Britain’s Foreign Secretary Lord Cameron has stated that Israel’s actions in Gaza have left it vulnerable to accusations of flouting international law.
In his first appearance before MPs scrutinising foreign affairs since he was appointed, the former prime minister also admitted that as the “de facto” occupying power in Gaza, Israel had humanitarian obligations.
He conceded that the current conflict, in which Britain has so far refused to call for an all-out ceasefire, was leading to “stress” in relationships with Arab countries, with the death toll among Palestinians approaching 23,000, according to the Hamas-run health ministry.
Mr Cameron also warned the Houthis in Yemen to cease their actions against Red Sea shipping, or “consequences will follow”.
Israel vulnerable
During some fractious questioning by MPs on the foreign affairs committee, Mr Cameron was asked by Bob Seely if “reading between the lines” lawyers were saying that the Israelis are “vulnerable to a challenge in relation to proportionality” in the International Court of Justice (ICJ).
“It’s close to that,” Mr Cameron replied.
He added that it would be for “a court to say that’s genocide” – something he did not believe to be the case – and that Britain did not agree with South Africa’s current challenge against Israel in the ICJ.
Mr Cameron also confirmed that he had not received legal advice that Israel was in breach of international law.
Occupying force
In a heated exchange with the committee chairwoman Alicia Kearns, he was repeatedly asked if Israel was the occupying power in Gaza and as such had to look after its civilian population.
“They are the de facto occupying power,” he finally said. “When it comes to aid delivery they need to do more.” However, he also suggested that Israel did not regard itself as an “occupying force”.
But he criticised the lack of humanitarian lorries getting into Gaza, with 150 arriving daily rather than the 500 required.
“Every day there’s more hunger and disease,” he said. “90 per cent of Gazans are getting less than one meal a day.”
Crossings from Egypt needed to open seven days a week and Britain had made a list of humanitarian requests. “Only the Israelis can really fix this,” he said. “It needs to be fixed and fixed urgently.”
Mr Cameron, who has twice visited the Middle East since his surprise appointment in November, added that Israel needed to “do better in the south than they did in the north” of Gaza.
Damaged relationships
It was put to him that Britain’s failure to call for an immediate ceasefire might have damaged its friendships with Arab nations including the UAE and Bahrain.
“Fundamentally it doesn’t,” he said. “There’s stress there because the Arab states have called for an immediate ceasefire and are deeply concerned for the loss of life.
“They understand we are not being deliberately difficult or obtuse about this, but that it’s very practical British common sense.”
He knew that Arab countries were “disappointed” but understood Britain’s internal politics.
Giant rebuild
He added that assessments he had seen stated that Hamas had lost “50 per cent of their capacity and capability”.
Once the war was over, rebuilding Gaza would require a “giant international effort because level of destruction so great”.
This would mean bringing together Arab states, Europe and America as well as Israel to fund the enterprise.
Houthi consequences
On the Houthis' attacks against shipping in the southern Red Sea, he warned of the danger of escalation if the Iranian-backed rebels continued.
Both the US and UK have threatened direct action if the Houthi missile and fast boat attacks do not cease. Mr Cameron warned: “I don’t’ think we can continue to accept this impact on freedom of navigation,” adding that “consequences will follow”.
He also said that he “applauded” Saudi Arabia in making “real progress” towards finding a lasting peace agreement with the Houthis.
PROFILE OF SWVL
Started: April 2017
Founders: Mostafa Kandil, Ahmed Sabbah and Mahmoud Nouh
Based: Cairo, Egypt
Sector: transport
Size: 450 employees
Investment: approximately $80 million
Investors include: Dubai’s Beco Capital, US’s Endeavor Catalyst, China’s MSA, Egypt’s Sawari Ventures, Sweden’s Vostok New Ventures, Property Finder CEO Michael Lahyani
Name: Peter Dicce
Title: Assistant dean of students and director of athletics
Favourite sport: soccer
Favourite team: Bayern Munich
Favourite player: Franz Beckenbauer
Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates
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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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Uefa Champions League semi-final, first leg
Bayern Munich v Real Madrid
When: April 25, 10.45pm kick-off (UAE)
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