A medieval stone wall likely to be at least seven centuries old has been found under the Palace of Westminster, experts have said.
The remains of the structure, thought to be an original medieval Thames River wall that ran under the Houses of Parliament, was unearthed during work to help restore the building.
It is likely to be at least 700 years old, experts say, and is made from Kentish ragstone, a hard grey limestone quarried from Kent and used in building the Tower of London and Westminster Abbey.
Over the summer and early autumn, specialists spent 4,850 hours examining 160 rooms and drilling boreholes up to 70 metres to assess ground conditions around the palace.
The discovery came during a geotechnical borehole investigation in Chancellor’s Court, near the House of Lords chamber, before drilling was paused and the structure was assessed by specialists from the Museum of London Archaeology.
It is probably the second time that part of the medieval river wall has been found.
Medieval timber structures thought to be waterfront revetments were discovered in Black Rod’s Garden in 2015.
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The newly discovered wall runs alongside the medieval location of the riverside. A small amount of material was removed for analysis before the site was sealed up to protect the structure.
“It’s been really exciting being involved in the restoration and renewal of the Palace of Westminster," said Roland Tillyer, an archaeologist with the museum.
"Mola has previously done work in Westminster, which located the medieval river wall in Black Rod’s Garden.
“We were expecting it might be present in this area and the borehole in Chancellor’s Court may have encountered it.
“The first few metres of the borehole sequence was as expected, post medieval dump deposits, which are quite soft, but then around 3.5 metres we came across much harder material, including Kentish ragstone, mixed with a sandy mortar.”
The boreholes are part of an extensive programme of building investigations by the Houses of Parliament Restoration and Renewal Delivery Authority.
Archaeologists have been on-site to record any finds of historical significance to add to records of the palace.
Since January, restoration and renewal programme teams have examined more than 2,089 spaces across the Palace.
Surveyors have been lifting up floorboards, drilling into walls and removing ceiling panels to look at cavities, the material make-up of the building and the weight-bearing of historic flooring.
Specialist teams have been inspecting the hundreds of kilometres of interconnected power cables, gas, water and heating pipes, as well as outdated water and sewerage systems.
“The Houses of Parliament are full of extraordinary history that is worth protecting for future generations, as this discovery demonstrates,” said the Lord Speaker, Lord John McFall of Alcluith.
Sir Lindsay Hoyle, Speaker of the House of Commons, said: “The Palace of Westminster is a treasure trove of history, and making sure this is properly conserved whilst also getting on with the vital job of restoring this unique place is a key priority."
And Patsy Richards, interim chief executive of Houses of Parliament Restoration and Renewal Sponsor Body, said: “We expect more exciting finds from dozens of surveys carried out over the coming months.
“We are also working really closely with the teams who keep the palace running 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
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Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
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Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
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- AI ambassadors such as MIT economist Simon Johnson, Monzo cofounder Tom Blomfield and Google DeepMind’s Raia Hadsell
- £10bn AI growth zone in South Wales to create 5,000 jobs
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