• King Charles III is presented with the Crown of Scotland at a service of thanksgiving and dedication at St Giles' Cathedral in Edinburgh. Getty Images
    King Charles III is presented with the Crown of Scotland at a service of thanksgiving and dedication at St Giles' Cathedral in Edinburgh. Getty Images
  • Scottish rower and Olympic gold medallist Katherine Grainger carries The Elizabeth Sword. PA
    Scottish rower and Olympic gold medallist Katherine Grainger carries The Elizabeth Sword. PA
  • Lord Lyon King of Arms, Joseph Morrow, addresses the congregation about the significance of the Stone of Destiny. PA
    Lord Lyon King of Arms, Joseph Morrow, addresses the congregation about the significance of the Stone of Destiny. PA
  • Prince William, Prince of Wales, Catherine, the Princess of Wales, King Charles and Queen Camilla at a service of thanksgiving and dedication for the king and queen at St Giles' Cathedral, Edinburgh. AP
    Prince William, Prince of Wales, Catherine, the Princess of Wales, King Charles and Queen Camilla at a service of thanksgiving and dedication for the king and queen at St Giles' Cathedral, Edinburgh. AP
  • King Charles's motorcade drives along the Royal Mile to St Giles' Cathedral in the Scottish capital. Reuters
    King Charles's motorcade drives along the Royal Mile to St Giles' Cathedral in the Scottish capital. Reuters
  • King Charles leaving the Palace of Holyroodhouse. PA
    King Charles leaving the Palace of Holyroodhouse. PA
  • Members of the armed forces at the Palace of Holyroodhouse. Getty
    Members of the armed forces at the Palace of Holyroodhouse. Getty
  • The Prince and Princess of Wales leaving the palace. PA
    The Prince and Princess of Wales leaving the palace. PA
  • Lord Lyon King of Arms, Joseph Morrow, carrying the crown, which forms part of the Honours of Scotland, into St Giles' Cathedral. PA
    Lord Lyon King of Arms, Joseph Morrow, carrying the crown, which forms part of the Honours of Scotland, into St Giles' Cathedral. PA
  • Members of the Kings Life Guard of the Household Cavalry march along the Royal Mile. Getty
    Members of the Kings Life Guard of the Household Cavalry march along the Royal Mile. Getty
  • The Combined Cadet Force Pipes and Drums and the Cadet Military Band proceed down the Royal Mile. Reuters
    The Combined Cadet Force Pipes and Drums and the Cadet Military Band proceed down the Royal Mile. Reuters
  • Members of the public gather. Getty
    Members of the public gather. Getty
  • Officers guard the Stone of Destiny at St Giles' Cathedral. PA
    Officers guard the Stone of Destiny at St Giles' Cathedral. PA
  • Scotland's First Minister Humza Yousaf at St Giles' Cathedral. AP
    Scotland's First Minister Humza Yousaf at St Giles' Cathedral. AP
  • Protesters on the Royal Mile. PA
    Protesters on the Royal Mile. PA
  • A police marksman keeps watch from the Scottish Parliament rooftop. Getty
    A police marksman keeps watch from the Scottish Parliament rooftop. Getty
  • A crowned flag-waver at St Giles' Cathedral. PA
    A crowned flag-waver at St Giles' Cathedral. PA

King Charles III presented with Elizabeth Sword and Scottish crown jewels


Gillian Duncan
  • English
  • Arabic

Former Olympic rower Dame Katherine Grainger carried a specially crafted ceremonial sword in tribute to Queen Elizabeth II as it was presented to King Charles III at a dedication ceremony in Scotland on Wednesday to mark his coronation.

Dame Katherine held the Elizabeth Sword, which weighs around 7.5kg, at the service at St Giles' Cathedral in Edinburgh, where the king and queen were presented with the Honours of Scotland.

The ceremony of the presentation of the collection of royal items – which include a crown, a sceptre and the sword, made of gold, silver and gems – reflects the British royal family's lasting ties to Scotland.

The Elizabeth Sword has replaced Scotland's current Sword of State, which can no longer be used due to its fragile condition. The new sword is more than twice as heavy as the one Penny Mordaunt carried for the formal coronation in Westminster Abbey in May. It weighed 3.6kg.

But the run-up to the ceremony was marked by protests, with people lining the procession route along the Royal Mile holding posters and chanting “not my king”.

Police Scotland said on Twitter that two women, aged 20 and 21, were arrested in connection with an alleged breach of the peace after they reportedly attempted to climb over crowd barriers

Commissioned at the end of 2022, the Elizabeth Sword cost £22,000 ($28,000), and is named after the late queen.

Its design takes inspiration from Scotland's national flower, the thistle, and the Scottish landscape.

The royal motto is engraved on one side of the blade, “In my defens God me defend”, with the motto of the Order of the Thistle, “Nemo me impune lacessit”, on the other.

Former Olympic rower Dame Katherine Grainger carries The Elizabeth Sword, part of the Honours of Scotland, into St Giles' Cathedral in Edinburgh. PA
Former Olympic rower Dame Katherine Grainger carries The Elizabeth Sword, part of the Honours of Scotland, into St Giles' Cathedral in Edinburgh. PA

The Stone of Destiny, an important symbol of Scottish identity which has been used to crown British monarchs for centuries, was also moved to the cathedral for the festivities.

The sword was presented to the king alongside the sceptre, which was carried by Lady Dorrian, the Lord Justice Clerk, and the crown, carried by the Duke of Hamilton.

'A good physical challenge'

Speaking before the ceremony, Olympian Dame Katherine said carrying the sword would present a “good physical challenge”.

Ms Mordaunt earned praise for her stamina in performing the role at the coronation in May, revealing she took “a couple of painkillers” to be able to carry the heavy Sword of State.

Dame Katherine, who won medals at five consecutive Olympics – a gold and four silvers – said she was glad of the chance to rehearse as she did not have anything the same size or weight as the sword to practice with elsewhere.

She said: “It was incredibly useful to have the practice, even things like coming through doorways, just making sure that I don't do any damage to the sword or anybody nearby.

The new Elizabeth Sword at the Palace of Holyroodhouse in Edinburgh. PA
The new Elizabeth Sword at the Palace of Holyroodhouse in Edinburgh. PA

“It really is an incredible showpiece, along with the sceptre and the crown for the honours, so it's going to be an incredible ceremony and it's just a massive honour.”

The sword it replaced was gifted to James IV by Pope Julius in 1507.

The new one was designed by Mark Dennis and was worked on by a number of expert Scottish craftspeople.

It features a pommel of Lewisian gneiss, and a scabbard wrought from Perthshire oak.

Following the service, the sword and honours will be returned to the care of Historic Environment Scotland.

Penny Mordaunt at King Charles III's coronation – in pictures

  • Penny Mordaunt walks ahead of King Charles III during the coronation ceremony at Westminster Abbey in London on May 6. PA
    Penny Mordaunt walks ahead of King Charles III during the coronation ceremony at Westminster Abbey in London on May 6. PA
  • Ms Mordaunt was at the service in her role as Lord President of the Council. PA
    Ms Mordaunt was at the service in her role as Lord President of the Council. PA
  • She was responsible for bearing the Sword of State and presenting the Sword of Offering to the king. AFP
    She was responsible for bearing the Sword of State and presenting the Sword of Offering to the king. AFP
  • Ms Mordaunt presents the Sword of State to King Charles. AP
    Ms Mordaunt presents the Sword of State to King Charles. AP
  • She was dressed in a custom-made teal outfit with a matching cape and headband with gold feather embroidery. AP
    She was dressed in a custom-made teal outfit with a matching cape and headband with gold feather embroidery. AP
  • It was the first time the role has been carried out by a woman. AP
    It was the first time the role has been carried out by a woman. AP
  • Ms Mordaunt shelters from the rain outside Westminster Abbey. EPA
    Ms Mordaunt shelters from the rain outside Westminster Abbey. EPA

Wednesday's ceremony began with a people's procession from the esplanade of Edinburgh Castle.

Chosen to reflect all walks of life in Scotland, among those represented were NHS Scotland, celebrating its 75th anniversary, the Robert Burns World Federation, College of Master Kilt Tailors, the Scottish Parliament, museums and the Trades Houses of Scotland, from coopers to goldsmiths.

The castle's governor, Major General Alastair Bruce, watched the 100-strong group set off, led by Corporal Cruachan IV, the Shetland pony regimental mascot of The Royal Regiment of Scotland, joined by four mounted elements of the Scots Dragoon Guards, the Pipes and Drums of Robert Gordon's Combined Cadet Force and the 51 Brigade Cadet Military Band.

Royal fans arrived early on Edinburgh's Royal Mile ahead of the ceremony, lining the route of the royal procession to St Giles' Cathedral.

Among those attending were Margaret Jenkins, 62, from East Lothian, who said: “I'm excited to see King Charles, my king, and I know not everyone would agree.”

Anne Connolly, 65, from South Shields, said: “It's a good day out. We're looking forward to seeing the king and Camilla.”

Referring to an area fenced off for protesters outside the cathedral, she said: “They've given the protesters the best spot here, the best view. It isn't fair.”

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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Other must-tries

Tomato and walnut salad

A lesson in simple, seasonal eating. Wedges of tomato, chunks of cucumber, thinly sliced red onion, coriander or parsley leaves, and perhaps some fresh dill are drizzled with a crushed walnut and garlic dressing. Do consider yourself warned: if you eat this salad in Georgia during the summer months, the tomatoes will be so ripe and flavourful that every tomato you eat from that day forth will taste lacklustre in comparison.

Badrijani nigvzit

A delicious vegetarian snack or starter. It consists of thinly sliced, fried then cooled aubergine smothered with a thick and creamy walnut sauce and folded or rolled. Take note, even though it seems like you should be able to pick these morsels up with your hands, they’re not as durable as they look. A knife and fork is the way to go.

Pkhali

This healthy little dish (a nice antidote to the khachapuri) is usually made with steamed then chopped cabbage, spinach, beetroot or green beans, combined with walnuts, garlic and herbs to make a vegetable pâté or paste. The mix is then often formed into rounds, chilled in the fridge and topped with pomegranate seeds before being served.

 

 

The Vile

Starring: Bdoor Mohammad, Jasem Alkharraz, Iman Tarik, Sarah Taibah

Director: Majid Al Ansari

Rating: 4/5

How to apply for a drone permit
  • Individuals must register on UAE Drone app or website using their UAE Pass
  • Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
  • Upload the training certificate from a centre accredited by the GCAA
  • Submit their request
What are the regulations?
  • Fly it within visual line of sight
  • Never over populated areas
  • Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
  • Users must avoid flying over restricted areas listed on the UAE Drone app
  • Only fly the drone during the day, and never at night
  • Should have a live feed of the drone flight
  • Drones must weigh 5 kg or less

Essentials
The flights: You can fly from the UAE to Iceland with one stop in Europe with a variety of airlines. Return flights with Emirates from Dubai to Stockholm, then Icelandair to Reykjavik, cost from Dh4,153 return. The whole trip takes 11 hours. British Airways flies from Abu Dhabi and Dubai to Reykjavik, via London, with return flights taking 12 hours and costing from Dh2,490 return, including taxes. 
The activities: A half-day Silfra snorkelling trip costs 14,990 Icelandic kronur (Dh544) with Dive.is. Inside the Volcano also takes half a day and costs 42,000 kronur (Dh1,524). The Jokulsarlon small-boat cruise lasts about an hour and costs 9,800 kronur (Dh356). Into the Glacier costs 19,500 kronur (Dh708). It lasts three to four hours.
The tours: It’s often better to book a tailor-made trip through a specialist operator. UK-based Discover the World offers seven nights, self-driving, across the island from £892 (Dh4,505) per person. This includes three nights’ accommodation at Hotel Husafell near Into the Glacier, two nights at Hotel Ranga and two nights at the Icelandair Hotel Klaustur. It includes car rental, plus an iPad with itinerary and tourist information pre-loaded onto it, while activities can be booked as optional extras. More information inspiredbyiceland.com

Indoor cricket World Cup:
Insportz, Dubai, September 16-23

UAE fixtures:
Men

Saturday, September 16 – 1.45pm, v New Zealand
Sunday, September 17 – 10.30am, v Australia; 3.45pm, v South Africa
Monday, September 18 – 2pm, v England; 7.15pm, v India
Tuesday, September 19 – 12.15pm, v Singapore; 5.30pm, v Sri Lanka
Thursday, September 21 – 2pm v Malaysia
Friday, September 22 – 3.30pm, semi-final
Saturday, September 23 – 3pm, grand final

Women
Saturday, September 16 – 5.15pm, v Australia
Sunday, September 17 – 2pm, v South Africa; 7.15pm, v New Zealand
Monday, September 18 – 5.30pm, v England
Tuesday, September 19 – 10.30am, v New Zealand; 3.45pm, v South Africa
Thursday, September 21 – 12.15pm, v Australia
Friday, September 22 – 1.30pm, semi-final
Saturday, September 23 – 1pm, grand final

A timeline of the Historical Dictionary of the Arabic Language
  • 2018: Formal work begins
  • November 2021: First 17 volumes launched 
  • November 2022: Additional 19 volumes released
  • October 2023: Another 31 volumes released
  • November 2024: All 127 volumes completed
UAE currency: the story behind the money in your pockets
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GOLF’S RAHMBO

- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
- 5th player in last 30 years to win 3 European Tour and 2 PGA Tour titles before age 24 (Woods, Garcia, McIlroy, Spieth)

Updated: July 05, 2023, 8:28 PM