Russia is heading towards victory in Ukraine with the initiative unequivocally transferring to Moscow, one of Britain’s most senior former officers has told The National.
In a wide-ranging interview, Gen Sir Richard Barrons argued that Ukraine’s military “has got nothing left in the locker right now” after its gruelling summer counter-offensive.
Unless the West improves its military aid, the momentum is likely to remain with President Vladimir Putin, fuelled by significant assistance from Iran which has sent not only kamikaze drones but ballistic missiles that are being used to soak up Ukraine’s air defence weapons.
If Europe and America fail to provide Kyiv with the weapons and money it needs then it would be “an absolute failure of politics” that will see a resurgent Russia on its doorstep with a far more powerful army than before the invasion, argued the former head of Britain’s Joint Force Command.
As the war approaches its third year, both sides are locked in an attritional stalemate along a 1,000km front line with little likelihood of a decisive breakthrough until 2025.
Putin ascendant
“The initiative in this war is unequivocally transferring to Russia and that is not the situation we expected at the start of this year but it’s an honest appraisal of where we are,” said Gen Barrons.
2023 has not been without its challenges for Mr Putin, with the Wagner mutiny in June proving the gravest challenge to his authority. But with mercenary chief Yevgeny Prigozhin probably assassinated in an air crash, the Russian President now appears more secure and confident than at any time since the February 2022 invasion.
“That's a combination of the failure of the Ukrainian counter-offensive to deliver even its minimum objectives,” said Gen Barrons. “Then the major wobble in US politics and now EU politics on financial support to Ukraine. The reason he's much more confident is because he's not losing this war. And Russia wins by not losing.”
Artillery barrage
A key ingredient to victory for either side will be building enough shells to break through the front lines, said Gen Barrons, a former Royal Artillery officer.
It is estimated that Russia fired between 10 and 12 million rounds in the first year of the war – on occasion using an astonishing 60,000 shells a day.
While its stocks have depleted, one million shells from North Korea will help tide Moscow over until its manufacturing base ramps up production to two million a year by the end of 2024.
By contrast, the US should be able to produce about 600,000 155mm rounds next year and the EU might get to 300,000 with Britain’s BAE Systems up to another 100,000.
But Russia, whose industry is on a war footing, will still be outproducing the West by two-to-one.
Without massed artillery fire, and lacking a sizeable air force, Ukraine is unlikely to succeed and could itself be subject to a Russian offensive opened with a huge bombardment.
The Israel-Gaza war has seen a further depletion of western stocks, with munitions sent to Israel that may otherwise have gone to Kyiv.
“Putin will be rubbing his hands with glee at the distraction of Gaza particularly with artillery ammunition that was going to go to Ukraine now being fired at Palestinians,” said the veteran of the Iraq and Afghanistan wars.
Empty locker
After a bruising 2023, both sides are now in a period of consolidation, using 2024 to train and re-equip their armies.
“Ukraine has got nothing left in the locker right now, so decisive action is not possible by either side before 2025,” said Gen Barrons, 64. “But the trend is firmly, but only marginally, in Russia's favour right now. So Putin is in a pretty good place.”
Russia has lost nine out of 10 of the 360,000 soldiers from its initial invasion force with an estimated 120,000 dead and 200,000 wounded, according to a US intelligence estimate.
But Mr Putin is willing to absorb the huge losses as he has a much greater pool of manpower to draw from, with Russia’s population of 146 million outnumbering Ukraine’s 40 million.
Mr Putin, and most Russians, remain unfazed by the exceptionally high casualties, as many are from Asiatic Russia or are convicts.
So long as they can continue recruiting without the politically toxic policy of mass mobilisation of Moscow’s and St Petersburg’s middle classes, manpower should not be a problem.
Nato training
For more than four months from June, the Nato-equipped and trained new Ukrainian army attempted to batter a breakthrough in Russian lines.
Faced with a well-planned deep defence, including millions of mines, Kyiv’s generals made few inroads on the front line failing to achieve a breakout to the Sea of Azov and cut off occupied Crimea.
The average age of Ukrainian troops in some units is 45, because the country has decided against mobilising its youth to preserve its economy.
“So they've mobilised their dads essentially,” said Gen Barrons. “But the only way they can break the deadlock is by mobilising civil society. They've got to mobilise their youth and find more people willing to fight.”
With a lack of specialists in the summer offensive, each brigade of about 4,000 people could only produce about two company’s worth of actual assault troops, around 200 men.
When they attacked in armoured vehicles they got bogged down in the minefields, then the Russians fired “scatter-able” mines behind the attackers to isolate them and then pick them off.
Soon the assault companies were decimated leaving the Ukrainians only able to assault in small numbers which “was never going to them to the Sea of Azov”.
Can Ukraine win?
Blanket drone use by both sides has meant that the battlefield has become remarkably transparent, making mass armoured manoeuvres impossible. But counter-drone technology could soon assist the Ukrainians.
To succeed Ukraine will need to fight the “deep battle” targeting Russia’s Black Sea fleet, airbases and command centres with long-range missiles.
“To make it really hard behind the front line, so that the Russians can't build up their own capability, everyone has to have a tough winter,” said Gen Barrons.
“Don't allow people to stay warm and snug in a bunker, they need to wear them out.”
Then they will need to concentrate their forces at a five-to-one advantage, at the right point on the Russian front line, breach the deep defences and have the resources to exploit the breakthrough.
But that will require industrial and logistic power, especially the need to fire 10,000 shells a day for several weeks.
Ukraine also needs the F-16 fighters to keep the Russian Air Force at bay and to shoot down the highly effective attack helicopters.
All of the above will take until 2025 and only if the West continues to fund it, said Gen Barrons.
Arms from Iran
Kyiv is also having to use a large number of its Patriot air defence missiles to shoot down Iran-supplied missiles and drones.
“The drones don't have a high penetration rate, but they do consume anti-aircraft missiles,” said the former officer.
Freaking Europe out
Gen Barrons lamented the inability of western capitals to use their financial might to greater effect. With the US economy worth about $23 trillion a year and Europe $15 trillion, it was “a massive failure of deterrence” that Russia’s $2.2 trillion economy was succeeding, he said.
“It's an absolute failure of politics and we will deserve to be the victims of the 21st century if we can't sort this out,” he said.
“It's our fault because we did not mobilise industry in 2022 and 2023 to ride the wave of popular support when Ukraine was seen to be in the ascendant.”
If Mr Putin was to prove successful then he could end up with an army twice as powerful and more experienced than the one he started with, he said.
“And that ought to really freak Europe out,” concluded Gen Barrons.
Ukraine-Russia conflict latest – in pictures
The specs
Price, base / as tested Dh12 million
Engine 8.0-litre quad-turbo, W16
Gearbox seven-speed dual clutch auto
Power 1479 @ 6,700rpm
Torque 1600Nm @ 2,000rpm 0-100kph: 2.6 seconds 0-200kph: 6.1 seconds
Top speed 420 kph (governed)
Fuel economy, combined 35.2L / 100km (est)
The years Ramadan fell in May
Ad Astra
Director: James Gray
Stars: Brad Pitt, Tommy Lee Jones
Five out of five stars
EA Sports FC 24
Teams
Punjabi Legends Owners: Inzamam-ul-Haq and Intizar-ul-Haq; Key player: Misbah-ul-Haq
Pakhtoons Owners: Habib Khan and Tajuddin Khan; Key player: Shahid Afridi
Maratha Arabians Owners: Sohail Khan, Ali Tumbi, Parvez Khan; Key player: Virender Sehwag
Bangla Tigers Owners: Shirajuddin Alam, Yasin Choudhary, Neelesh Bhatnager, Anis and Rizwan Sajan; Key player: TBC
Colombo Lions Owners: Sri Lanka Cricket; Key player: TBC
Kerala Kings Owners: Hussain Adam Ali and Shafi Ul Mulk; Key player: Eoin Morgan
Venue Sharjah Cricket Stadium
Format 10 overs per side, matches last for 90 minutes
Timeline October 25: Around 120 players to be entered into a draft, to be held in Dubai; December 21: Matches start; December 24: Finals
The Two Popes
Director: Fernando Meirelles
Stars: Anthony Hopkins, Jonathan Pryce
Four out of five stars
U19 WORLD CUP, WEST INDIES
UAE group fixtures (all in St Kitts)
Saturday 15 January: v Canada
Thursday 20 January: v England
Saturday 22 January: v Bangladesh
UAE squad
Alishan Sharafu (captain), Shival Bawa, Jash Giyanani, Sailles Jaishankar, Nilansh Keswani, Aayan Khan, Punya Mehra, Ali Naseer, Ronak Panoly, Dhruv Parashar, Vinayak Raghavan, Soorya Sathish, Aryansh Sharma, Adithya Shetty, Kai Smith
Punchy appearance
Roars of support buoyed Mr Johnson in an extremely confident and combative appearance
Company%20profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3ETwig%20Solutions%20(with%20trade%20name%20Twig)%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2021%3Cbr%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3EChafic%20Idriss%2C%20Karam%20El%20Dik%20and%20Rayan%20Antonios%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EUAE%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%3Cbr%3E%3Cstrong%3EInitial%20investment%3A%20%3C%2Fstrong%3Ebootstrapped%20(undisclosed)%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%20%3C%2Fstrong%3E13%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3Epre-seed%20%E2%80%94%20closing%20the%20round%20as%20we%20speak%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20senior%20executives%20from%20the%20GCC%20financial%20services%20industry%20and%20global%20family%20offices%3Cbr%3E%3Cbr%3E%3C%2Fp%3E%0A
World Cup final
Who: France v Croatia
When: Sunday, July 15, 7pm (UAE)
TV: Game will be shown live on BeIN Sports for viewers in the Mena region
COMPANY%20PROFILE%20
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3ETerra%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202021%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%3Cbr%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Hussam%20Zammar%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20Mobility%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%3C%2Fstrong%3E%20Pre-seed%20funding%20of%20%241%20million%3Cbr%3E%3C%2Fp%3E%0A
BeIN Sports currently has the rights to show
- Champions League
- English Premier League
- Spanish Primera Liga
- Italian, French and Scottish leagues
- Wimbledon and other tennis majors
- Formula One
- Rugby Union - Six Nations and European Cups
SERIE A FIXTURES
Friday Sassuolo v Benevento (Kick-off 11.45pm)
Saturday Crotone v Spezia (6pm), Torino v Udinese (9pm), Lazio v Verona (11.45pm)
Sunday Cagliari v Inter Milan (3.30pm), Atalanta v Fiorentina (6pm), Napoli v Sampdoria (6pm), Bologna v Roma (6pm), Genoa v Juventus (9pm), AC Milan v Parma (11.45pm)
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
Russia's Muslim Heartlands
Dominic Rubin, Oxford
Explainer: Tanween Design Programme
Non-profit arts studio Tashkeel launched this annual initiative with the intention of supporting budding designers in the UAE. This year, three talents were chosen from hundreds of applicants to be a part of the sixth creative development programme. These are architect Abdulla Al Mulla, interior designer Lana El Samman and graphic designer Yara Habib.
The trio have been guided by experts from the industry over the course of nine months, as they developed their own products that merge their unique styles with traditional elements of Emirati design. This includes laboratory sessions, experimental and collaborative practice, investigation of new business models and evaluation.
It is led by British contemporary design project specialist Helen Voce and mentor Kevin Badni, and offers participants access to experts from across the world, including the likes of UK designer Gareth Neal and multidisciplinary designer and entrepreneur, Sheikh Salem Al Qassimi.
The final pieces are being revealed in a worldwide limited-edition release on the first day of Downtown Designs at Dubai Design Week 2019. Tashkeel will be at stand E31 at the exhibition.
Lisa Ball-Lechgar, deputy director of Tashkeel, said: “The diversity and calibre of the applicants this year … is reflective of the dynamic change that the UAE art and design industry is witnessing, with young creators resolute in making their bold design ideas a reality.”
hall of shame
SUNDERLAND 2002-03
No one has ended a Premier League season quite like Sunderland. They lost each of their final 15 games, taking no points after January. They ended up with 19 in total, sacking managers Peter Reid and Howard Wilkinson and losing 3-1 to Charlton when they scored three own goals in eight minutes.
SUNDERLAND 2005-06
Until Derby came along, Sunderland’s total of 15 points was the Premier League’s record low. They made it until May and their final home game before winning at the Stadium of Light while they lost a joint record 29 of their 38 league games.
HUDDERSFIELD 2018-19
Joined Derby as the only team to be relegated in March. No striker scored until January, while only two players got more assists than goalkeeper Jonas Lossl. The mid-season appointment Jan Siewert was to end his time as Huddersfield manager with a 5.3 per cent win rate.
ASTON VILLA 2015-16
Perhaps the most inexplicably bad season, considering they signed Idrissa Gueye and Adama Traore and still only got 17 points. Villa won their first league game, but none of the next 19. They ended an abominable campaign by taking one point from the last 39 available.
FULHAM 2018-19
Terrible in different ways. Fulham’s total of 26 points is not among the lowest ever but they contrived to get relegated after spending over £100 million (Dh457m) in the transfer market. Much of it went on defenders but they only kept two clean sheets in their first 33 games.
LA LIGA: Sporting Gijon, 13 points in 1997-98.
BUNDESLIGA: Tasmania Berlin, 10 points in 1965-66