• Clinical and forensic psychologist Dr Shannon Curry testifies at the defamation trial brought by actor Johnny Depp against his former wife Amber Heard at the Fairfax County Circuit Court in Virginia on April 26. AP
    Clinical and forensic psychologist Dr Shannon Curry testifies at the defamation trial brought by actor Johnny Depp against his former wife Amber Heard at the Fairfax County Circuit Court in Virginia on April 26. AP
  • Actress Heard talks to her lawyer in the courtroom. EPA
    Actress Heard talks to her lawyer in the courtroom. EPA
  • Depp talks to his lawyer during the trial at the Fairfax County Circuit Court in Virginia. AP
    Depp talks to his lawyer during the trial at the Fairfax County Circuit Court in Virginia. AP
  • US actor Depp listens in the courtroom on April 26. Reuters
    US actor Depp listens in the courtroom on April 26. Reuters
  • Dr Curry is questioned by Depp's lawyers. EPA
    Dr Curry is questioned by Depp's lawyers. EPA
  • Depp's legal team. Reuters
    Depp's legal team. Reuters
  • Depp returns to the courtroom after a break. Reuters
    Depp returns to the courtroom after a break. Reuters
  • Depp walks past Dr Curry who testified on his behalf. EPA
    Depp walks past Dr Curry who testified on his behalf. EPA
  • Dr Curry testified that Heard did not have post-traumatic stress disorder, after meeting with her for 12 hours. AP
    Dr Curry testified that Heard did not have post-traumatic stress disorder, after meeting with her for 12 hours. AP
  • Heard in the courtroom on Tuesday. AP
    Heard in the courtroom on Tuesday. AP

Psychologist hired by Johnny Depp says Amber Heard had two personality disorders


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A forensic psychologist gave evidence on Tuesday that actress Amber Heard suffers from borderline personality disorder and histrionic personality disorder, as the civil lawsuit between her and ex-husband Johnny Depp continues.

Depp is suing Heard for libel in Fairfax County Circuit Court after she wrote an op-ed piece in The Washington Post referring to herself as “a public figure representing domestic abuse".

The article doesn’t mention Depp by name, but his lawyers say the article contains “defamation by implication” because it clearly refers to allegations of domestic abuse made by Heard when she filed for divorce in 2016.

The psychologist, Shannon Curry, was hired by Depp’s legal team. She said she reached her diagnosis during 12 hours of interviews with Heard as well as from reviewing her mental health records.

Ms Curry also said that Heard does not suffer from post-traumatic stress disorder from her relationship with Depp, as Heard has claimed.

Depp’s team hopes Ms Curry’s evidence will bolster their contention that Heard was the aggressor in the couple’s troubled relationship.

Depp recently concluded four days on the witness box during which he gave evidence about Heard’s “need for conflict” and her tendency to hound and pursue him during arguments when he tried to walk away and disengage.

Actress Amber Heard talks to her lawyer in the courtroom at the Fairfax County Circuit Courthouse in Fairfax, Virginia. EPA
Actress Amber Heard talks to her lawyer in the courtroom at the Fairfax County Circuit Courthouse in Fairfax, Virginia. EPA

The two personality disorders are similar, Ms Curry said. Borderline personality is a disease of instability, she said, “driven by an underlying fear of abandonment”. She said people with the disorder “will make desperate attempts to prevent that from happening".

Evidence introduced earlier in the trial includes audio clips of Heard begging Depp not to leave and to stay with her after he indicated a desire to break up or separate.

  • A scene from 'The Rum Diary', the film where Johnny Depp and Amber Heard met in 2011. Photo: FilmDistrict
    A scene from 'The Rum Diary', the film where Johnny Depp and Amber Heard met in 2011. Photo: FilmDistrict
  • A scene from 'The Rum Diary', the film set where Johnny Depp and Amber Heard met in 2011. Photo: FilmDistrict
    A scene from 'The Rum Diary', the film set where Johnny Depp and Amber Heard met in 2011. Photo: FilmDistrict
  • A scene from 'The Rum Diary', the film set where Johnny Depp and Amber Heard met in 2011. Photo: FilmDistrict
    A scene from 'The Rum Diary', the film set where Johnny Depp and Amber Heard met in 2011. Photo: FilmDistrict
  • Aaron Eckhart and Amber Heard star in 'The Rum Diary', an adaptation of the book by Hunter S Thompson.
    Aaron Eckhart and Amber Heard star in 'The Rum Diary', an adaptation of the book by Hunter S Thompson.
  • Johnny Depp in The Rum Diary.
    Johnny Depp in The Rum Diary.

She also said that borderline personality disorder “seems to be a predictive factor for women who implement violence against their partner”. Depp has said he is the one who was a victim of domestic violence, and that Heard hit him on multiple occasions and threw items like paint cans and vodka bottles at him.

Histrionic personality disorder, Ms Curry said, is associated with “drama and shallowness” and a need to be the centre of attention.

She said there’s a correlation in the disorder with people who are physically attractive and “utilise their looks to get that attention".

Ms Curry was expected to be cross-examined on Tuesday afternoon.

While the libel lawsuit is supposed to centre on whether Depp was defamed in the article, most of the trial has focused on the ugly details of the couple’s brief marriage.

Depp has denied ever striking Heard while Heard's lawyers say Depp physically and sexually abused her and that his denials lack merit because he was often intoxicated to the point of blacking out.

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

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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

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

The Vile

Starring: Bdoor Mohammad, Jasem Alkharraz, Iman Tarik, Sarah Taibah

Director: Majid Al Ansari

Rating: 4/5

Updated: April 27, 2022, 5:05 AM