Who was LS Lowry? 12 facts about Going to the Match as King Charles visits Manchester

On a trip to northern England King Charles III and Queen Consort Camilla will view one of the world’s most famous paintings, LS Lowry’s Going to the Match, in Bolton.

Earlier, they also visited the surveillance centre at Government Communications Headquarters — commonly known as GCHQ — in Manchester, where they met spy agency bosses and schoolchildren working on projects.

The royal couple also dropped in at the huge Kellogg’s factory in the area, where they talked about food poverty programmes and environmentally-friendly initiatives.

LS Lowry's Going to the Match

LS Lowry’s Going to the Match was inspired by Bolton Wanderers Football Club’s Burnden Park ground.
It is now on display at Bolton Town Hall, Greater Manchester
It was bought at auction for £7.8 million ($9.6 million) in 2022, with a donation from The Law Family Charitable Foundation
The donation helped keep the painting in the Greater Manchester area
Lowry’s style has become well-loved and famous far beyond just the art world
Lowry was born in Stretford, Lancashire in 1887, and died in 1976 in Glossop, Derbyshire
Many of his work portrays local industrial scenes
Going to the Match is one of his most immediately recognisable works
He was never a full-time artist and for four decades had a day job as a rent collector
He trained at Salford School of Art and Municipal College of Art, studying under the French impressionist Adolphe Valette
He supported Manchester City Football Club
Other celebrated works include Coming from the Mill, Going to Work, Industrial Landscape and Man Lying on a Wall

Lowry trained at Salford School of Art and Municipal College of Art. Christie's

What is GCHQ Manchester?

Northern England branch of the surveillance and monitoring centre in Cheltenham — the ring-shaped building that officials, for years, denied was a surveillance centre
Responsibilities include disrupting threats to the UK
Walls and windows have enhanced security features to protect against outside threats
Based in Heron House, central Manchester, it opened in 2019

Why visit the Kellogg’s factory?

Largest cereal factory in Europe and the biggest Corn Flake centre in the world
Royal couple saw food poverty and eco initiatives that the company is supporting
Kellogg’s is a major supplier to FareShare Greater Manchester, which tackles food poverty and childhood hunger
Kellogg’s is also working on sustainable packaging and energy use
Kellogg’s first earned a royal charter during the reign of King George VI

King Charles III visits north-west England - in pictures

King Charles III and the Queen Consort views L S Lowry's Going to the Match painting during a visit to Bolton Town Hall.
King Charles III speaks to staff on the cornflakes production line during a visit to Kellogg's in Manchester, north-west England. AFP
King Charles unveils a plaque to mark the 100th anniversary of Kellogg's. AFP
King Charles tours the headquarters of Kellogg's. AFP
The king visits the Kellogg's kitchen. AFP
The king and Queen Consort Camilla arrive at Bolton Town Hall. AFP
Children wait with flowers outside Bolton Town Hall. Reuters
King Charles arrives on the royal train at Manchester Victoria Station. AP

Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants

Pandemic Parenting

Analysis: How will the pandemic affect children's mental health in the long term?

Watch: A week of family challenges that are fun for all ages

Learn: Antenatal and hypnobirthing classes that mums-to-be can do online

UAE%20FIXTURES

%3Cp%3EWednesday%2019%20April%20%E2%80%93%20UAE%20v%20Kuwait%3Cbr%3EFriday%2021%20April%20%E2%80%93%20UAE%20v%20Hong%20Kong%3Cbr%3ESunday%2023%20April%20%E2%80%93%20UAE%20v%20Singapore%3Cbr%3EWednesday%2026%20April%20%E2%80%93%20UAE%20v%20Bahrain%3Cbr%3ESaturday%2029%20April%20%E2%80%93%20Semi-finals%3Cbr%3ESunday%2030%20April%20%E2%80%93%20Third%20position%20match%3Cbr%3EMonday%201%20May%20%E2%80%93%20Final%3C%2Fp%3E%0A

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