The UK Security Minister Tom Tugendhat and Home Secretary Suella Braverman are supporting a move to officially declare Iran’s Islamic Revolutionary Guard Corps a terrorist group, reports say.
The announcement is expected to be made within weeks, The Daily Telegraph reported, and follows UK officials building the case against the IRGC and security services sharing intelligence.
When the group has been proscribed as a terrorist organisation it will become a criminal offence to belong to the IRGC, attend its meetings, carry its logo in public or encourage support of its activities.
Whitehall clearly regards the Corps as a substantial threat to the UK as the designation would place it on a similar legal footing to Al Qaeda and ISIS.
The move would follow action by the US and Canada, two of the UK’s partners in the Five Eyes intelligence-sharing alliance, which also includes Australia and New Zealand.
Action against the IRGC could complicate obtaining a new nuclear deal with Iran to curb its pursuit of nuclear weapons, and marks a hardening of the UK’s policy towards Tehran.
Ken McCallum, the MI5 Director General, gave a rare public speech last November on Iran and its threat to the UK, which included detailing past plots.
“Iran projects threat to the UK directly, through its aggressive intelligence services,” Mr McCallum said.
“At its sharpest, this includes ambitions to kidnap or even kill British or UK-based individuals perceived as enemies of the regime.
“We have seen at least 10 such potential threats since January alone.”
Iran's nuclear programme - in pictures
Mr Tugendhat is regarded as a driver of the designation and said last month that Iran had continued plotting against British targets despite Mr McCallum’s speech.
A Farsi-language TV station based in the UK claimed last November that an Iranian hit squad in London aimed to murder two of its British-Iranian journalists.
The channel accused the IRGC of aiming to attack its journalists, who were not identified. Scotland Yard declined to comment at the time.
The IRGC was formed after Iran’s 1979 revolution as an ideological custodian of the country’s new religious values.
The organisation has since grown to be a major military, political and economic force in the country.
The IRGC now controls Iran’s elite armed and intelligence forces, and provides support to militant groups in places such as Syria, Iraq, Lebanon and Afghanistan.
When Donald Trump was president of the US, he pulled the country out of a nuclear deal with Iran and designated the IRCG a terrorist organisation, in April 2019.
The move caused Hassan Rouhani, who was Iranian president at the time, to accuse Mr Trump of being a “leader of world terrorism”.
Canada also banned more than 10,000 IRCG officers and senior members from entering the country last October and followed with the promise of more sanctions.
It also classified the group under the Immigration and Refugee Protection Act, which Canada usually implements for those accused of the most serious war crimes.
Iran displays drones at secret underground base - in pictures
In Britain, public displays in support of the IRGC have become more common, but they would become illegal if the group were proscribed.
In May 2021, an IRGC flag was unfurled during an anti-Israel demonstration in Trafalgar Square. One Iranian news agency repeatedly ran footage showing the flag.
The event prompted calls for action to be taken against the Corps, including from Mr Tugendhat, who at the time was on the backbench and chairman of the Commons foreign affairs committee.
Stephen Crabb, the Tory MP and parliamentary Commons chairman of Conservative Friends of Israel, said he supports proscribing the IRGC.
“This would be a very welcome move. It is a step that a number of our key allies have already taken,” Mr Crabb said.
“The Islamic Revolutionary Guard Corps is playing a key role supporting and facilitating the Iranian regime’s destabilising activities in the Middle East and beyond.
“It is very, very clear that the international community needs to take much stronger and clear-sighted action against Iran.”
Canada declares Iran's IRGC a ‘terrorist organisation’ - video
“Proscribing the IRGC would demonstrate to Iran that it can’t be business as usual,” said Lord Eric Pickles, the parliamentary Lords chairman of the Conservative Friends of Israel.
Suggestions that the IRGC is a terrorist group has always been played down by Iranian politicians and officials, who have repeatedly defended its actions as a legitimate extension of the state.
Under the Terrorism Act 2000, the home secretary has the right to proscribe an organisation if it is reasonably believed that the body is involved in terrorism and it is proportionate to do so.
So far, 78 terrorist organisations have been proscribed under law.
“While the government keeps the list of proscribed organisations under review, we do not comment on whether a specific organisation is or is not being considered for proscription,” a government spokesman said.
Sole survivors
- Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
- George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
- Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
- Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
The White Lotus: Season three
Creator: Mike White
Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell
Rating: 4.5/5
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
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
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
ESSENTIALS
The flights
Emirates flies from Dubai to Phnom Penh via Yangon from Dh2,700 return including taxes. Cambodia Bayon Airlines and Cambodia Angkor Air offer return flights from Phnom Penh to Siem Reap from Dh250 return including taxes. The flight takes about 45 minutes.
The hotels
Rooms at the Raffles Le Royal in Phnom Penh cost from $225 (Dh826) per night including taxes. Rooms at the Grand Hotel d'Angkor cost from $261 (Dh960) per night including taxes.
The tours
A cyclo architecture tour of Phnom Penh costs from $20 (Dh75) per person for about three hours, with Khmer Architecture Tours. Tailor-made tours of all of Cambodia, or sites like Angkor alone, can be arranged by About Asia Travel. Emirates Holidays also offers packages.
Vaccine Progress in the Middle East
Non-oil%20trade
%3Cp%3ENon-oil%20trade%20between%20the%20UAE%20and%20Japan%20grew%20by%2034%20per%20cent%20over%20the%20past%20two%20years%2C%20according%20to%20data%20from%20the%20Federal%20Competitiveness%20and%20Statistics%20Centre.%C2%A0%3C%2Fp%3E%0A%3Cp%3EIn%2010%20years%2C%20it%20has%20reached%20a%20total%20of%20Dh524.4%20billion.%C2%A0%3C%2Fp%3E%0A%3Cp%3ECars%20topped%20the%20list%20of%20the%20top%20five%20commodities%20re-exported%20to%20Japan%20in%202022%2C%20with%20a%20value%20of%20Dh1.3%20billion.%C2%A0%3C%2Fp%3E%0A%3Cp%3EJewellery%20and%20ornaments%20amounted%20to%20Dh150%20million%20while%20precious%20metal%20scraps%20amounted%20to%20Dh105%20million.%C2%A0%3C%2Fp%3E%0A%3Cp%3ERaw%20aluminium%20was%20ranked%20first%20among%20the%20top%20five%20commodities%20exported%20to%20Japan.%C2%A0%3C%2Fp%3E%0A%3Cp%3ETop%20of%20the%20list%20of%20commodities%20imported%20from%20Japan%20in%202022%20was%20cars%2C%20with%20a%20value%20of%20Dh20.08%20billion.%3C%2Fp%3E%0A
Closing the loophole on sugary drinks
As The National reported last year, non-fizzy sugared drinks were not covered when the original tax was introduced in 2017. Sports drinks sold in supermarkets were found to contain, on average, 20 grams of sugar per 500ml bottle.
The non-fizzy drink AriZona Iced Tea contains 65 grams of sugar – about 16 teaspoons – per 680ml can. The average can costs about Dh6, which would rise to Dh9.
Drinks such as Starbucks Bottled Mocha Frappuccino contain 31g of sugar in 270ml, while Nescafe Mocha in a can contains 15.6g of sugar in a 240ml can.
Flavoured water, long-life fruit juice concentrates, pre-packaged sweetened coffee drinks fall under the ‘sweetened drink’ category
Not taxed:
Freshly squeezed fruit juices, ground coffee beans, tea leaves and pre-prepared flavoured milkshakes do not come under the ‘sweetened drink’ band.
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
GOLF’S RAHMBO
- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
- 5th player in last 30 years to win 3 European Tour and 2 PGA Tour titles before age 24 (Woods, Garcia, McIlroy, Spieth)