Military veteran David Holden has been found guilty of the manslaughter of Aidan McAnespie who was shot in the back at an army checkpoint in Northern Ireland in 1988.
Holden, 52, is the first former soldier to be convicted of a historical offence since the Good Friday Agreement was signed.
He denied a charge of gross negligence manslaughter in the non-jury trial at Belfast Crown Court. Trial judge Mr Justice O’Hara said he was satisfied beyond reasonable doubt that Holden was guilty of manslaughter by gross negligence.
Holden was 18 at the time of the incident and serving in the Grenadier Guards when a bullet discharged from his gun, shooting Mr McAnespie, 23, in the back in County Tyrone.
Mr O'Hara told Belfast Crown Court: “It is suggested on his behalf that it was not exceptionally bad or reprehensible for him to assume that the weapon was not cocked. I fundamentally disagree.
“In my judgment this was the ultimate 'take no chances' situation because the risk of disaster was so great.
“The defendant should have appreciated at the moment he pulled the trigger that if the gun was cocked deadly consequences might follow.
“That is not something which is only apparent with hindsight.
“The defendant took an enormous risk for no reason in circumstances where he was under no pressure and in no danger.
“In light of the foregoing, I find the defendant guilty of the manslaughter of Aidan McAnespie by gross negligence.”
The shot was fired moments after Mr McAnespie, on his way to a local Gaelic Athletic Association club, walked through a border security checkpoint.
Holden admitted firing the shot but said he had fired the weapon by accident because his hands were wet.
Darragh Mackin, lawyer for the family of Aidan McAnespie, said the verdict gave hope to all victims’ families.
“Since 1988 the family have persevered in trying to seek justice against the British Army and Mr Holden for the manslaughter of Aidan McAnespie,” he said.
“Mr Justice O’Hara found Holden’s evidence ‘entirely unconvincing’, ‘incoherent’, and described his account as a ‘deliberately false account’.
“We welcome this decision which gives all victims’ families here hope that the courts remain open to families seeking justice.”
The trial proceeded amid continuing controversy over the British government's plans to deal with Northern Ireland’s troubled past.
The Northern Ireland Troubles (Legacy and Reconciliation) Bill proposes an effective amnesty for those suspected of killings during the conflict, if they agree to co-operate with a new body, known as the Independent Commission for Reconciliation and Information Recovery.
The Bill would also prohibit future civil cases and inquests related to Troubles crimes.
Supporters of Holden gathered outside the court each day the trial sat.
Paul Young, national spokesman for the Northern Ireland Veterans Movement, said he was saddened by the verdict.
“Veterans will be deeply disappointed by this verdict, I’m saddened by it, but it’s not over for David yet because his team, as far as I’m aware, are going to appeal the decision, and I think eventually, if necessary, go to the Supreme Court,” he said.
“For us the witch hunt continues, that’s why we support this legacy bill that is going through parliament right now which will stop any further prosecutions of veterans that have been previously investigated,” he added.
“The terrorists have effectively got an amnesty … with letters of comfort, royal pardons.”
The Holden case is one of a series of high-profile prosecutions of veterans that have been pursued in Northern Ireland in recent years.
yallacompare profile
Date of launch: 2014
Founder: Jon Richards, founder and chief executive; Samer Chebab, co-founder and chief operating officer, and Jonathan Rawlings, co-founder and chief financial officer
Based: Media City, Dubai
Sector: Financial services
Size: 120 employees
Investors: 2014: $500,000 in a seed round led by Mulverhill Associates; 2015: $3m in Series A funding led by STC Ventures (managed by Iris Capital), Wamda and Dubai Silicon Oasis Authority; 2019: $8m in Series B funding with the same investors as Series A along with Precinct Partners, Saned and Argo Ventures (the VC arm of multinational insurer Argo Group)
Last-16 Europa League fixtures
Wednesday (Kick-offs UAE)
FC Copenhagen (0) v Istanbul Basaksehir (1) 8.55pm
Shakhtar Donetsk (2) v Wolfsburg (1) 8.55pm
Inter Milan v Getafe (one leg only) 11pm
Manchester United (5) v LASK (0) 11pm
Thursday
Bayer Leverkusen (3) v Rangers (1) 8.55pm
Sevilla v Roma (one leg only) 8.55pm
FC Basel (3) v Eintracht Frankfurt (0) 11pm
Wolves (1) Olympiakos (1) 11pm
The stats
Ship name: MSC Bellissima
Ship class: Meraviglia Class
Delivery date: February 27, 2019
Gross tonnage: 171,598 GT
Passenger capacity: 5,686
Crew members: 1,536
Number of cabins: 2,217
Length: 315.3 metres
Maximum speed: 22.7 knots (42kph)
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
Heather, the Totality
Matthew Weiner,
Canongate
Name: Peter Dicce
Title: Assistant dean of students and director of athletics
Favourite sport: soccer
Favourite team: Bayern Munich
Favourite player: Franz Beckenbauer
Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates
Like a Fading Shadow
Antonio Muñoz Molina
Translated from the Spanish by Camilo A. Ramirez
Tuskar Rock Press (pp. 310)
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COMPANY%20PROFILE%20
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Remaining Fixtures
Wednesday: West Indies v Scotland
Thursday: UAE v Zimbabwe
Friday: Afghanistan v Ireland
Sunday: Final
Temple numbers
Expected completion: 2022
Height: 24 meters
Ground floor banquet hall: 370 square metres to accommodate about 750 people
Ground floor multipurpose hall: 92 square metres for up to 200 people
First floor main Prayer Hall: 465 square metres to hold 1,500 people at a time
First floor terrace areas: 2,30 square metres
Temple will be spread over 6,900 square metres
Structure includes two basements, ground and first floor