Facing possible prison time and dire personal consequences for storming the US Capitol, some of those accused of engaging in the January 6 riot are trying to profit from their participation, using it as a platform to drum up cash, promote business endeavours and boost social media profiles.
A Nevada man jailed on riot charges asked his mother to contact publishers for a book he was writing about “the Capitol incident”.
A rioter from Washington state helped his father sell clothes and other merchandise bearing slogans such as “Our House” and images of the Capitol building.
A Virginia man released a rap album with riot-themed songs and a cover photograph of him sitting on a police vehicle outside the Capitol on January 6, 2021.
Those actions are sometimes complicating matters for the accused when they face judges at sentencing as prosecutors point to the profit-chasing activities in seeking tougher punishments. The Justice Department, in some instances, is trying to claw back money that rioters have made off the insurrection.
Many rioters have paid a steep personal price for their actions on January 6. At sentencing, rioters often ask for leniency on the grounds that they already have experienced severe consequences for their crimes.
They lost jobs or entire careers, marriages fell apart, friends and relatives shunned them or even reported them to the FBI, strangers have sent them hate mail and online threats, and they have racked up expensive legal bills to defend themselves against federal charges.
Websites and crowdfunding platforms set up to collect donations for suspected Capitol rioters try to portray them as mistreated patriots or even political prisoners.
An anti-vaccine medical doctor who pleaded guilty to illegally entering the Capitol founded a non-profit that raised more than $430,000 for her legal expenses. The fund-raising appeal by Simone Gold’s group, America’s Frontline Doctors, didn’t mention her guilty plea, prosecutors noted.
Another rioter, New Jersey gym owner Scott Fairlamb, who allegedly punched a police officer during the siege, raised more than $30,000 in online donations for a “Patriot Relief Fund” to cover his mortgage payments and other monthly bills.
A group calling itself the Patriot Freedom Project says it has raised more than $1 million in contributions and paid more than $665,000 in grants and legal fees for families of suspected Capitol rioters.
In April, a New Jersey-based foundation associated with the group filed an IRS application for tax-exempt status.
Rioters have found other ways to enrich or promote themselves.
Jeremy Grace, who was sentenced to three weeks in jail for entering the Capitol, tried to profit from his participation by helping his father sell T-shirts, baseball caps, water bottles, decals and other items with phrases such as “Our House” and “Back the Blue” and images of the Capitol, prosecutors said.
Federal authorities have seized more than $62,000 from a bank account belonging to John Earle Sullivan, a Utah man who earned more than $90,000 from selling his January 6 video footage to at least six companies.
And Richard “Bigo” Barnett, an Arkansas man photographed propping his feet up on a desk in the office of House Speaker Nancy Pelosi, has charged donors $100 for photos of him with his feet on a desk while under house arrest.
A few rioters are writing books about the mob’s attack or have marketed videos that they shot during the riot.
Ronald Sandlin, a Nevada man charged with assaulting officers near doors to the Senate gallery, posted on Facebook that he was “working out a Netflix deal” to sell riot video footage. He also asked his mother from prison to contact publishers for the book he was writing about the “Capitol incident”, prosecutors said.
“I hope to turn it into movie,” Mr Sandlin wrote in a March 2021 text message. “I plan on having Leonardo DiCaprio play me,” he wrote, adding a smiley face emoji.
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Date started: July 2020
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Based: Abu Dhabi
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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
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Key figures in the life of the fort
Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.
Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.
Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.
Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.
Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.
Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.
Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.
Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.
Sources: Jayanti Maitra, www.adach.ae
Our legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.