Lessons learnt from warfare in Ukraine, such as the importance of drones, have not been enacted and outdated projects should be “ditched”, the head of Britain's armed forces has said.
During a talk at the DSEI defence exhibition, Admiral Sir Tony Radakin has called on forces to rapidly adapt their fighting capabilities, suggesting they build a fleet of 500 warships but with “400 of them drones”, or an air force of 2,000 fighters but three quarters of them unmanned aerial vehicles.
The Chief of the Defence Staff also questioned if Britain’s £53 billion ($66 billion) defence budget was being spent “as wisely as possible”.
“What do we need to change? What do we need to actually ditch? What do we need to reprioritise to bring in extraordinary technology that's on offer?” he asked.
He also questioned why the military had to “live with some of our ridiculous hierarchy and processes to do things differently in order to deliver more”.
Ukraine was also demonstrating that long-range missiles and attack drones were having a real impact on the ability to penetrate a country’s defences, with both Moscow and Kyiv suffering strikes.
“Do we need to have a conversation about integrated air missile defence?” he asked. “Do we need to work even more closely with GCHQ and our intelligence partners in order to better protect not only the department of defence but our nation?”
It was now key for Britain’s military leaders to enact the lessons learnt from the war, the admiral said.
“If we're providing literally hundreds of one-way attack drones to Ukraine, then when we look at our own army where are our one-way attack drone regiments?”
Similarly, with Ukraine’s advances in naval attack drones, that have severely damaged two Russia ships, Sir Tony questioned why the Royal Navy was not developing a “coastal raiding squadron”.
He urged military commanders to think differently, using their budgets for better procurement.
“What would it look like to have 500 ships in the navy, but 400 of those are drones? What would it look like to have an air force of 2,000 aircraft but 1,500 of them drones?” he asked.
“That feels to me that that's the journey that we're on, how we make that a more mainstream part of our armed forces.”
The admiral also praised the “extraordinary statecraft” to address global threats that was currently happening among world leaders, with US President Joe Biden inviting Prime Minister Narendra Modi to Washington and the “relationship that you're seeing with the UK and Saudi Arabia”.
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World record transfers
1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m
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
MATCH INFO
What: 2006 World Cup quarter-final
When: July 1
Where: Gelsenkirchen Stadium, Gelsenkirchen, Germany
Result:
England 0 Portugal 0
(Portugal win 3-1 on penalties)