A bland courthouse corridor, a 16-page PDF and a brief shot of Donald Trump pushing open a door.
This was hardly the obvious television moment of the year but British media gave it the full works.
Mr Trump’s court date earned non-stop coverage from broadcasters including the BBC and Sky News as the world waited for news of his arrest.
Newspaper headline writers had some fun with “Donald in the dock” and “In the eye of the Stormy” as the drama dominated front pages.
From cameras in a courthouse to words like “district attorney” to the sight of a billionaire president in the dock, there was an air of Britain watching something alien.
UK leaders Boris Johnson and Rishi Sunak may have been hit with police fines, but their offences were comparatively minor and carried more political than legal weight.
As Mr Trump remained out of view, the BBC had an explainer of terms like felony and arraignment that would sound strange or dated in a British case.
But British presenters had deeper questions: how serious were the charges, and how damaging for Mr Trump’s election prospects?
Names from the recent past appeared on the airwaves to offer answers.
There was Anthony Scaramucci, Mr Trump’s short-lived communications chief, saying pundits were being too clever by half if they thought the indictment would help the former president.
Then there was Michael Wolff, the author of tell-all books on the Trump White House, saying Mr Trump felt no sense of having done anything wrong as he sat in the courtroom.
The phrase “a sad day for America” was uttered several times as viewers were solemnly told Mr Trump was in the custody of the state of New York.
Another refrain was that hush money and dodgy receipts may not be the world’s most dire allegations but that Mr Trump might have more legal peril coming down the track.
Presenters barely knew what to say when the photo filtered through of Mr Trump in the courtroom. The image spoke for itself on the front of Tuesday’s Guardian, Daily Mirror and Daily Express.
TV channels scrolled through the 16-page charges once they were released by the Manhattan prosecutor, bringing such legalese as “to wit” and “the grand jury aforesaid” to British television screens.
One former MP found it all a bit much. “Does anyone in the UK really care that much, to justify this endless coverage, giving Trump exactly what he wants?,” asked former Middle East minister Alistair Burt.
Donald Trump appears in court - in pictures
Mr Trump is a disliked figure in Britain. He drew protests when he visited London as president and a poll in December found that 70 per cent in the UK had an unfavourable view of him.
But he found some defenders on the right-wing GB News channel, hosted on Tuesday evening by Trump ally and former Brexit campaigner-in-chief Nigel Farage.
While Mr Farage asked viewers to sympathise with Mr Trump, Conservative MP Jacob Rees-Mogg referred to “trumped-up charges” and a “kangaroo court”.
“The British judicial system is far superior to the American one, even though they tried to base it on ours,” said Mr Rees-Mogg.
Another right-leaning channel, TalkTV, summed up with a mixture of views at 8pm.
While pundits Russell Quirk and Jan Halper-Hayes thought the indictment would backfire on Democrats, left-wing consultant Mike Buckley thought it would hasten Mr Trump’s demise – “and that’s a good thing”.
Few editorials took Mr Trump’s side. The Daily Telegraph wrote of the return of the “Trump circus” and said the tawdry details of the scandal could damage Mr Trump’s standing among religious conservatives.
Writing in The Times, US editor David Charter said Mr Trump “remained strongly placed to be on the ballot” in 2014 despite his legal troubles and a “lacklustre campaign”.
The story remained at the top of the bulletin when radio listeners awoke to the BBC’s Today programme on Tuesday.
By this point, Mr Trump had spoken from his Mar-a-Lago base and the BBC felt forced to add a disclaimer that his speech “contained many falsehoods and untruths”.
It was one more familiar taste of the chaos of Mr Trump’s 2017-21 presidency.
Bringing the bulletin to an end, presenter Nick Robinson reflected on Mr Trump’s warning that America was “going to hell”.
“If it is, historians may note that that journey began with politicians going to war with each other about whether people could trust their legal system and could trust the rules of their democracy,” he said.
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
COMPANY PROFILE
Name: Mamo
Year it started: 2019 Founders: Imad Gharazeddine, Asim Janjua
Based: Dubai, UAE
Number of employees: 28
Sector: Financial services
Investment: $9.5m
Funding stage: Pre-Series A Investors: Global Ventures, GFC, 4DX Ventures, AlRajhi Partners, Olive Tree Capital, and prominent Silicon Valley investors.
The specs
- Engine: 3.9-litre twin-turbo V8
- Power: 640hp
- Torque: 760nm
- On sale: 2026
- Price: Not announced yet
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Our legal consultant
Name: Hassan Mohsen Elhais
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ACC 2019: The winners in full
Best Actress Maha Alemi, Sofia
Best Actor Mohamed Dhrif, Weldi
Best Screenplay Meryem Benm’Barek, Sofia
Best Documentary Of Fathers and Sons by Talal Derki
Best Film Yomeddine by Abu Bakr Shawky
Best Director Nadine Labaki, Capernaum
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SPECS
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%206-cylinder%203-litre%2C%20with%20petrol%20and%20diesel%20variants%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E8-speed%20automatic%3Cbr%3E%3Cstrong%3EPower%3A%3C%2Fstrong%3E%20286hp%20(petrol)%2C%20249hp%20(diesel)%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E450Nm%20(petrol)%2C%20550Nm%20(diesel)%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EStarting%20at%20%2469%2C800%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENow%3C%2Fp%3E%0A
Thanksgiving meals to try
World Cut Steakhouse, Habtoor Palace Hotel, Dubai. On Thursday evening, head chef Diego Solis will be serving a high-end sounding four-course meal that features chestnut veloute with smoked duck breast, turkey roulade accompanied by winter vegetables and foie gras and pecan pie, cranberry compote and popcorn ice cream.
Jones the Grocer, various locations across the UAE. Jones’s take-home holiday menu delivers on the favourites: whole roast turkeys, an array of accompaniments (duck fat roast potatoes, sausages wrapped in beef bacon, honey-glazed parsnips and carrots) and more, as well as festive food platters, canapes and both apple and pumpkin pies.
Ruth’s Chris Steakhouse, The Address Hotel, Dubai. This New Orleans-style restaurant is keen to take the stress out of entertaining, so until December 25 you can order a full seasonal meal from its Takeaway Turkey Feast menu, which features turkey, homemade gravy and a selection of sides – think green beans with almond flakes, roasted Brussels sprouts, sweet potato casserole and bread stuffing – to pick up and eat at home.
The Mattar Farm Kitchen, Dubai. From now until Christmas, Hattem Mattar and his team will be producing game- changing smoked turkeys that you can enjoy at home over the festive period.
Nolu’s, The Galleria Mall, Maryah Island Abu Dhabi. With much of the menu focused on a California inspired “farm to table” approach (with Afghani influence), it only seems right that Nolu’s will be serving their take on the Thanksgiving spread, with a brunch at the Downtown location from 12pm to 4pm on Friday.
Haircare resolutions 2021
From Beirut and Amman to London and now Dubai, hairstylist George Massoud has seen the same mistakes made by customers all over the world. In the chair or at-home hair care, here are the resolutions he wishes his customers would make for the year ahead.
1. 'I will seek consultation from professionals'
You may know what you want, but are you sure it’s going to suit you? Haircare professionals can tell you what will work best with your skin tone, hair texture and lifestyle.
2. 'I will tell my hairdresser when I’m not happy'
Massoud says it’s better to offer constructive criticism to work on in the future. Your hairdresser will learn, and you may discover how to communicate exactly what you want more effectively the next time.
3. ‘I will treat my hair better out of the chair’
Damage control is a big part of most hairstylists’ work right now, but it can be avoided. Steer clear of over-colouring at home, try and pursue one hair brand at a time and never, ever use a straightener on still drying hair, pleads Massoud.
UAE currency: the story behind the money in your pockets
How does ToTok work?
The calling app is available to download on Google Play and Apple App Store
To successfully install ToTok, users are asked to enter their phone number and then create a nickname.
The app then gives users the option add their existing phone contacts, allowing them to immediately contact people also using the application by video or voice call or via message.
Users can also invite other contacts to download ToTok to allow them to make contact through the app.
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
Tickets
Tickets start at Dh100 for adults, while children can enter free on the opening day. For more information, visit www.mubadalawtc.com.