Paul Allard Hodgkins stands on the floor of the US Senate on January 6. US Capitol Police via AP
Paul Allard Hodgkins stands on the floor of the US Senate on January 6. US Capitol Police via AP
Paul Allard Hodgkins stands on the floor of the US Senate on January 6. US Capitol Police via AP
Paul Allard Hodgkins stands on the floor of the US Senate on January 6. US Capitol Police via AP

First felon sentenced for Capitol riots receives eight-month term


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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.

  • An explosion caused by a police munition is seen while supporters of former president Donald Trump gather in front of the US Capitol Building in Washington, US, January 6, 2021. Reuters
    An explosion caused by a police munition is seen while supporters of former president Donald Trump gather in front of the US Capitol Building in Washington, US, January 6, 2021. Reuters
  • A supporter of US President Donald J. Trump sits on the desk of US House Speaker Nancy Pelosi, after supporters of US President Donald J. Trump breached the US Capitol security in Washington. EPA
    A supporter of US President Donald J. Trump sits on the desk of US House Speaker Nancy Pelosi, after supporters of US President Donald J. Trump breached the US Capitol security in Washington. EPA
  • Police detain a person as supporters of US President Donald Trump protest outside the US Capitol. AFP
    Police detain a person as supporters of US President Donald Trump protest outside the US Capitol. AFP
  • Protesters enter the US Capitol Building. AFP
    Protesters enter the US Capitol Building. AFP
  • A protester holds a Trump flag inside the US Capitol Building near the Senate Chamber. AFP
    A protester holds a Trump flag inside the US Capitol Building near the Senate Chamber. AFP
  • US Capitol police officers point their guns at a door that was vandalized in the House Chamber during a joint session of Congress. AFP
    US Capitol police officers point their guns at a door that was vandalized in the House Chamber during a joint session of Congress. AFP
  • Members of congress run for cover as protesters try to enter the House Chamber during a joint session of Congress. AFP
    Members of congress run for cover as protesters try to enter the House Chamber during a joint session of Congress. AFP
  • Congress staffers barricade themselves after Trump supporters stormed inside the US Capitol. AFP
    Congress staffers barricade themselves after Trump supporters stormed inside the US Capitol. AFP
  • Congress staffers barricade themselves after Trump supporters stormed inside the US Capitol. AFP
    Congress staffers barricade themselves after Trump supporters stormed inside the US Capitol. AFP
  • Congress staffers hold up their hands while Capitol Police Swat teams check everyone in the room as they secure the floor of Trump supporters. AFP
    Congress staffers hold up their hands while Capitol Police Swat teams check everyone in the room as they secure the floor of Trump supporters. AFP
  • US Capitol Police stand detain protesters outside of the House Chamber during a joint session of Congress. AFP
    US Capitol Police stand detain protesters outside of the House Chamber during a joint session of Congress. AFP
  • A supporter of US President Donald Trump sits at a desk after invading the Capitol Building. AFP
    A supporter of US President Donald Trump sits at a desk after invading the Capitol Building. AFP
  • A protester sits in the Senate Chamber. AFP
    A protester sits in the Senate Chamber. AFP
  • Pro-Trump protesters tear down a barricade as they clash with Capitol police during a rally to contest the certification of the 2020 US presidential election results by the US Congress. Reuters
    Pro-Trump protesters tear down a barricade as they clash with Capitol police during a rally to contest the certification of the 2020 US presidential election results by the US Congress. Reuters
  • Police hold back supporters of US President Donald Trump as they gather outside the US Capitol's Rotunda. AFP
    Police hold back supporters of US President Donald Trump as they gather outside the US Capitol's Rotunda. AFP
  • Supporters of US President Donald Trump enter the US Capitol's Rotunda. AFP
    Supporters of US President Donald Trump enter the US Capitol's Rotunda. AFP
  • A protester is seen hanging from the balcony in the Senate Chamber. AFP
    A protester is seen hanging from the balcony in the Senate Chamber. AFP
  • Riot police prepare to move demonstrators away from the US Capitol. AFP
    Riot police prepare to move demonstrators away from the US Capitol. AFP
  • Trump supporters clash with police and security forces as they storm the US Capitol. AFP
    Trump supporters clash with police and security forces as they storm the US Capitol. AFP
  • Trump supporters clash with police and security forces, as they storm the US Capitol. AFP
    Trump supporters clash with police and security forces, as they storm the US Capitol. AFP
  • A supporter of US President Donald Trump wears a gas mask as he protests after storming the US Capitol. AFP
    A supporter of US President Donald Trump wears a gas mask as he protests after storming the US Capitol. AFP
  • Pro-Trump supporters storm the US Capitol following a rally. AFP
    Pro-Trump supporters storm the US Capitol following a rally. AFP
  • Supporters of US President Donald Trump protest inside the US Capitol. AFP
    Supporters of US President Donald Trump protest inside the US Capitol. AFP
  • US President Donald Trump is seen on TV from a video message released on Twitter addressing rioters at the US Capitol, in the Brady Briefing Room at the White House in Washington, DC. AFP
    US President Donald Trump is seen on TV from a video message released on Twitter addressing rioters at the US Capitol, in the Brady Briefing Room at the White House in Washington, DC. AFP
  • Trump supporters clash with police and security forces as they storm the US Capitol in Washington, DC. AFP
    Trump supporters clash with police and security forces as they storm the US Capitol in Washington, DC. AFP
  • Supporters of US President Donald Trump protest in the US Capitol Rotunda. AFP
    Supporters of US President Donald Trump protest in the US Capitol Rotunda. AFP
  • Paramedics perform cardiopulmonary resuscitation on a patient. AFP
    Paramedics perform cardiopulmonary resuscitation on a patient. AFP
  • A wounded protester is carried on barricade as demonstrators breach the US Capital building grounds. Bloomberg
    A wounded protester is carried on barricade as demonstrators breach the US Capital building grounds. Bloomberg
  • US Vice President Mike Pence and House Speaker Nancy Pelosi preside over a joint session of Congress to certify the 2020 Electoral College results after supporters of President Donald Trump stormed the Capitol earlier in the day on Capitol Hill in Washington, DC. EPA
    US Vice President Mike Pence and House Speaker Nancy Pelosi preside over a joint session of Congress to certify the 2020 Electoral College results after supporters of President Donald Trump stormed the Capitol earlier in the day on Capitol Hill in Washington, DC. EPA
  • Rep. Andy Kim, D-N.J., cleans up debris and personal belongings strewn across the floor of the Rotunda in the early morning hours of the morning, after protesters stormed the Capitol in Washington. AP
    Rep. Andy Kim, D-N.J., cleans up debris and personal belongings strewn across the floor of the Rotunda in the early morning hours of the morning, after protesters stormed the Capitol in Washington. AP
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

APPLE IPAD MINI (A17 PRO)

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In the box: iPad mini, USB-C cable, 20W USB-C power adapter

Price: From Dh2,099

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Updated: July 19, 2021, 10:41 PM