King Charles to follow queen's tradition of Christmas at Sandringham

King Charles will mark a return to a traditional royal family Christmas when he spends the holiday at Sandringham on the Norfolk estate.

The wider family will join the monarch and Queen Consort Camilla as they have their poignant first Christmas since the death of the late queen and the king's accession to the throne.

King Charles's plan to travel to Sandringham was announced by Buckingham Palace on Thursday.

Queen Elizabeth II hosted her family at Sandringham House over the festive period throughout the decades.

It follows a two-year break when, due to the Covid pandemic, the late queen spent Christmas at Windsor Castle two years in a row — the first with the Duke of Edinburgh — separated from her wider family in lockdown.

Royal Christmases usually feature a morning trip to St Mary Magdalene Church, the greeting of well-wishers, and a family lunch with turkey and all the trimmings.

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The Prince and Princess of Wales and their children Prince George, Princess Charlotte and Prince Louis are often among the gathered guests.

King Charles is also preparing to record his historic, first Christmas broadcast as monarch, where he will no doubt reflect on the loss of his mother and her legacy.

Traditionally, members of the royal family sit down to watch the televised address when it is broadcast after lunch, usually at 3pm on Christmas day.

Meanwhile, Windsor Castle has been made ready for Christmas, with a six-metre tree in St George’s Hall decorated in 3,000 lights and hundreds of regal purple ribbons.

It took a team of four staff from the Royal Collection Trust two days to dress the Berkshire royal residence’s festive trees.

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Tourists visiting the state apartments will see shimmering trees, twinkling lights and festive garlands.

A handmade angel sits on top of St George’s Hall’s towering Nordmann fir, which came from nearby Windsor Great Park.

The garlands on the grand staircase include red velvet swags and hand-gilded leaves and fruit, inspired by the Grinling Gibbons carvings that can be seen around the apartments.

There are more trees in the crimson drawing room, the inner hall, the queen’s gallery, the Undercroft Cafe and the admissions centre.

For the first time in more than a decade, a festive table display adorns the grand Waterloo chamber.

Another team of three people put this in place.

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Sandringham House has been the private home of four generations of British monarchs for more than 160 years, and now belongs to the king.

The late queen celebrated the eve of her platinum jubilee there just seven months before her death.

It was bought in 1862 by the then Prince of Wales, who later became Edward VII, as a private country retreat.

The house was rebuilt in 1870 to ensure it was big enough for his growing family.

George V, the queen’s grandfather, described the house as “Dear old Sandringham, the place I love better than anywhere else in the world”.

George VI, the queen’s father, wrote: “I have always been so happy here and I love the place."

After Queen Elizabeth’s death, Prince William and his wife Kate viewed floral tributes left by members of the public at the gates of Sandringham.

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Timeline

2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

Know before you go

Jebel Akhdar is a two-hour drive from Muscat airport or a six-hour drive from Dubai. It’s impossible to visit by car unless you have a 4x4. Phone ahead to the hotel to arrange a transfer.
If you’re driving, make sure your insurance covers Oman.
By air: Budget airlines Air Arabia, Flydubai and SalamAir offer direct routes to Muscat from the UAE.
Tourists from the Emirates (UAE nationals not included) must apply for an Omani visa online before arrival at evisa.rop.gov.om. The process typically takes several days.
Flash floods are probable due to the terrain and a lack of drainage. Always check the weather before venturing into any canyons or other remote areas and identify a plan of escape that includes high ground, shelter and parking where your car won’t be overtaken by sudden downpours.

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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