The US Supreme Court building in Washington. AFP
The US Supreme Court building in Washington. AFP
The US Supreme Court building in Washington. AFP
The US Supreme Court building in Washington. AFP

US Supreme Court rejects Trump bid to block January 6 Capitol attack records


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The US Supreme Court on Tuesday formally ended former president Donald Trump's bid to block the release to congressional investigators of White House records related to last year's attack on the Capitol.

The court's decision, issued in an unsigned order that made no comment, followed its rejection last month of Mr Trump's emergency request to shield the documents held by the National Archives.

Mr Trump, who has been accused of fomenting the deadly January 6 assault, had asked the nation's highest court to stay a ruling by a federal appeals court rejecting the petition. But it refused in a decision issued on January 19 and Tuesday's announcement marks the definitive end of the line for Mr Trump's legal fight.

“We expected this to happen after the court voted 8-1 to deny Trump's request to block documents while they considered his petition for review,” public accountability watchdog Citizens for Responsibility and Ethics in Washington said.

“But even though it was expected, it's still good to see it happen.”

A House select committee is scrutinising the attempt by hundreds of Trump supporters to block the congressional certification of President Joe Biden's November 2020 electoral victory by storming the Capitol.

The development will be seen as a victory for investigators looking into how the riot took place and whether Mr Trump and members of his circle had any part in encouraging it.

The ex-president had sought to exercise his privilege as a former president to keep under wraps White House records and communications that might relate to the attack.

In a filing with the Supreme Court, Mr Trump's lawyers had argued that “a former president has the right to assert executive privilege, even after his term of office".

Mr Biden waived executive privilege on the Trump records so they could be handed over to the committee and the appeals court decided that “the right of a former president certainly enjoys no greater weight than that of the incumbent".

The appeals court said the public interest was greater than Mr Trump's own in relation to the records.

  • First gentleman Douglas Emhoff, Vice President Kamala Harris, US President Joe Biden and wife Jill Biden salute the crowd after their electoral victory on November 7, 2020. Outgoing president Donald Trump has yet to concede his loss. AFP
    First gentleman Douglas Emhoff, Vice President Kamala Harris, US President Joe Biden and wife Jill Biden salute the crowd after their electoral victory on November 7, 2020. Outgoing president Donald Trump has yet to concede his loss. AFP
  • Rudy Giuliani, lawyer for former president Donald Trump, gives a press conference in the car park of the Four Seasons landscaping company in Philadelphia, Pennsylvania, after Joe Biden was declared as winner of the 2020 presidential election, which he claimed was false. As a result of these claims, Mr Giuliani can no longer practice law in the state of New York. EPA
    Rudy Giuliani, lawyer for former president Donald Trump, gives a press conference in the car park of the Four Seasons landscaping company in Philadelphia, Pennsylvania, after Joe Biden was declared as winner of the 2020 presidential election, which he claimed was false. As a result of these claims, Mr Giuliani can no longer practice law in the state of New York. EPA
  • Donald Trump meets Clint Hickman, vice chairman of Arizona's 4th District, Maricopa County Board of Supervisors, at Phoenix Sky Harbour International Airport in Phoenix, Arizona, Mr Hickman said that he refused to take calls from the White House and Mr Trump, who he said was trying to overturn the battleground state's results. AP
    Donald Trump meets Clint Hickman, vice chairman of Arizona's 4th District, Maricopa County Board of Supervisors, at Phoenix Sky Harbour International Airport in Phoenix, Arizona, Mr Hickman said that he refused to take calls from the White House and Mr Trump, who he said was trying to overturn the battleground state's results. AP
  • Four days before the Capitol riot, Donald Trump placed a call to Georgia Secretary of State Brad Raffensperger and asked the official to 'find' 11,780 votes to prevent the certification of Joe Biden's victory in the battleground state. The House committee investigators have already interviewed election officials in the state. AP
    Four days before the Capitol riot, Donald Trump placed a call to Georgia Secretary of State Brad Raffensperger and asked the official to 'find' 11,780 votes to prevent the certification of Joe Biden's victory in the battleground state. The House committee investigators have already interviewed election officials in the state. AP
  • Ruby Freeman was an employee of the Fulton County Board of Registration and Elections in Atlanta, Georgia, during the 2020 presidential election. After the state went to Joe Biden, Donald Trump accused Ms Freeman of stealing ballots in a call with Brad Raffensperger, who told Mr Trump that he was being misled by claims on social media. Reuters
    Ruby Freeman was an employee of the Fulton County Board of Registration and Elections in Atlanta, Georgia, during the 2020 presidential election. After the state went to Joe Biden, Donald Trump accused Ms Freeman of stealing ballots in a call with Brad Raffensperger, who told Mr Trump that he was being misled by claims on social media. Reuters
  • Kimberly Guilfoyle, engaged to Donald Trump's son, boasted to a Republican operative that she had raised $3 million for the rally that helped fuel the January 6 Capitol riot. She may be called to testify. AFP
    Kimberly Guilfoyle, engaged to Donald Trump's son, boasted to a Republican operative that she had raised $3 million for the rally that helped fuel the January 6 Capitol riot. She may be called to testify. AFP
  • Kash Patel, chief of staff to former acting secretary of defence Christopher Miller, gave a deposition on Capitol Hill to the committee on December 9, 2021. Members of the committee and staff members had been meeting with Mr Patel and 'Stop the Steal' organiser Ali Alexander. Getty Images / AFP
    Kash Patel, chief of staff to former acting secretary of defence Christopher Miller, gave a deposition on Capitol Hill to the committee on December 9, 2021. Members of the committee and staff members had been meeting with Mr Patel and 'Stop the Steal' organiser Ali Alexander. Getty Images / AFP
  • The Willard Hotel in Washington played home to a 'war room' set up by advisers of Donald Trump and has become the focus of the congressional investigation into the January 6 attack. AFP
    The Willard Hotel in Washington played home to a 'war room' set up by advisers of Donald Trump and has become the focus of the congressional investigation into the January 6 attack. AFP
  • Former White House chief strategist in the Trump administration Steven Bannon leaves a federal courthouse in Washington after being indicted on two counts of contempt of Congress. EPA
    Former White House chief strategist in the Trump administration Steven Bannon leaves a federal courthouse in Washington after being indicted on two counts of contempt of Congress. EPA
  • Roger Stone, a former adviser and confidant of Donald Trump, gave a deposition before the committee in which he repeatedly pled the Fifth Amendment when questioned. Getty Images / AFP
    Roger Stone, a former adviser and confidant of Donald Trump, gave a deposition before the committee in which he repeatedly pled the Fifth Amendment when questioned. Getty Images / AFP
  • Bennie Thompson was chosen by Speaker of the House Nancy Pelosi to lead the House Select Committee on the January 6 Attack on the US Capitol. Getty Images / AFP
    Bennie Thompson was chosen by Speaker of the House Nancy Pelosi to lead the House Select Committee on the January 6 Attack on the US Capitol. Getty Images / AFP
  • Bennie Thompson meets Liz Cheney, vice-chair of the select committee, Adam Kinzinger and Jamie Raskin on Capitol Hill. The committee voted unanimously to recommend contempt of Congress charges for former Department of Justice official Jeffrey Clark for defying his subpoena, refusing to answer questions and failing to hand over documents to the committee. Getty Images / AFP
    Bennie Thompson meets Liz Cheney, vice-chair of the select committee, Adam Kinzinger and Jamie Raskin on Capitol Hill. The committee voted unanimously to recommend contempt of Congress charges for former Department of Justice official Jeffrey Clark for defying his subpoena, refusing to answer questions and failing to hand over documents to the committee. Getty Images / AFP
  • Liz Cheney, committee chairman Bennie Thompson and other members of the committee speak to reporters after meeting with Nancy Pelosi. Reuters
    Liz Cheney, committee chairman Bennie Thompson and other members of the committee speak to reporters after meeting with Nancy Pelosi. Reuters
  • Republican Scott Perry of Pennsylvania helped promote theories that the 2020 presidential election was stolen, resulting in millions of tax dollars spent on recounts in the state. Election workers there were also threatened with violence. Reuters
    Republican Scott Perry of Pennsylvania helped promote theories that the 2020 presidential election was stolen, resulting in millions of tax dollars spent on recounts in the state. Election workers there were also threatened with violence. Reuters
  • Chairwoman of the Arizona Republican Party Kelli Ward led the charge to pressure Maricopa County officials to invalidate the results of the 2020 presidential election. Ms Ward also said that 'outside agitators' were responsible for the deadly attack. AP
    Chairwoman of the Arizona Republican Party Kelli Ward led the charge to pressure Maricopa County officials to invalidate the results of the 2020 presidential election. Ms Ward also said that 'outside agitators' were responsible for the deadly attack. AP
  • Jim Jordan, a Republican congressman, admitted to speaking with Donald Trump on January 6. Reuters
    Jim Jordan, a Republican congressman, admitted to speaking with Donald Trump on January 6. Reuters
  • Lawyer John Eastman spoke with Donald Trump's personal legal representative Rudy Giuliani at the January 6 'Stop the Steal' rally in Washington. During the melee, Mr Eastman emailed Greg Jacobs, aid to vice president at the time Mike Pence, to say that it was Mr Pence's fault that the riot was taking place because he refused to block the election's certification results. Reuters
    Lawyer John Eastman spoke with Donald Trump's personal legal representative Rudy Giuliani at the January 6 'Stop the Steal' rally in Washington. During the melee, Mr Eastman emailed Greg Jacobs, aid to vice president at the time Mike Pence, to say that it was Mr Pence's fault that the riot was taking place because he refused to block the election's certification results. Reuters
  • Before Mike Pence could certify the Electoral College votes before Congress, the last step in the process before Joe Biden was to be sworn in, rioters breached the US Capitol. Outside the chamber doors, a person was shot and police officers were beaten and trampled as some rioters yelled: 'Hang Mike Pence!' EPA
    Before Mike Pence could certify the Electoral College votes before Congress, the last step in the process before Joe Biden was to be sworn in, rioters breached the US Capitol. Outside the chamber doors, a person was shot and police officers were beaten and trampled as some rioters yelled: 'Hang Mike Pence!' EPA
  • Former White House chief of staff Mark Meadows said he has no intention of complying with a subpoena to appear before the committee and missed a scheduled deposition. Committee members voted unanimously to pursue criminal contempt charges against Mr Meadows for refusing to give evidence. AFP
    Former White House chief of staff Mark Meadows said he has no intention of complying with a subpoena to appear before the committee and missed a scheduled deposition. Committee members voted unanimously to pursue criminal contempt charges against Mr Meadows for refusing to give evidence. AFP
  • In a legal setback, a federal appeals court ruled against Donald Trump, demanding he turn over White House records to the committee. AP
    In a legal setback, a federal appeals court ruled against Donald Trump, demanding he turn over White House records to the committee. AP
  • Fox News host Sean Hannity sent text messages to the White House during the January 6 insurrection. AP
    Fox News host Sean Hannity sent text messages to the White House during the January 6 insurrection. AP
  • The Oath Keepers is a US militia group that recruits former members of the military and law enforcement, with many participating in the January 6 attack. The committee has sent a subpoena to its founder, Stewart Rhoades, and several members have been arrested. AP
    The Oath Keepers is a US militia group that recruits former members of the military and law enforcement, with many participating in the January 6 attack. The committee has sent a subpoena to its founder, Stewart Rhoades, and several members have been arrested. AP
  • The select committee subpoenaed Enrique Tarrio, naming him as leader of the Proud Boys, an extremist group that responded to Donald Trump’s call to descend on Washington and which played a central role in the attack on the Capitol. EPA
    The select committee subpoenaed Enrique Tarrio, naming him as leader of the Proud Boys, an extremist group that responded to Donald Trump’s call to descend on Washington and which played a central role in the attack on the Capitol. EPA
  • US Olympic swimmer Klete Keller can be seen, with arms extended and wearing a blue kerchief covering his face, during the attack on the US Capitol. He pled guilty to one count of obstructing an official proceeding and is co-operating with the committee. AFP
    US Olympic swimmer Klete Keller can be seen, with arms extended and wearing a blue kerchief covering his face, during the attack on the US Capitol. He pled guilty to one count of obstructing an official proceeding and is co-operating with the committee. AFP
  • House select committee member Liz Cheney told CNN that a witness said Donald Trump's daughter and former White House adviser, Ivanka Trump, pleaded with her father to put a stop to the violence that took place on January 6. Getty Images / AFP
    House select committee member Liz Cheney told CNN that a witness said Donald Trump's daughter and former White House adviser, Ivanka Trump, pleaded with her father to put a stop to the violence that took place on January 6. Getty Images / AFP
  • On January 9, 2021, Twitter banned Donald Trump after he tweeted his support for the rioters. Reuters
    On January 9, 2021, Twitter banned Donald Trump after he tweeted his support for the rioters. Reuters
  • 'Stop the Steal' organiser Ali Alexander gave a deposition on Capitol Hill to the committee. Getty Images / AFP
    'Stop the Steal' organiser Ali Alexander gave a deposition on Capitol Hill to the committee. Getty Images / AFP
  • Stephanie Grisham, former White House Press Secretary under former US president Donald Trump, leaves the O'Neill House office building following a meeting with the Select Committee to Investigate the January 6th attack on the US Capitol. Reuters
    Stephanie Grisham, former White House Press Secretary under former US president Donald Trump, leaves the O'Neill House office building following a meeting with the Select Committee to Investigate the January 6th attack on the US Capitol. Reuters

First Person
Richard Flanagan
Chatto & Windus 

David Haye record

Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4

What vitamins do we know are beneficial for living in the UAE

Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.

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

Updated: February 23, 2022, 6:17 AM