The UK could support Ukraine dropping a stage to speed up its accession to Nato, the Foreign Secretary indicated.
The UK would be “very supportive” if it was decided Kyiv did not need to go through the membership action plan stage of the process to join Nato, James Cleverly said during a conference on Ukrainian reconstruction.
“We have seen Ukraine evolve, and evolve incredibly quickly,” he told a press conference during the Ukraine Recovery Conference in London.
“Jens Stoltenberg, at the Nato informal foreign ministers (summit), said that actually, many of the requirements of membership action plan are actually being delivered.
“The reform of their armed forces is happening whilst engaged in conflict.
“I think the UK’s position would be very, very supportive if we moved on from the membership action plan, recognising that the offer to both Sweden and Finland didn’t require that and Ukrainians have demonstrated their commitment to reform the military for requirement of Nato membership through their actions on the battlefield.
“And I think all Nato allies recognise that.”
A look at the Nato military alliance - in pictures
Ukraine has long pushed for both Nato and EU membership as it continues to battle Vladimir Putin’s forces, but western capitals have differing views on the possibility and timeline for Ukraine to join both groups.
Ukrainian President Volodymyr Zelenskyy, who addressed the conference via video link, had earlier urged leaders to have the “courage” to acknowledge that his country is already a key part of their economic and defence alliances.
“We are only waiting for the courage of the alliance leaders to recognise this reality, politically.”
The comments by Mr Cleverly come ahead of a major Nato summit in Lithuania later this summer, in which a compromise on Ukrainian’s route to membership is expected to be brokered.
Nato agreed in 2008 that Ukraine would join the organisation one day, but did not set a date for it to start membership talks.
As the war continued, Ukraine applied for “accelerated accession” to Nato on September 30.
The Map stage is designed to help countries prepare for accession, but it is unclear whether other Nato members would back Ukrainian skipping such a process.
Vladimir Putin says Ukrainian forces have 'no chance'
Meanwhile, Russian President Vladimir Putin, said Moscow had observed a "lull" in Ukraine's counteroffensive, which began early this month.
Although Ukraine still had some offensive potential, Kyiv understood it had "no chance", Mr Putin said in televised remarks.
His comments came as Ukrainian President Volodymyr Zelenskyy said his army's progress was "slower than desired" but that Kyiv would not be pressured into rushing it.
Mr Putin has begun speaking with increasing frequency about the battlefield situation, perhaps reflecting the fact that the 16-month-old war has reached a critical moment with the launch of Ukraine's long-expected push.
"Oddly enough, at the moment we are seeing a certain lull. This is due to the fact that the enemy is suffering serious losses, both in personnel and equipment," he said.
But he said that Ukraine's offensive potential "has not yet been exhausted, there are also reserves that the enemy is thinking about where and how to introduce".
For the second time in less than a week, he said that the Ukrainian forces had "no chance".
The BBC quoted Mr Zelenskyy as saying in an interview that the military push was not going easily because 200,000 square kilometres of Ukrainian territory had been mined by Russian forces.
"Whatever some might want, including attempts to pressure us, with all due respect, we will advance on the battlefield the way we deem best," he added.
Ukraine says it has reclaimed eight villages so far in its counteroffensive, though only one of these was in the past week.
Contradicting Mr Putin's statement about a lull on the battlefield, British defence intelligence said on Twitter on Wednesday that "intense fighting continues in sectors of southern Ukraine".
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
Ain Dubai in numbers
126: The length in metres of the legs supporting the structure
1 football pitch: The length of each permanent spoke is longer than a professional soccer pitch
16 A380 Airbuses: The equivalent weight of the wheel rim.
9,000 tonnes: The amount of steel used to construct the project.
5 tonnes: The weight of each permanent spoke that is holding the wheel rim in place
192: The amount of cable wires used to create the wheel. They measure a distance of 2,4000km in total, the equivalent of the distance between Dubai and Cairo.
Winners
Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)
Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)
Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)
Best Young Women’s Player
Vicky López (Barcelona / Spain)
Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)
Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)
Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)
Women’s Coach of the Year
Sarina Wiegman (England)
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