Prince Harry's Spare: What we know is revealed in new book


Paul Carey
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Latest: 27 new claims in Prince Harry's book, Spare

Excerpts from Prince Harry’s tell-all book Spare have been leaked in the run-up to its publication on January 10, with previews of his TV interviews also hinting at what will be revealed.

Some copies have also gone on sale in Spain, apparently accidentally, despite publisher Penguin Random House planning a secretive release, with booksellers only given copies at the 11th hour and no preview copies available.

But The Guardian obtained a copy in the US and released an avalanche of stories about what the prince reveals, starting with his claims that he was physically attacked by his brother, Prince William.

Here are the claims and revelations so far:

Prince Harry took cocaine

Sky News obtained a copy of the book and highlighted the prince's revelation that he took cocaine as a teenager.

It says he writes: “Of course, I had been taking cocaine at that time. At someone's house, during a hunting weekend, I was offered a line, and since then, I had consumed some more.

“It wasn't very fun, and it didn't make me feel especially happy as seemed to happen to others, but it did make me feel different, and that was my main objective. To feel. To be different.

“I was a 17-year-old willing to try almost anything that would alter the pre-established order. At least, that's what I was trying to convince myself of.

“At that time, I was as capable of lying to myself as I had lied to that staff member.”

Prince Harry killed 25 people in Afghanistan

Prince Harry reveals that he killed 25 people while serving in Afghanistan, a number he calculates based on footage he watched back at base.

He says he considered taking a life to be part of the job of being a soldier.

During his decade in the army, Prince Harry served as an Apache helicopter pilot and was twice posted to Afghanistan.

“Most soldiers don't know exactly how many kills they have to their credit," he writes, according to Sky News.

“Under battle conditions, you often fire indiscriminately.

“However, in the age of Apaches and laptops, everything I did in the course of two tours of duty was recorded and time-stamped.

“I could always tell exactly how many enemy combatants I had killed. And it seemed essential for me not to be afraid of that figure.

"Among the many things I learnt in the armed forces, one of the most important was to be accountable for my own actions.”

“So my number: 25. It was not something that filled me with satisfaction, but I was not ashamed either.

“Naturally, I would have preferred not to have that figure on my military resume, or in my head, but I would also have preferred to live in a world without the Taliban, a world without war.

“However, even for a casual practitioner of wishful thinking like myself, there are realities that cannot be changed.”

Prince Harry believes his brother is his 'arch nemesis'

In a clip aired on US TV show Good Morning America, host Michael Strahan is seen interviewing Prince Harry about the book.

He asks him to explain the rift between the brothers, pointing out that Prince Harry describes his brother as “beloved” but also “his arch nemesis”.

The prince replied: “There’s always been this competition between us. It really plays into the ‘heir-spare’.”

Heir and a spare

Prince Harry’s position within the royal family, and how he was treated because of it, appears to lie at the heart of much of the grievances he airs in the book.

Building up to his altercation with his brother, Prince Harry writes that he accused him of acting like an heir, unable to understand why his younger brother was not content to be a spare, The Guardian said.

Insults were exchanged, with Prince William saying he was trying to help and Prince Harry replying: “Are you serious? Help me? Sorry — is that what you call this? Helping me?”

Prince Harry was injured when Prince William physically attacked him

Prince Harry writes: “[William] called me another name, then came at me. It all happened so fast. So very fast. He grabbed me by the collar, ripping my necklace, and he knocked me to the floor.

“I landed on the dog’s bowl, which cracked under my back, the pieces cutting into me. I lay there for a moment, dazed, then got to my feet and told him to get out.”

Prince William called Meghan 'rude'

The Guardian revealed the alleged incident took place at Prince Harry’s former home in Nottingham Cottage and that Prince William had called the Duke of Sussex's wife, Meghan, “difficult”, “rude” and “abrasive”.

Prince Harry told him he was parroting the press narrative about his wife.

Prince Harry was 'probably bigoted' before his relationship with Meghan

Prince Harry has said he was “probably bigoted” before his relationship with Meghan Markle.

In a new teaser for an interview with CBS News in the US, which is due to air on Sunday, the Duke of Sussex speaks about how he “didn't see what I now see”.

He says “the race element” to the couple's relationship had been “jumped on straight away” by the British press, adding he had no idea how “bigoted” UK media was until his wife and their relationship were thrust into the spotlight.

The princes had physical fights when younger

Prince Harry writes that after his brother pushed him to the floor during their 2019 altercation, Prince William urged him to hit back, citing fights they had as children.

However, he refused and Prince William left before returning, looking regretful and apologising.

The brothers call each other 'Willy' and 'Harold'

Prince Harry writes that he gave his brother a glass of water and said: “Willy, I can’t speak to you when you’re like this”, while Prince William told him: “I didn’t attack you, Harold.”

Prince Harry told his therapist about the fight before he told Meghan

The Duke of Sussex said Prince William had told him he did not need to tell “Meg” about the confrontation, but Prince Harry writes that he told his therapist first and Meghan later noticed the scrapes and bruises on his back.

“She was terribly sad,” he said of his wife’s reaction.

Pleas for a truce

The boys’ father, then Prince Charles, asked them to stop fighting at Windsor after the Duke of Edinburgh’s funeral.

In a tense meeting after Prince Philip’s funeral, the grieving father told his sons: “Please, boys. Don’t make my final years a misery.”

Prince Harry’s anger at Camilla

The Sun got hold of a Spanish copy of the book and focused on Prince Harry’s feelings for his stepmother, who became Queen Consort Camilla when her husband King Charles III ascended to the throne.

It says Prince Harry writes that he and his brother begged their father not to marry Camilla as she would be a “wicked stepmother”.

He details their first meeting and compares it to getting an injection.

Then-Prince Charles, his wife Camilla, Duchess of Cornwall, and son Prince Harry at Buckingham Palace in 2005. Getty
Then-Prince Charles, his wife Camilla, Duchess of Cornwall, and son Prince Harry at Buckingham Palace in 2005. Getty

He writes: “This is nothing. Close your eyes and you won't even feel it.” He said Camilla appeared “bored” at the meeting and briefly chatted about horses.

The Sun says, however, that Prince Harry claims the siblings were willing to overcome their feelings if it would make their father happy, but still did not want him to remarry, writing: “We could recognise the absent glances, the empty sighs, the frustration always visible on his face.”

He said the brothers promised their father they would welcome Camilla into the family, but: “The only thing we asked for in return was that he didn't marry her.”

He goes on to accuse Camilla of being behind leaks to the press.

Prince William suspected his father’s affair with Camilla

The Sun says Prince Harry addresses Princess Diana’s Panorama interview in which she said there were “three people in this marriage”, pointing out “the lack of stability, absence of love and affection in our home”.

He says that although he was too young to suspect an affair between his father and Camilla, his elder brother had “harboured suspicions.

He writes: “It would confuse him and torment him.

“When they were confirmed, he felt awful remorse for not having said or done anything sooner.”

Meghan and Kate’s feud

According to The Sun, as Prince Harry’s wedding to Meghan approached, she said to her future sister-in-law Kate, the Duchess of Cambridge, that she must have “baby brain” after giving birth to her third child Louis a month earlier.

Prince Harry and Meghan Duchess of Sussex through the years — in pictures

  • Doria Ragland, Prince Harry and Meghan, Duchess of Sussex, attend the Ms Foundation Women of Vision Awards in New York City. Getty
    Doria Ragland, Prince Harry and Meghan, Duchess of Sussex, attend the Ms Foundation Women of Vision Awards in New York City. Getty
  • Prince Harry and his wife Meghan attend a basketball game between the Los Angeles Lakers and the Memphis Grizzlies in Los Angeles in April. Getty
    Prince Harry and his wife Meghan attend a basketball game between the Los Angeles Lakers and the Memphis Grizzlies in Los Angeles in April. Getty
  • The royal couple speak onstage at the Robert F Kennedy Human Rights Ripple of Hope Gala in New York in December 2022. Getty
    The royal couple speak onstage at the Robert F Kennedy Human Rights Ripple of Hope Gala in New York in December 2022. Getty
  • Prince Harry and Meghan watch as the coffin of Queen Elizabeth II is placed into the hearse following the state funeral service at Westminster Abbey in central London in September 2022. AP
    Prince Harry and Meghan watch as the coffin of Queen Elizabeth II is placed into the hearse following the state funeral service at Westminster Abbey in central London in September 2022. AP
  • Prince Harry and Meghan pay their respects at the Palace of Westminster. Getty
    Prince Harry and Meghan pay their respects at the Palace of Westminster. Getty
  • Prince Harry, Meghan and Kate, Princess of Wales, attend a service for the reception of Queen Elizabeth's coffin at Westminster Hall. AFP
    Prince Harry, Meghan and Kate, Princess of Wales, attend a service for the reception of Queen Elizabeth's coffin at Westminster Hall. AFP
  • The Princess of Wales, Prince William, Prince Harry and Meghan meet members of the public outside Windsor Castle. Getty
    The Princess of Wales, Prince William, Prince Harry and Meghan meet members of the public outside Windsor Castle. Getty
  • Prince Harry and Meghan leave after a service of thanksgiving for the queen. Getty
    Prince Harry and Meghan leave after a service of thanksgiving for the queen. Getty
  • Prince Harry and Meghan at the National September 11 Memorial and Museum in New York in September 2021. AP
    Prince Harry and Meghan at the National September 11 Memorial and Museum in New York in September 2021. AP
  • Prince Harry and Meghan on the cover of Time magazine's 100 most influential people in the world edition, in September 2021. Reuters
    Prince Harry and Meghan on the cover of Time magazine's 100 most influential people in the world edition, in September 2021. Reuters
  • Prince Harry and Meghan are interviewed by Oprah Winfrey in March 2021. Reuters
    Prince Harry and Meghan are interviewed by Oprah Winfrey in March 2021. Reuters
  • Prince Harry and Meghan shared this image on social media in February 2021 to announce they were expecting their second child. AFP
    Prince Harry and Meghan shared this image on social media in February 2021 to announce they were expecting their second child. AFP
  • Prince Harry and Meghan visit Canada House, London, in January 2020. Getty
    Prince Harry and Meghan visit Canada House, London, in January 2020. Getty
  • Prince Harry and Meghan visit Auwal Mosque on Heritage Day during their royal tour of South Africa in September 2019. Getty
    Prince Harry and Meghan visit Auwal Mosque on Heritage Day during their royal tour of South Africa in September 2019. Getty
  • Prince Harry, Meghan and their son Archie Mountbatten-Windsor in South Africa in September 2019. Getty
    Prince Harry, Meghan and their son Archie Mountbatten-Windsor in South Africa in September 2019. Getty
  • Prince Harry and Meghan meet Beyonce Knowles-Carter and Jay-Z at the European Premiere of Disney's The Lion King at Odeon Luxe Leicester Square, London, in July 2019. Getty
    Prince Harry and Meghan meet Beyonce Knowles-Carter and Jay-Z at the European Premiere of Disney's The Lion King at Odeon Luxe Leicester Square, London, in July 2019. Getty
  • Prince Harry and Meghan pose for a photo with the New York Yankees before their baseball game against the Boston Red Sox at London Stadium in June 2019. Getty
    Prince Harry and Meghan pose for a photo with the New York Yankees before their baseball game against the Boston Red Sox at London Stadium in June 2019. Getty
  • Prince Harry and Meghan pose with their newborn son Archie in St George's Hall at Windsor Castle in May 2019. Getty
    Prince Harry and Meghan pose with their newborn son Archie in St George's Hall at Windsor Castle in May 2019. Getty
  • Meghan, joined by her mother Ms Ragland, shows her new son to Queen Elizabeth and Prince Philip at Windsor Castle in May 2019. AP
    Meghan, joined by her mother Ms Ragland, shows her new son to Queen Elizabeth and Prince Philip at Windsor Castle in May 2019. AP
  • Prince Harry and Meghan officially open Number 7, a Feeding Birkenhead citizen’s supermarket and community cafe in Merseyside in January 2019. Getty
    Prince Harry and Meghan officially open Number 7, a Feeding Birkenhead citizen’s supermarket and community cafe in Merseyside in January 2019. Getty
  • Prince William, the Princess of Wales, Meghan and Prince Harry attend a Christmas Day church service at the Church of St Mary Magdalene on the Sandringham estate in December 2018. Getty
    Prince William, the Princess of Wales, Meghan and Prince Harry attend a Christmas Day church service at the Church of St Mary Magdalene on the Sandringham estate in December 2018. Getty
  • Prince William, Prince Harry, Meghan and the Duchess of Cambridge attend a service marking the centenary of the First World War armistice at Westminster Abbey in November 2018. Getty
    Prince William, Prince Harry, Meghan and the Duchess of Cambridge attend a service marking the centenary of the First World War armistice at Westminster Abbey in November 2018. Getty
  • Prince Harry and Meghan visit Redwoods Tree Walk in October 2018 in Rotorua, New Zealand. Getty
    Prince Harry and Meghan visit Redwoods Tree Walk in October 2018 in Rotorua, New Zealand. Getty
  • Prince Harry and Meghan visit an exhibition of Tongan handicrafts at the Fa'onelua Convention Centre in October 2018 in Nuku'alofa, Tonga. Getty
    Prince Harry and Meghan visit an exhibition of Tongan handicrafts at the Fa'onelua Convention Centre in October 2018 in Nuku'alofa, Tonga. Getty
  • Prince Harry and Meghan visit the University of the South Pacific in October 2018 in Suva, Fiji. Getty
    Prince Harry and Meghan visit the University of the South Pacific in October 2018 in Suva, Fiji. Getty
  • Prince Harry and Meghan address the public during a Community Event at Victoria Park in October 2018 in Dubbo, Australia. Getty
    Prince Harry and Meghan address the public during a Community Event at Victoria Park in October 2018 in Dubbo, Australia. Getty
  • Prince Harry and Meghan meet a koala during a visit to Taronga Zoo in October 2018 in Sydney, Australia. Getty
    Prince Harry and Meghan meet a koala during a visit to Taronga Zoo in October 2018 in Sydney, Australia. Getty
  • Prince Harry and Meghan arrive at the University of Chichester's Engineering and Digital Technology Park during an official visit to West Sussex in October 2018. Getty
    Prince Harry and Meghan arrive at the University of Chichester's Engineering and Digital Technology Park during an official visit to West Sussex in October 2018. Getty
  • The queen, Meghan, Prince Harry, Prince William and the Duchess of Cambridge watch the RAF 100th anniversary fly-past from the balcony of Buckingham Palace in July 2018. Getty
    The queen, Meghan, Prince Harry, Prince William and the Duchess of Cambridge watch the RAF 100th anniversary fly-past from the balcony of Buckingham Palace in July 2018. Getty
  • Prince Harry and Meghan on their wedding day in May 2018. Getty
    Prince Harry and Meghan on their wedding day in May 2018. Getty
  • Prince Harry places a wedding ring on his new wife's finger. Getty
    Prince Harry places a wedding ring on his new wife's finger. Getty
  • Meghan and Prince Harry head to their evening wedding reception at Frogmore House. Getty
    Meghan and Prince Harry head to their evening wedding reception at Frogmore House. Getty
  • Prince Harry and Meghan walk through the corridors of the Palace of Holyroodhouse on their way to a reception for young people at the Palace in February 2018 in Edinburgh, Scotland. Getty
    Prince Harry and Meghan walk through the corridors of the Palace of Holyroodhouse on their way to a reception for young people at the Palace in February 2018 in Edinburgh, Scotland. Getty
  • Prince Harry and his then-fiancee Meghan visit Nottingham for their first official public engagement together in December 2017. Getty
    Prince Harry and his then-fiancee Meghan visit Nottingham for their first official public engagement together in December 2017. Getty

The duchess became upset at the comment, and Meghan apologised, saying it’s how she speaks to her friends. Prince Harry writes that his brother “pointed a finger at Meg”, then said: “Well, it's rude, Meghan. These things are not done here.”

He says Meghan responded: “If you don't mind, keep your finger out of my face.”

Prince William and Kate encouraged him to wear the Nazi uniform

Prince Harry sparked outrage in 2005 when he wore the Nazi uniform complete with swastika armband to a fancy dress party.

But according to US website Page Six, he claims he phoned the couple to ask them whether he should chose a pilot’s uniform or a Nazi one for the fancy dress party and Prince William and Kate said the latter, both howling with laughter when he tried it on for them.

Father’s delight at Diana giving birth to a 'spare'

Prince Harry tells how, after he was born, his father supposedly told the Princess of Wales that his son’s arrival was wonderful and that now she had given him an heir and a spare, his work was done.

Both Kensington Palace and Buckingham Palace have declined to comment.

A message from Diana

The Guardian followed up its early story with details of how Prince Harry’s sadness over the death of his mother led him to seek help from a woman who “claimed to have ‘powers’” to relay a message.

“You’re living the life she couldn’t,” the paper says the woman told him. “You’re living the life she wanted for you.”

The moment he learnt of Diana’s death

In the book, Prince Harry writes that his father sat on the end of his bed at Balmoral Castle and told him: “My dear son, mum has had a car accident.”

According to The Sun, the prince claims his father did not hug him and that he later “felt like a politician” as he greeted members of the public in the wake of her death.

Repeating Diana's last journey

He said that in 2007 he asked a driver to replicate the journey his mother Diana, Princess of Wales took in the lead-up to her death.

According to People magazine, he wrote: "Off we went, weaving through traffic, cruising past the Ritz, where Mummy had her last meal, with her boyfriend, that August night.

"Then we came to the mouth of the tunnel. We zipped ahead, went over the lip at the tunnel's entrance, the bump that supposedly sent Mummy's Mercedes veering off course.

"I'd always imagined the tunnel as some treacherous passageway, inherently dangerous, but it was just a short, simple, no-frills tunnel. No reason anyone should ever die inside it."

Royal family briefings

Amid the leaks, ITV released a new trailer for Tom Bradby’s interview with Prince Harry.

Bradby challenges him on “invading the privacy of your most nearest and dearest without permission”.

Prince Harry replies: “That would be the accusation from people that don’t understand or don’t want to believe that my family have been briefing the press.”

ITV News at Ten presenter Bradby — a friend of Harry’s — says: “Wouldn’t your brother say to you, ‘Harry, how could you do this to me after everything? After everything we went through?’ Wouldn’t that be what he would say?”

Prince Harry replies: “He would probably say all sorts of different things.”

Will Prince Harry attend King Charles’s coronation?

Asked if he would attend his father’s coronation later this year, he said: “There’s a lot that can happen between now and then but the door is always open, the ball is in their court.”

Prince Harry still wants reconciliation

In an earlier trailer for the interview, Prince Harry said he wanted his father and brother back.

On sale early

The Spanish version En La Sombra, which translates to “In the Shade”, briefly appeared for sale in some shops. It shows that Prince Harry has dedicated his memoir “Para Meg, Archie y Lili … y, por supuesto, mi madre” — “For Meg, Archie and Lili … and, of course, my mother”.

Prince William and Prince Harry through the years — in pictures

  • Prince William and Prince Harry join Queen Elizabeth II's funeral procession towards St George's Chapel in September 2022 in Windsor. Getty Images
    Prince William and Prince Harry join Queen Elizabeth II's funeral procession towards St George's Chapel in September 2022 in Windsor. Getty Images
  • The royal brothers attend a vigil in honour of the queen at Westminster Hall, central London. Getty Images
    The royal brothers attend a vigil in honour of the queen at Westminster Hall, central London. Getty Images
  • Prince William, his wife Catherine, Princess of Wales, Prince Harry, and his wife Meghan, Duchess of Sussex, at Westminster Hall as the queen's coffin is carried in. Getty Images
    Prince William, his wife Catherine, Princess of Wales, Prince Harry, and his wife Meghan, Duchess of Sussex, at Westminster Hall as the queen's coffin is carried in. Getty Images
  • The princes and their wives on the Long Walk at Windsor Castle, heading to meet mourners who had gathered and left tributes to Queen Elizabeth. Getty Images
    The princes and their wives on the Long Walk at Windsor Castle, heading to meet mourners who had gathered and left tributes to Queen Elizabeth. Getty Images
  • Prince William and Prince Harry unveil a statue they commissioned of their mother Princess Diana in the Sunken Garden at Kensington Palace, in July 2021. Getty Images
    Prince William and Prince Harry unveil a statue they commissioned of their mother Princess Diana in the Sunken Garden at Kensington Palace, in July 2021. Getty Images
  • The princes at the ceremonial procession during the funeral of Prince Philip at Windsor Castle in April 2021. Getty Images
    The princes at the ceremonial procession during the funeral of Prince Philip at Windsor Castle in April 2021. Getty Images
  • The princes are joined by their wives for a Commonwealth Day service in March 2020 in London. Getty Images
    The princes are joined by their wives for a Commonwealth Day service in March 2020 in London. Getty Images
  • (L-R) Prince William, Sir David Attenborough, Prince Charles — now king — and Prince Harry attend the world premiere of Our Planet at London's Natural History Museum in April 2019. Getty Images
    (L-R) Prince William, Sir David Attenborough, Prince Charles — now king — and Prince Harry attend the world premiere of Our Planet at London's Natural History Museum in April 2019. Getty Images
  • The princes and their wives leave a Christmas Day service at the Church of St Mary Magdalene, Sandringham, in December 2018. Getty Images
    The princes and their wives leave a Christmas Day service at the Church of St Mary Magdalene, Sandringham, in December 2018. Getty Images
  • Prince William and Prince Harry attend the opening of the Greenhouse Sports Centre in 2018 in London. Getty Images
    Prince William and Prince Harry attend the opening of the Greenhouse Sports Centre in 2018 in London. Getty Images
  • Prince William and Prince Harry watch the RAF 100th anniversary flypast from the balcony of Buckingham Palace alongside the queen, Meghan, Duchess of Sussex, and Catherine, Duchess of Cambridge. Getty Images
    Prince William and Prince Harry watch the RAF 100th anniversary flypast from the balcony of Buckingham Palace alongside the queen, Meghan, Duchess of Sussex, and Catherine, Duchess of Cambridge. Getty Images
  • Prince William, Meghan, Duchess of Sussex, and Prince Harry attend an Anzac Day service at Westminster Abbey in 2018. Getty Images
    Prince William, Meghan, Duchess of Sussex, and Prince Harry attend an Anzac Day service at Westminster Abbey in 2018. Getty Images
  • Prince Harry with his best man, Prince William, as they wait for the start of his wedding ceremony to Meghan in 2018. Getty Images
    Prince Harry with his best man, Prince William, as they wait for the start of his wedding ceremony to Meghan in 2018. Getty Images
  • The princes race against each other at a London Marathon training day at the Queen Elizabeth Olympic Park in 2017. Getty Images
    The princes race against each other at a London Marathon training day at the Queen Elizabeth Olympic Park in 2017. Getty Images
  • The princes try out light sabres during a tour of the Star Wars sets at Pinewood studio, London, in 2016. Getty Images
    The princes try out light sabres during a tour of the Star Wars sets at Pinewood studio, London, in 2016. Getty Images
  • Prince Harry, Catherine, Duchess of Cambridge, and Prince William raise their wands on the set used to depict Diagon Alley in the Harry Potter films. Getty Images
    Prince Harry, Catherine, Duchess of Cambridge, and Prince William raise their wands on the set used to depict Diagon Alley in the Harry Potter films. Getty Images
  • The princes take part in the late queen's diamond jubilee celebrations at Buckingham Palace in 2012. Getty Images
    The princes take part in the late queen's diamond jubilee celebrations at Buckingham Palace in 2012. Getty Images
  • Prince Harry, Catherine, Duchess of Cambridge, and Prince William wave from the royal barge Spirit of Chartwell in 2012. Getty Images
    Prince Harry, Catherine, Duchess of Cambridge, and Prince William wave from the royal barge Spirit of Chartwell in 2012. Getty Images
  • Prince William takes the hand of his bride Kate, followed by Prince Harry and Pippa Middleton as they walk down the aisle of Westminster Abbey in 2011. Getty Images
    Prince William takes the hand of his bride Kate, followed by Prince Harry and Pippa Middleton as they walk down the aisle of Westminster Abbey in 2011. Getty Images
  • The princes chat before the wedding in 2011. Getty Images
    The princes chat before the wedding in 2011. Getty Images
  • The princes pose with David Beckham at an FA reception in Johannesburg, South Africa. Getty Images
    The princes pose with David Beckham at an FA reception in Johannesburg, South Africa. Getty Images
  • The princes on a visit to a classroom lit by oil lamps in Semongkong, Lesotho, in 2010. Getty Images
    The princes on a visit to a classroom lit by oil lamps in Semongkong, Lesotho, in 2010. Getty Images
  • The princes celebrate a try during the 2007 Rugby World Cup final between England and South Africa in 2007. Getty Images
    The princes celebrate a try during the 2007 Rugby World Cup final between England and South Africa in 2007. Getty Images
  • The princes pose for an official photograph for the wedding of Prince Charles and Camilla in 2005. Getty Images
    The princes pose for an official photograph for the wedding of Prince Charles and Camilla in 2005. Getty Images
  • The princes follow the coffin of their grandmother and Princess Diana's mother, Frances Shand Kydd, in 2004. Getty Images
    The princes follow the coffin of their grandmother and Princess Diana's mother, Frances Shand Kydd, in 2004. Getty Images
  • Queen Elizabeth waves to the crowd from the balcony of Buckingham Palace as Prince Harry and Prince William look on after attending the Trooping of the Colour ceremony in 2003. Getty Images
    Queen Elizabeth waves to the crowd from the balcony of Buckingham Palace as Prince Harry and Prince William look on after attending the Trooping of the Colour ceremony in 2003. Getty Images
  • Prince Charles and his sons William and Harry appear at a photo call in the Swiss village of Klosters at the start of his annual skiing holiday in 2002. Getty Images
    Prince Charles and his sons William and Harry appear at a photo call in the Swiss village of Klosters at the start of his annual skiing holiday in 2002. Getty Images
  • Princes William and Harry appear with the Queen Mother during celebrations to mark her 101st birthday in 2001. Getty Images
    Princes William and Harry appear with the Queen Mother during celebrations to mark her 101st birthday in 2001. Getty Images
  • Prince Philip, Prince William, Earl Spencer, Prince Harry and Prince Charles follow the coffin of Princess Diana in September 1997. Getty Images
    Prince Philip, Prince William, Earl Spencer, Prince Harry and Prince Charles follow the coffin of Princess Diana in September 1997. Getty Images
  • Prince William and Prince Harry pose with Princess Diana and Prince Charles on Prince William's first day at Eton College in 1995. Getty Images
    Prince William and Prince Harry pose with Princess Diana and Prince Charles on Prince William's first day at Eton College in 1995. Getty Images
  • Princess Diana with the young princes at the piano in Kensington Palace in 1985. Getty Images
    Princess Diana with the young princes at the piano in Kensington Palace in 1985. Getty Images
  • Prince Charles and Princess Diana with their sons aboard the Royal Yacht Britannia in Venice in 1985. Getty Images
    Prince Charles and Princess Diana with their sons aboard the Royal Yacht Britannia in Venice in 1985. Getty Images
While you're here
if you go

The flights

Etihad, Emirates and Singapore Airlines fly direct from the UAE to Singapore from Dh2,265 return including taxes. The flight takes about 7 hours.

The hotel

Rooms at the M Social Singapore cost from SG $179 (Dh488) per night including taxes.

The tour

Makan Makan Walking group tours costs from SG $90 (Dh245) per person for about three hours. Tailor-made tours can be arranged. For details go to www.woknstroll.com.sg

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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MATCH INFO

Liverpool 2 (Van Dijk 18', 24')

Brighton 1 (Dunk 79')

Red card: Alisson (Liverpool)

RESULT

RS Leipzig 3 

Marcel Sabitzer 10', 21'

Emil Forsberg 87'

Tottenham 0

 

Updated: January 10, 2023, 4:34 PM