The jury in Kyle Rittenhouse’s murder trial deliberated for a third day without reaching a verdict on Thursday.
The members of the panel will return on Friday morning to resume their work. Unlike on previous days, they had no questions and no requests to view any evidence in the politically fraught case.
Mr Rittenhouse, 18, is on trial for killing two men and wounding a third with a rifle during a turbulent night of protests that erupted in Kenosha, Wisconsin, in the summer of 2020 after a black man, Jacob Blake, was shot in the back by a white police officer.
Even as the jury weighed the evidence, two mistrial requests from the defence hung over the case, with the potential to upend the verdict if the panel were to convict Mr Rittenhouse. One of those requests asks the judge to go even further and bar prosecutors from retrying him.
Mr Rittenhouse was a 17-year-old former police youth cadet when he went to Kenosha in what he said was an effort to protect property after rioters set fires and ransacked businesses over previous nights.
He shot and killed Joseph Rosenbaum and Anthony Huber and wounded Gaige Grosskreutz.
Mr Rittenhouse said he acted in self-defence after coming under attack, while prosecutors argued he instigated the bloodshed.
The case has exposed deep divides among Americans over guns, racial injustice, vigilantism and self-defence in the US.
To some civil rights activists, the shootings were an attack on the movement for racial justice and some have complained of a racial double standard in the way Mr Rittenhouse was treated by law enforcement that night.
The defence has twice asked the judge to declare a mistrial, saying that they were given an inferior copy of a potentially crucial video and that the prosecution asked improper questions of Mr Rittenhouse during cross-examination.
Circuit Judge Bruce Schroeder has said the bid for a mistrial will have to be addressed if there is a guilty verdict. If Mr Rittenhouse is acquitted, the dispute will not matter.
But if he is found guilty and the judge then declares a mistrial, that would essentially void the verdict.
Mr Rittenhouse could receive life in prison if convicted of the most serious charge against him.
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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UAE currency: the story behind the money in your pockets
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Company: Instabug
Founded: 2013
Based: Egypt, Cairo
Sector: IT
Employees: 100
Stage: Series A
Investors: Flat6Labs, Accel, Y Combinator and angel investors
The specs
Engine: 4.0-litre flat-six
Torque: 450Nm at 6,100rpm
Transmission: 7-speed PDK auto or 6-speed manual
Fuel economy, combined: 13.8L/100km
On sale: Available to order now
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SPEC%20SHEET%3A%20APPLE%20IPHONE%2015%20PRO%20MAX
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Learn more about Qasr Al Hosn
In 2013, The National's History Project went beyond the walls to see what life was like living in Abu Dhabi's fabled fort:
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less