The body of an ex-British soldier missing in Ukraine has been discovered, UK police have said.
Daniel Burke, 36, from south Manchester, travelled to Ukraine last year as a military volunteer and was reported missing on August 16 by relatives after they had not heard from him.
Officers searching for Mr Burke were informed by Ukrainian authorities that they have found his remains.
Mr Burke had set up his own volunteer unit in Ukraine, known as the Dark Angels.
Greater Manchester Police are working with his family and the Ukrainian authorities to formally identify Mr Burke and bring his body back to the UK.
He disappeared from his flat in Zaporizhzhia, The Daily Telegraph reported.
Mr Burke’s mother Diane told the Manchester Evening News last week that the family had been told by Ukrainian police that officers had searched his apartment and found it empty, with no signs of a break-in and the door triple-locked.
She said the Ukrainian authorities were using CCTV to try to trace his movements on August 11, when he was last seen. The last time she spoke to him he “sounded on good form”, she said.
Detective Superintendent Lewis Hughes, Manchester police's lead for disaster victim identification, said: “This is an upsetting time for Daniel’s family, we have family liaison officers in contact with them and offering support.
“My team and I are working with the Ukrainian authorities to make formal identification with a view to repatriating Daniel following that process.
“Daniel’s family have asked for privacy at this difficult time.”
100 days of Ukraine's counteroffensive – in pictures
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This week marks 100 days of the Ukrainian counteroffensive, which began in the early hours of Sunday, June 4. Getty Images -

Ukraine's President Volodymyr Zelenskyy visiting brigades engaged in offensive operations in the Bakhmut sector, eastern Ukraine, in Donetsk region, in September. AFP -

A Ukrainian serviceman of the 47th Magura Separate Mechanised Brigade prepares a M2 Bradley infantry fighting vehicle for combat in Zaporizhzhia region, south-east Ukraine, in September. Reuters -

Displaced Ukrainian citizens from Russian-occupied territories board a train to Kyiv from Sumy, north-east Ukraine, in September. Getty Images -

Ukrainian servicemen in a Gepard self-propelled anti-aircraft gun in Zhytomyr region, northern Ukraine, in September. Reuters -

A Ukrainian serviceman loads a shell into a mortar, in Zaporizhzhia region, in September. Reuters -

A Ukrainian unit breaches mine defences, near Hulyaipole, in Zaporizhzhia region, in August. Reuters -

A damaged high-rise in Moscow, following an alleged Ukrainian drone attack, in August. Reuters -

A member of the 47th Magura Separate Mechanised Brigade greets a civilian, in Robotyne, Zaporizhiza region, in August. Reuters -

Mr Zelenskyy greets a crowd in front of the Danish Parliament, in Copenhagen, in August. Reuters -

Ukrainian servicemen of the 108th Separate Brigade of Territorial Defence fire rockets near the front line in Zaporizhzhia region, in August. Reuters -

A Ukrainian serviceman carries a drone during training in Zaporizhzhia region, in August. Reuters -

Ukrainian soldiers stand with Ukrainian flag in Urozhaine, Donetsk Region, eastern Ukraine, in August. Reuters -

Ukrainian soldiers with a Marder 1A3 armoured fighting vehicle, during a media day of the EU Military Assistance Mission in support of Ukraine in Germany, in August. Reuters -

Ukrainian border guards stand next to a border sign on Snake Island in the Black Sea, in August. Reuters -

Police at the site where a Ukrainian drone targeting the Russian capital was downed by an air defence system, in western Moscow, in August. AFP -

Ukrainian soldiers with a rocket launcher in Donetsk region, eastern Ukraine, in August. Getty Images -

Ukrainian soldiers in Serebryansky Forest, Luhansk region, in eastern Ukraine, in July. Getty Images -

A Ukrainian soldier inspects a destroyed Russian tank in the village of Novodarivka, Luhansk region, in July. Reuters -

Widow Lubov Doroshenko, 67, returns to her destroyed home in Bohorodychne, Donetsk region, eastern Ukraine, in July. Getty Images -

A Ukrainian soldier with the 110th Brigade demonstrates tactical movements in a trench, in Novodarivka, Luhansk region, in July. Getty Images -
A Ukrainian serviceman of the 57th Kost Hordiienko Separate Motorised Infantry Brigade fires a 2S22 Bohdana self-propelled howitzer near the city of Bakhmut, in July. Reuters -

Mr Zelenskyy visits a frontline position in Berdyansk, Zaporizhzhia region, in June. EPA -

Russian Wagner Group mercenaries on a street in Rostov-on-Don, southern Russia, during a short-lived mutiny in June. AP
From Zero
Artist: Linkin Park
Label: Warner Records
Number of tracks: 11
Rating: 4/5
Results
2pm: Maiden (PA) Dh 40,000 (Dirt) 1,200m, Winner: AF Thayer, Tadhg O’Shea (jockey), Ernst Oertel (trainer).
2.30pm: Maiden (PA) Dh 40,000 (D) 1,200m, Winner: AF Sahwa, Nathan Crosse, Mohamed Ramadan.
3pm: Handicap (PA) Dh 40,000 (D) 1,000m, Winner: AF Thobor, Szczepan Mazur, Ernst Oertel.
3.30pm: Handicap (PA) Dh 40,000 (D) 2,000m, Winner: AF Mezmar, Szczepan Mazur, Ernst Oertel.
4pm: Sheikh Hamdan bin Rashid Al Maktoum Cup presented by Longines (TB) Dh 200,000 (D) 1,700m, Winner: Galvanize, Nathan Cross, Doug Watson.
4.30pm: Handicap (PA) Dh 40,000 (D) 1,700m, Winner: Ajaj, Bernardo Pinheiro, Mohamed Daggash.
While you're here
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While you're here
Con Coughlin: Grandstanding in Turkey leads to terrorism in France
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Sholto Byrnes: After Charlie Hebdo, is religion dividing the world?
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THE BIO
Born: Mukalla, Yemen, 1979
Education: UAE University, Al Ain
Family: Married with two daughters: Asayel, 7, and Sara, 6
Favourite piece of music: Horse Dance by Naseer Shamma
Favourite book: Science and geology
Favourite place to travel to: Washington DC
Best advice you’ve ever been given: If you have a dream, you have to believe it, then you will see it.
Stamp duty timeline
December 2014: Former UK finance minister George Osbourne reforms stamp duty, replacing the slab system with a blended rate scheme, with the top rate increasing to 12 per cent from 10 per cent:
Up to £125,000 - 0%; £125,000 to £250,000 – 2%; £250,000 to £925,000 – 5%; £925,000 to £1.5m: 10%; Over £1.5m – 12%
April 2016: New 3% surcharge applied to any buy-to-let properties or additional homes purchased.
July 2020: Rishi Sunak unveils SDLT holiday, with no tax to pay on the first £500,000, with buyers saving up to £15,000.
March 2021: Mr Sunak decides the fate of SDLT holiday at his March 3 budget, with expectations he will extend the perk unti June.
April 2021: 2% SDLT surcharge added to property transactions made by overseas buyers.
Jetour T1 specs
Engine: 2-litre turbocharged
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Simon Waldman: Cautious Israel keeping a low profile
More from Neighbourhood Watch:
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


