Queen Elizabeth II attending Ascot in 2018. Getty Images
Queen Elizabeth II attending Ascot in 2018. Getty Images
Queen Elizabeth II attending Ascot in 2018. Getty Images
Queen Elizabeth II attending Ascot in 2018. Getty Images

How Queen Elizabeth's final message of support for Ukraine inspired king


Gillian Duncan
  • English
  • Arabic

Weeks before she died, Queen Elizabeth II paid tribute to the Ukrainian people, calling on them to “celebrate their culture, history and identity”.

Now, King Charles III has followed in his mother's footsteps with his own declaration of support on the anniversary of the Russian invasion.

The British monarch praised the “remarkable courage and resilience” of Ukraine's people and spoke about the challenging year they have faced.

“It has now been a year that the people of Ukraine have suffered unimaginably from an unprovoked full-scale attack on their nation,” he said.

“They have shown truly remarkable courage and resilience in the face of such human tragedy.

“The world has watched in horror at all the unnecessary suffering inflicted upon Ukrainians, many of whom I have had the great pleasure of meeting here in the UK and, indeed, across the world, from Romania to Canada.

“Earlier this month I met President Zelenskyy at Buckingham Palace to express my personal support for the people of Ukraine. It is heartening that the United Kingdom, along with its allies, is doing everything possible to help at this most difficult time.

“Therefore, I can only hope the outpouring of solidarity from across the globe may bring not only practical aid, but also strength from the knowledge that, together, we stand united.”

In August, two weeks before her death, the queen congratulated Ukrainians in a message to mark the country's Independence Day, the 31st anniversary of it becoming an independent state after the dissolution of the Soviet Union in 1991.

Wartime photographs of Queen Elizabeth II up for auction — in pictures

  • A collection of photographs showing Queen Elizabeth II's time in the Auxiliary Territorial Service during the Second World War are going up for auction. All photos: Reeman Dansie
    A collection of photographs showing Queen Elizabeth II's time in the Auxiliary Territorial Service during the Second World War are going up for auction. All photos: Reeman Dansie
  • King George VI and Queen Elizabeth The Queen Mother visiting Princess Elizabeth, as she was then, during her service.
    King George VI and Queen Elizabeth The Queen Mother visiting Princess Elizabeth, as she was then, during her service.
  • King George observes his daughter working on a truck.
    King George observes his daughter working on a truck.
  • The photographs of Queen Elizabeth belonged to her driving instructor at the Auxiliary Territorial Service, Major Violet Wellesley.
    The photographs of Queen Elizabeth belonged to her driving instructor at the Auxiliary Territorial Service, Major Violet Wellesley.
  • Queen Elizabeth working on a truck.
    Queen Elizabeth working on a truck.
  • Queen Elizabeth poses in her uniform.
    Queen Elizabeth poses in her uniform.
  • The lot also includes Princess Elizabeth's 1945 military provisional driving licence.
    The lot also includes Princess Elizabeth's 1945 military provisional driving licence.

The message was shared by Kyiv's British embassy, which tweeted: “On their 31st anniversary of Independence, Her Majesty the Queen congratulates Ukrainians.”

It continued: “In an address to the President of Ukraine she said: ‘It gives me great pleasure to send Your Excellency and the people of Ukraine my warmest greetings on the celebration of your Independence Day.

“In this most challenging year, I hope that today will be a time for the Ukrainian people, both in Ukraine and around the world, to celebrate their culture, history and identity.

“May we look to better times in the future. Elizabeth R.”

President Volodymyr Zelenskyy praised the king's support for Ukraine, in a speech to the British Parliament earlier this month. He referred to the monarch’s own air force training, telling parliamentarians that in his country every pilot is a “king”.

King Charles III and the military — in pictures

  • Prince Charles in a jet at RAF Cranwell in training to gain his 'wings' in August 1971. All photos: Getty
    Prince Charles in a jet at RAF Cranwell in training to gain his 'wings' in August 1971. All photos: Getty
  • The prince receives his wings at RAF Cranwell in August 1971
    The prince receives his wings at RAF Cranwell in August 1971
  • The prince with a jet plane at RAF Cranwell in 1971
    The prince with a jet plane at RAF Cranwell in 1971
  • Prince Charles is briefed by Wing Commander 'Hank' Martin before his flight in a Phantom Interceptor as part of his training
    Prince Charles is briefed by Wing Commander 'Hank' Martin before his flight in a Phantom Interceptor as part of his training
  • The prince while serving in the Royal Navy on board the HMS Minerva at Plymouth in 1973
    The prince while serving in the Royal Navy on board the HMS Minerva at Plymouth in 1973
  • The prince tackles an assault course at the Royal Marines Training Centre in Lympstone, Devon, and achieves a first-class pass, in 1975
    The prince tackles an assault course at the Royal Marines Training Centre in Lympstone, Devon, and achieves a first-class pass, in 1975
  • Prince Charles helps a colleague put on his helmet during his time with the 845 Naval Air Squadron in 1975
    Prince Charles helps a colleague put on his helmet during his time with the 845 Naval Air Squadron in 1975
  • The prince speaks with members of the Royal Regiment of Wales and the Parachute Regiment in Basrah, Iraq in 2004
    The prince speaks with members of the Royal Regiment of Wales and the Parachute Regiment in Basrah, Iraq in 2004
  • Prince Charles is shown an Apache helicopter by crew members at Wattisham Airfield in 2009
    Prince Charles is shown an Apache helicopter by crew members at Wattisham Airfield in 2009
  • Prince Charles climbs onboard the latest Hawk training jet during a visit to RAF Valley in 2009 in Holyhead, Wales
    Prince Charles climbs onboard the latest Hawk training jet during a visit to RAF Valley in 2009 in Holyhead, Wales
  • The prince on a British military helicopter en route to Lashkar Gah, Afghanistan on March 25, 2010
    The prince on a British military helicopter en route to Lashkar Gah, Afghanistan on March 25, 2010
  • Prince Charles sits for a group picture after presenting campaign medals to soldiers from the Black Watch in Fort George, Scotland, in 2010
    Prince Charles sits for a group picture after presenting campaign medals to soldiers from the Black Watch in Fort George, Scotland, in 2010
  • The prince visits First Battalion the Mercian Regiment to mark 10 years as Colonel-in-Chief and 40 years since becoming Colonel-in-Chief of the Cheshire Regiment at Bulford Camp in Salisbury in 2018
    The prince visits First Battalion the Mercian Regiment to mark 10 years as Colonel-in-Chief and 40 years since becoming Colonel-in-Chief of the Cheshire Regiment at Bulford Camp in Salisbury in 2018

King Charles shook the hands of Mr Zelenskyy during their meeting at Buckingham Palace later that day, telling him: “We've all been worried about you and thinking about your country for so long.”

Earlier this week the king watched Ukrainian troops training in Wiltshire, saying he is “full of admiration” for them.

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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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Updated: February 24, 2023, 2:51 PM