FBI agents raided former president Donald Trump's Mar-a-Lago estate in Florida to retrieve classified documents, US Attorney General Merrick Garland confirmed on Thursday as he said he personally signed the warrant.
The raid focused on at least 10 boxes of documents that the National Archives said had been taken in breach of laws pertaining to presidential records.
The Washington Post reported that the FBI was attempting to recover, among other things, classified documents relating to nuclear weapons.
“I personally approved the decision to seek a search warrant,” Mr Garland said at a news conference on Thursday shortly after he requested a judge unseal the warrant to make it public.
The department has come under heavy criticism from Republicans after the FBI conducted a search at Mr Trump's sprawling Florida estate earlier this week.
The search warrant was approved by the court on August 5, three days before the raid, the docket states.
The Justice Department filed the request to unseal the warrant after Mr Trump's public confirmation of the search and the “substantial public interest in this matter”, Mr Garland said.
The attorney general also condemned the “unfounded attacks” on the department's integrity that were lobbied against its agents after the FBI raid.
“I will not stand by silently when their integrity is unfairly attacked,” he said.
“They protect the American people from violent crime, terrorism and other threats to their safety while safeguarding our civil rights.”
The former president slammed the raid as a “weaponisation of the justice system” and as a politically motivated move by President Joe Biden, though the White House said Mr Biden was not given advanced notice of the raid and that he respected the department's independence.
Republicans, hurrying to the former president's defence, launched complaints against the Justice Department. House Minority Leader Kevin McCarthy threatened to launch an investigation of the department if the party won control of the lower chamber of Congress later this year.
Writing directly to Mr Garland, he said “preserve your documents and clear your calendar”.
FBI Director Christopher Wray earlier slammed the “deplorable and dangerous” threats issued against law enforcement officials by Trump supporters.
Mr Wray declined to comment on the raid during a news conference in Omaha, Nebraska, on Wednesday.
FBI agents also seized the phone of Trump ally Scott Perry, the Republican congressman said. Mr Perry did not reveal why the device was confiscated.
Donald Trump supporters outside Mar-A-Lago - in pictures
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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