US appeals court judges questioned lawyers for former president Donald Trump on his effort to block the release of his records related to the January 6 insurrection. Reuters
US appeals court judges questioned lawyers for former president Donald Trump on his effort to block the release of his records related to the January 6 insurrection. Reuters
US appeals court judges questioned lawyers for former president Donald Trump on his effort to block the release of his records related to the January 6 insurrection. Reuters
US appeals court judges questioned lawyers for former president Donald Trump on his effort to block the release of his records related to the January 6 insurrection. Reuters

Judges question Trump bid to block release of January 6 records


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US appeals court judges on Tuesday signalled scepticism towards former president Donald Trump's bid to keep records about his conversations and actions before and during the deadly January 6 US Capitol riot away from congressional investigators.

A three-judge panel of the US Court of Appeals for the District of Columbia Circuit heard an oral argument, still continuing, in Mr Trump's appeal of a judge's decision that the records should be turned over to a congressional committee.

Judge Ketanji Brown Jackson questioned why Mr Trump should be able to challenge and overrule President Joe Biden's determination that the papers should be handed over.

“Is there a circumstance where the former president ever gets to make this sort of call?” asked Ms Jackson, seen as a possible future Supreme Court nominee for Mr Biden.

Mr Clark argued that a 1978 law called the Presidential Records Act gives Mr Trump that power.

“I don't see that in the statute,” Ms Jackson responded.

The House of Representatives select committee investigating the riot has asked the National Archives — the US agency housing Mr Trump's White House records — to produce visitor logs, phone records and written communications between his advisers.

The panel has said it needs the records to understand any role Mr Trump may have played in fomenting the violence.

Judge Patricia Millett also asked why a former president's determination should overrule one by the current president.

“We only have one president at a time under our constitution,” Ms Millett said.

The three judges also pressed Trump's lawyers, Jesse Binnall and Justin Clark, over whether courts even have jurisdiction to hear the former president's claims.

“All three branches of government have acknowledged there is a right of former presidents to challenge the designation and release of presidential records,” Mr Binnall responded.

Mr Trump sued the committee and the National Archives to try to prevent the release. In court filings, Mr Trump's lawyers called the Democratic-led investigation politically motivated, and argued that the documents sought by the committee are protected by executive privilege, a legal doctrine that allows presidents to keep private some of their conversations with advisers.

Trump supporters stormed the Capitol in a bid to prevent Congress from formally certifying his 2020 presidential election loss to Mr Biden.

Shortly before the riot, Mr Trump gave a speech to his supporters repeating claims that the election had been stolen from him through widespread voting fraud and urging them to go to the Capitol and “fight like hell” to “stop the steal".

US District Judge Tanya Chutkan on November 9 rejected the claim, saying the Republican former president had not acknowledged the “deference owed” to Mr Biden's determination as president that the House committee could access the materials.

“While broad, these requests, and each of the other requests made by the committee, do not exceed the committee's legislative powers,” Ms Chutkan said in her decision.

“Presidents are not kings, and plaintiff is not president.”

The court put off allowing the committee to access the records while it considers the matter. The three judges on the appeals panel randomly assigned to the case were appointed to the judiciary by either Mr Biden or former president Barack Obama, both Democrats.

If Mr Trump loses, he could take the matter to the US Supreme Court. Mr Trump also has directed associates to stonewall the committee, which has sought evidence and records from a number of them.

His former chief strategist Steve Bannon has already been charged with two counts of contempt of Congress for defying the committee, pleading not guilty.

  • 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
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Have you been targeted?

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4. The adviser charges a 1 per cent charge for managing your assets. They are being paid for doing nothing. They have already claimed massive amounts in hidden upfront commission.

5. Total annual management cost for your pension account is 2 per cent or more, including platform, underlying fund and advice charges.

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At a glance - Zayed Sustainability Prize 2020

Launched: 2008

Categories: Health, energy, water, food, global high schools

Prize: Dh2.2 million (Dh360,000 for global high schools category)

Winners’ announcement: Monday, January 13

 

Impact in numbers

335 million people positively impacted by projects

430,000 jobs created

10 million people given access to clean and affordable drinking water

50 million homes powered by renewable energy

6.5 billion litres of water saved

26 million school children given solar lighting

Dengue%20fever%20symptoms
%3Cul%3E%0A%3Cli%3EHigh%20fever%3C%2Fli%3E%0A%3Cli%3EIntense%20pain%20behind%20your%20eyes%3C%2Fli%3E%0A%3Cli%3ESevere%20headache%3C%2Fli%3E%0A%3Cli%3EMuscle%20and%20joint%20pains%3C%2Fli%3E%0A%3Cli%3ENausea%3C%2Fli%3E%0A%3Cli%3EVomiting%3C%2Fli%3E%0A%3Cli%3ESwollen%20glands%3C%2Fli%3E%0A%3Cli%3ERash%3C%2Fli%3E%0A%3C%2Ful%3E%0A%3Cp%3EIf%20symptoms%20occur%2C%20they%20usually%20last%20for%20two-seven%20days%3C%2Fp%3E%0A
The specs
 
Engine: 3.0-litre six-cylinder turbo
Power: 398hp from 5,250rpm
Torque: 580Nm at 1,900-4,800rpm
Transmission: Eight-speed auto
Fuel economy, combined: 6.5L/100km
On sale: December
Price: From Dh330,000 (estimate)
EA Sports FC 26

Publisher: EA Sports

Consoles: PC, PlayStation 4/5, Xbox Series X/S

Rating: 3/5

Everton 1 Stoke City 0
Everton (Rooney 45 1')
Man of the Match Phil Jagielka (Everton)

Company profile

Name: Infinite8

Based: Dubai

Launch year: 2017

Number of employees: 90

Sector: Online gaming industry

Funding: $1.2m from a UAE angel investor

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

THURSDAY'S ORDER OF PLAY

Centre Court

Starting at 10am:

Lucrezia Stefanini v Elena Rybakina (6)

Aryna Sabalenka (4) v Polona Hercog

Sofia Kenin (1) v Zhaoxuan Yan

Kristina Mladenovic v Garbine Muguruza (5)

Sorana Cirstea v Karolina Pliskova (3)

Jessica Pegula v Elina Svitolina (2)

Court 1

Starting at 10am:

Sara Sorribes Tormo v Nadia Podoroska

Marketa Vondrousova v Su-Wei Hsieh

Elise Mertens (7) v Alize Cornet

Tamara Zidansek v Jennifer Brady (11)

Heather Watson v Jodie Burrage

Vera Zvonareva v Amandine Hesse

Court 2

Starting at 10am:

Arantxa Rus v Xiyu Wang

Maria Kostyuk v Lucie Hradecka

Karolina Muchova v Danka Kovinic

Cori Gauff v Ulrikke Eikeri

Mona Barthel v Anastasia Gasanova

Court 3

Starting at 10am:

Kateryna Bondarenko v Yafan Wang

Aliaksandra Sasnovich v Anna Bondar

Bianca Turati v Yaroslava Shvedova

The specs: 2017 Dodge Viper SRT

Price, base / as tested Dh460,000

Engine 8.4L V10

Transmission Six-speed manual

Power 645hp @ 6,200rpm

Torque 813Nm @ 5,000rpm

Fuel economy, combined 16.8L / 100km

Draw:

Group A: Egypt, DR Congo, Uganda, Zimbabwe

Group B: Nigeria, Guinea, Madagascar, Burundi

Group C: Senegal, Algeria, Kenya, Tanzania

Group D: Morocco, Ivory Coast, South Africa, Namibia

Group E: Tunisia, Mali, Mauritania, Angola

Group F: Cameroon, Ghana, Benin, Guinea-Bissau

UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

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

Company profile

Name: Oulo.com

Founder: Kamal Nazha

Based: Dubai

Founded: 2020

Number of employees: 5

Sector: Technology

Funding: $450,000

Updated: November 30, 2021, 5:55 PM