Former British prime minister David Cameron attended Cabinet for the first time in seven years on Tuesday, after his surprise appointment as Foreign Secretary in Monday's reshuffle.
He attended his last Cabinet meeting 2,681 days ago – on July 12, 2016 – after announcing he was stepping down. He has replaced James Cleverly, who became Home Secretary following Suella Braverman's sacking on Monday.
Mr Cameron admitted such a return is “not usual” but said he wants to support Prime Minister Rishi Sunak through a “difficult job at a hard time”.
Welcoming Mr Cameron back on Tuesday, Mr Sunak said: “A warm welcome to those for whom it’s their first Cabinet and also a welcome to those for whom it may not be their first time.”
“Our purpose is nothing less than to make the long-term decisions that are going to change our country for the better.
“I know that this strong and united team is going to deliver that change for everybody.”
How can Cameron sit in the Cabinet?
Mr Sunak made him a life peer, meaning he will now sit in the House of Lords. This enables him to sit in Cabinet, as members must be in either the House of Commons or House of Lords.
This is not unusual in so far as most departments have ministers in the Lords to be able to answer questions in the upper house.
But it is the first time in a long time that a peer has held a such a high-profile Cabinet position.
It could take several weeks for his appointment to be confirmed, though, which means he is not Lord Cameron yet.
Has this ever happened before?
Yes, in 1970, former prime minister Alec Douglas-Home returned to Cabinet to become the Foreign Secretary.
But Mr Cameron’s appointment means it is the first time in more than four decades that a member of the upper chamber has held one of the so-called four great offices of state – prime minister, chancellor of the exchequer, foreign secretary and home secretary.
Peter Carrington was the last peer to do so – as foreign secretary from 1979 to 1982.
Peers have held other cabinet roles in recent years, including Nicky Morgan, who stayed on briefly as culture secretary under Boris Johnson after leaving the House of Commons in the 2019 election, and Peter Mandelson, who Gordon Brown ennobled in 2008 to return to the cabinet as Business Secretary.
In 2010 Mr Cameron made Baroness Warsi Conservative Party Chair and Minister without Portfolio, making her the first Muslim woman to serve in Cabinet.
If he is not an MP can he be questioned about foreign policy in Parliament?
No, but Mr Cameron has insisted he will be held to account in the House of Lords and select committees after the Commons Speaker Sir Lindsay Hoyle raised concerns that MPs will not be able to question him in the House because he is a peer.
Outside parliament, he can still be questioned by journalists.
The specs
Engine: 0.8-litre four cylinder
Power: 70bhp
Torque: 66Nm
Transmission: four-speed manual
Price: $1,075 new in 1967, now valued at $40,000
On sale: Models from 1966 to 1970
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
Q&A with Dash Berlin
Welcome back. What was it like to return to RAK and to play for fans out here again?
It’s an amazing feeling to be back in the passionate UAE again. Seeing the fans having a great time that is what it’s all about.
You're currently touring the globe as part of your Legends of the Feels Tour. How important is it to you to include the Middle East in the schedule?
The tour is doing really well and is extensive and intensive at the same time travelling all over the globe. My Middle Eastern fans are very dear to me, it’s good to be back.
You mix tracks that people know and love, but you also have a visually impressive set too (graphics etc). Is that the secret recipe to Dash Berlin's live gigs?
People enjoying the combination of the music and visuals are the key factor in the success of the Legends Of The Feel tour 2018.
Have you had some time to explore Ras al Khaimah too? If so, what have you been up to?
Coming fresh out of Las Vegas where I continue my 7th annual year DJ residency at Marquee, I decided it was a perfect moment to catch some sun rays and enjoy the warm hospitality of Bab Al Bahr.
The specs: 2018 Opel Mokka X
Price, as tested: Dh84,000
Engine: 1.4L, four-cylinder turbo
Transmission: Six-speed auto
Power: 142hp at 4,900rpm
Torque: 200Nm at 1,850rpm
Fuel economy, combined: 6.5L / 100km
