Donald Trump said it is “great to be home” as he arrived in Scotland on a visit to his golf courses.
The former US president said on Truth Social — the social media platform he owns — that he will open a “spectacular” second course at the Menie Estate in the north-east of Scotland.
He and his son Eric arrived at Aberdeen Airport at about 11.30am and were met by two pipers, a red carpet and a 10-vehicle motorcade.
Before getting into one of the cars, Mr Trump said: “It’s great to be home, this was the home of my mother.”
His mother, Mary, was born on the Isle of Lewis in the Outer Hebrides before emigrating to the US.
Following his time in Scotland, he will head to his golf course in Doonbeg on Ireland’s west coast.
Despite the visit, Mr Trump, who is running for the White House again in 2024 and is seen by many as the presumptive Republican nominee, said his campaign is “on my mind”, claiming that a victory for him would make America “greater than ever before”.
“Will be leaving for Scotland & Ireland soon in order to see and inspect my great properties there,” he wrote.
He said he would be meeting "many wonderful friends, and cutting a ribbon for a new and spectacular second course in Aberdeen".
“Very exciting despite the fact that it is ‘make America great again’ that is on my mind, in fact, America will be greater than ever before.”
Mr Trump's journey out of the US comes as he faces legal trouble in his native New York over his business practices.
He has pleaded not guilty to charges of falsifying business records to hide damaging information ahead of the 2016 presidential election.
Mr Trump had spent two days at his Turnberry course in Ayrshire while in office in 2018, meeting prime minister Theresa May and Queen Elizabeth II during the visit.
Asked last week if he will meet Mr Trump, who has made controversial statements about Muslims in the past, Scottish First Minister Humza Yousaf said: “I would find it difficult, I have to say, to meet with him without raising the significance of concerns I have of the remarks that he’s made in the past.”
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MATCH INFO
Inter Milan 1 (Martinez 18' pen)
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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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