A Florida man who breached the US Senate chamber during the violent January 6 Capitol riots was jailed for eight months on Monday, in the closely watched first sentencing hearing for someone convicted of a felony over the attack.
Paul Hodgkins, 38, illegally entered the Capitol with eye goggles, rope and latex gloves as members of Congress gathered for a vote certifying the victory of Joe Biden, court documents said.
Hodgkins, who was identified in photographs brandishing a Trump campaign flag in the Senate, had admitted obstructing congressional proceedings.
The sentence is 10 months shorter than the Justice Department requested. Prosecutors acknowledged, however, that Hodgkins “did not personally engage in or espouse violence or property destruction".
“He accepted responsibility early and in a fulsome manner,” court documents read.
Hundreds of supporters of then-president Donald Trump, many associated with ultranationalist and white supremacist groups, stormed the US legislature on January 6 to halt Mr Biden's confirmation.
They had been egged on by Mr Trump, whose delivered a fiery speech immediately before the insurrection falsely claiming election fraud.
A comfortable majority of 57 senators — including seven from his own party — voted to convict Mr Trump after he was impeached by the House for inciting the riot, although this fell short of the two-thirds majority required under Senate rules to unseat a president.
Hodgkins spent less than half an hour inside the Capitol, court documents added, stopping to take "'selfie-style' photographs” inside the Senate chamber.
As the first rioter facing prison time after being convicted of a felony, Hodgkins's case is being seen as a possible bellwether for the prospects of other felons convicted over the attack.
More than 535 protesters have been arrested, and the investigation continues, with at least 165 people having been charged with assaulting or obstructing law enforcement.
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
Ain Dubai in numbers
126: The length in metres of the legs supporting the structure
1 football pitch: The length of each permanent spoke is longer than a professional soccer pitch
16 A380 Airbuses: The equivalent weight of the wheel rim.
9,000 tonnes: The amount of steel used to construct the project.
5 tonnes: The weight of each permanent spoke that is holding the wheel rim in place
192: The amount of cable wires used to create the wheel. They measure a distance of 2,4000km in total, the equivalent of the distance between Dubai and Cairo.
Winners
Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)
Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)
Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)
Best Young Women’s Player
Vicky López (Barcelona / Spain)
Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)
Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)
Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)
Women’s Coach of the Year
Sarina Wiegman (England)
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
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