the limelight was incessant. When she heard that Mr Johnson was meeting US President Donald Trump for preliminary trade talks in New York she ordered her staff to pull every string to get her in the room. They failed but their boss succeeded by collaring the then prime minister after a press conference, knowing he would accede to a direct request.
Ms Truss was “like the cat that got the cream” an aide recounted. “She was grinning ear to ear when she told us, ‘We’re in. I’ve sorted it!”
Exiting the meeting with the two world leaders, her first words were: “Get the pictures.”
Foreign travels meant that Ms Truss was stranded in Indonesia when Mr Johnson resigned in July only getting back to London two days later.
But she rapidly gained ground in the leadership contest, reaching the crucial second place behind Rishi Sunak and it was then that Cole, 36, knew the Tory membership would ultimately make her prime minister.
After Queen Elizabeth II’s death, Ms Truss waited until 23 September to launch the financial hand grenade of unfunded tax cuts that put her administration into an irrecoverable tailspin.
“I think she was in a hurry, she wanted to quickly turn it around,” said Cole “She thought ‘I'm at the peak of my powers, we are going to jump-start this thing’.”
As someone who was “transactional rather than ideological” Ms Truss had no tribe of Tories to rely on when things went wrong. “That's when the true sort of extent of her skills and all her failings became very clear and very quickly. She had tried to be too many things, too many people.”
What now for Ms Truss? “I imagine it's probably going to hit her quite hard at some point,” he sympathised. “But she's the youngest ever living former PM and obviously very talented as you don't get to that top job without having a pretty skilled control of politics. I’d be fascinated to see where she ends up.”
The book’s publication was delayed for two more chapters to be written on her six week premiership, one with the ambiguous title of “Into the Red” — either referring to the massive budget deficit or Labour’s likely general election victory as a result.
But Ms Truss indefatigable nature might suggest this will not be the last chapter.
Out of the Blue: The Inside Story of the Unexpected Rise and Rapid Fall of Liz Truss by Harry Cole and James Heale is published by William Collins in hardback on 24 November. Currently available on Kindle.
WORLD'S%2010%20HIGHEST%20MOUNTAINS
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The 12
England
Arsenal, Chelsea, Liverpool, Manchester City, Manchester United, Tottenham Hotspur
Italy
AC Milan, Inter Milan, Juventus
Spain
Atletico Madrid, Barcelona, Real Madrid
What vitamins do we know are beneficial for living in the UAE
Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.
Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.
Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.
Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.
If you go
Where to stay: Courtyard by Marriott Titusville Kennedy Space Centre has unparalleled views of the Indian River. Alligators can be spotted from hotel room balconies, as can several rocket launch sites. The hotel also boasts cool space-themed decor.
When to go: Florida is best experienced during the winter months, from November to May, before the humidity kicks in.
How to get there: Emirates currently flies from Dubai to Orlando five times a week.
INDIA SQUAD
Virat Kohli (capt), Rohit Sharma, Shikhar Dhawan, KL Rahul, Vijay Shankar, MS Dhoni (wk), Kedar Jadhav, Dinesh Karthik, Yuzvendra Chahal, Kuldeep Yadav, Bhuvneshwar Kumar, Jasprit Bumrah, Hardik Pandya, Ravindra Jadeja, Mohammed Shami
5 of the most-popular Airbnb locations in Dubai
Bobby Grudziecki, chief operating officer of Frank Porter, identifies the five most popular areas in Dubai for those looking to make the most out of their properties and the rates owners can secure:
• Dubai Marina
The Marina and Jumeirah Beach Residence are popular locations, says Mr Grudziecki, due to their closeness to the beach, restaurants and hotels.
Frank Porter’s average Airbnb rent:
One bedroom: Dh482 to Dh739
Two bedroom: Dh627 to Dh960
Three bedroom: Dh721 to Dh1,104
• Downtown
Within walking distance of the Dubai Mall, Burj Khalifa and the famous fountains, this location combines business and leisure. “Sure it’s for tourists,” says Mr Grudziecki. “Though Downtown [still caters to business people] because it’s close to Dubai International Financial Centre."
Frank Porter’s average Airbnb rent:
One bedroom: Dh497 to Dh772
Two bedroom: Dh646 to Dh1,003
Three bedroom: Dh743 to Dh1,154
• City Walk
The rising star of the Dubai property market, this area is lined with pristine sidewalks, boutiques and cafes and close to the new entertainment venue Coca Cola Arena. “Downtown and Marina are pretty much the same prices,” Mr Grudziecki says, “but City Walk is higher.”
Frank Porter’s average Airbnb rent:
One bedroom: Dh524 to Dh809
Two bedroom: Dh682 to Dh1,052
Three bedroom: Dh784 to Dh1,210
• Jumeirah Lake Towers
Dubai Marina’s little brother JLT resides on the other side of Sheikh Zayed road but is still close enough to beachside outlets and attractions. The big selling point for Airbnb renters, however, is that “it’s cheaper than Dubai Marina”, Mr Grudziecki says.
Frank Porter’s average Airbnb rent:
One bedroom: Dh422 to Dh629
Two bedroom: Dh549 to Dh818
Three bedroom: Dh631 to Dh941
• Palm Jumeirah
Palm Jumeirah's proximity to luxury resorts is attractive, especially for big families, says Mr Grudziecki, as Airbnb renters can secure competitive rates on one of the world’s most famous tourist destinations.
Frank Porter’s average Airbnb rent:
One bedroom: Dh503 to Dh770
Two bedroom: Dh654 to Dh1,002
Three bedroom: Dh752 to Dh1,152
SPEC%20SHEET%3A%20NOTHING%20PHONE%20(2)
%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%206.7%E2%80%9D%20LPTO%20Amoled%2C%202412%20x%201080%2C%20394ppi%2C%20HDR10%2B%2C%20Corning%20Gorilla%20Glass%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%20Qualcomm%20Snapdragon%208%2B%20Gen%202%2C%20octa-core%3B%20Adreno%20730%20GPU%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMemory%3A%3C%2Fstrong%3E%208%2F12GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECapacity%3A%3C%2Fstrong%3E%20128%2F256%2F512GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPlatform%3A%3C%2Fstrong%3E%20Android%2013%2C%20Nothing%20OS%202%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMain%20camera%3A%3C%2Fstrong%3E%20Dual%2050MP%20wide%2C%20f%2F1.9%20%2B%2050MP%20ultrawide%2C%20f%2F2.2%3B%20OIS%2C%20auto-focus%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMain%20camera%20video%3A%3C%2Fstrong%3E%204K%20%40%2030%2F60fps%2C%201080p%20%40%2030%2F60fps%3B%20live%20HDR%2C%20OIS%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFront%20camera%3A%3C%2Fstrong%3E%2032MP%20wide%2C%20f%2F2.5%2C%20HDR%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFront%20camera%20video%3A%3C%2Fstrong%3E%20Full-HD%20%40%2030fps%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%204700mAh%3B%20full%20charge%20in%2055m%20w%2F%2045w%20charger%3B%20Qi%20wireless%2C%20dual%20charging%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%20Wi-Fi%2C%20Bluetooth%205.3%2C%20NFC%20(Google%20Pay)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBiometrics%3A%3C%2Fstrong%3E%20Fingerprint%2C%20face%20unlock%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EI%2FO%3A%3C%2Fstrong%3E%20USB-C%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDurability%3A%3C%2Fstrong%3E%20IP54%2C%20limited%20protection%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECards%3A%3C%2Fstrong%3E%20Dual-nano%20SIM%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EColours%3A%3C%2Fstrong%3E%20Dark%20grey%2C%20white%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%3C%2Fstrong%3E%20Nothing%20Phone%20(2)%2C%20USB-C-to-USB-C%20cable%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%20(UAE)%3A%3C%2Fstrong%3E%20Dh2%2C499%20(12GB%2F256GB)%20%2F%20Dh2%2C799%20(12GB%2F512GB)%3C%2Fp%3E%0A
The specs
AT4 Ultimate, as tested
Engine: 6.2-litre V8
Power: 420hp
Torque: 623Nm
Transmission: 10-speed automatic
Price: From Dh330,800 (Elevation: Dh236,400; AT4: Dh286,800; Denali: Dh345,800)
On sale: Now
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
AndhaDhun
Director: Sriram Raghavan
Producer: Matchbox Pictures, Viacom18
Cast: Ayushmann Khurrana, Tabu, Radhika Apte, Anil Dhawan
Rating: 3.5/5
The specs: 2018 Peugeot 5008
Price, base / as tested: Dh99,900 / Dh134,900
Engine: 1.6-litre turbocharged four-cylinder
Transmission: Six-speed automatic
Power: 165hp @ 6,000rpm
Torque: 240Nm @ 1,400rpm
Fuel economy, combined: 5.8L / 100km
match info
Maratha Arabians 138-2
C Lynn 91*, A Lyth 20, B Laughlin 1-15
Team Abu Dhabi 114-3
L Wright 40*, L Malinga 0-13, M McClenaghan 1-17
Maratha Arabians won by 24 runs
J%20Street%20Polling%20Results
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hall of shame
SUNDERLAND 2002-03
No one has ended a Premier League season quite like Sunderland. They lost each of their final 15 games, taking no points after January. They ended up with 19 in total, sacking managers Peter Reid and Howard Wilkinson and losing 3-1 to Charlton when they scored three own goals in eight minutes.
SUNDERLAND 2005-06
Until Derby came along, Sunderland’s total of 15 points was the Premier League’s record low. They made it until May and their final home game before winning at the Stadium of Light while they lost a joint record 29 of their 38 league games.
HUDDERSFIELD 2018-19
Joined Derby as the only team to be relegated in March. No striker scored until January, while only two players got more assists than goalkeeper Jonas Lossl. The mid-season appointment Jan Siewert was to end his time as Huddersfield manager with a 5.3 per cent win rate.
ASTON VILLA 2015-16
Perhaps the most inexplicably bad season, considering they signed Idrissa Gueye and Adama Traore and still only got 17 points. Villa won their first league game, but none of the next 19. They ended an abominable campaign by taking one point from the last 39 available.
FULHAM 2018-19
Terrible in different ways. Fulham’s total of 26 points is not among the lowest ever but they contrived to get relegated after spending over £100 million (Dh457m) in the transfer market. Much of it went on defenders but they only kept two clean sheets in their first 33 games.
LA LIGA: Sporting Gijon, 13 points in 1997-98.
BUNDESLIGA: Tasmania Berlin, 10 points in 1965-66