US President Joe Biden will travel to the UK next week to honour the death of Queen Elizabeth. AFP
US President Joe Biden will travel to the UK next week to honour the death of Queen Elizabeth. AFP
US President Joe Biden will travel to the UK next week to honour the death of Queen Elizabeth. AFP
US President Joe Biden will travel to the UK next week to honour the death of Queen Elizabeth. AFP

World

US

Joe Biden offers condolences to King Charles III

US president fondly recalls Queen Elizabeth II's 'kindness and hospitality' in call with new king

Kyle Fitzgerald
Kyle Fitzgerald
Washington

September 14, 2022

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US President Joe Biden on Wednesday offered his condolences to King Charles III on the death of Queen Elizabeth II and expressed his wish for the two countries to maintain a close relationship.

“The president recalled fondly the queen’s kindness and hospitality, including when she hosted him and the first lady [Jill Biden] at Windsor Castle last June,” the White House said in a readout of the call.

Visitors walk beneath US national flags flying at half-staff at the base of the Washington Monument by proclamation of US President Joe Biden. EPA
Visitors walk beneath US national flags flying at half-staff at the base of the Washington Monument by proclamation of US President Joe Biden. EPA

“He also conveyed the great admiration of the American people for the queen, whose dignity and constancy deepened the enduring friendship and special relationship between the United States and the United Kingdom.”

Queen Elizabeth died last week at the age of 96. On Wednesday her coffin was transported from Buckingham Palace to Westminster Hall, where she will lie in state until her funeral on Monday.

Mr Biden, who first met the queen as a US senator in 1982, praised her for commemorating the US bicentennial in 1976 and for standing in solidarity with the country after the September 11, 2001 terror attacks.

“Grief is the price we pay for love,” Mr Biden recalled Queen Elizabeth saying in the days following 9/11.

Mr Biden last week ordered flags at the White House and federal offices throughout the world to be displayed at half-mast until the queen's internment.

He and Ms Biden will travel to the UK on Saturday to attend Queen Elizabeth's funeral on Monday, the White House said.

Queen Elizabeth II and 13 US presidents — a timeline

  • Queen Elizabeth II welcomes former US president John Kennedy to Buckingham Palace. AP
    Queen Elizabeth II welcomes former US president John Kennedy to Buckingham Palace. AP
  • The queen did not meet with Kennedy's successor, Lyndon Johnson. AP
    The queen did not meet with Kennedy's successor, Lyndon Johnson. AP
  • Queen Elizabeth speaking during a banquet in Buckingham Palace alongside Barack Obama, the US president at the time. Getty Images
    Queen Elizabeth speaking during a banquet in Buckingham Palace alongside Barack Obama, the US president at the time. Getty Images
  • Queen Elizabeth with US President Joe Biden at Windsor Castle in England on June 13, 2021. Getty Images
    Queen Elizabeth with US President Joe Biden at Windsor Castle in England on June 13, 2021. Getty Images
  • Queen Elizabeth with the Bidens at Windsor Castle. Getty Images
    Queen Elizabeth with the Bidens at Windsor Castle. Getty Images
  • Queen Elizabeth with US first lady Jill Biden in the Grand Corridor at Windsor Castle. Getty Images
    Queen Elizabeth with US first lady Jill Biden in the Grand Corridor at Windsor Castle. Getty Images
  • The Bidens with the queen at Windsor Castle. Reuters
    The Bidens with the queen at Windsor Castle. Reuters
  • Mr Biden and Queen Elizabeth. Reuters
    Mr Biden and Queen Elizabeth. Reuters
  • Ms Biden with the queen at Windsor Castle. Reuters
    Ms Biden with the queen at Windsor Castle. Reuters
  • Mr Biden and his wife with the queen after attending the G7 Leader's Summit. Getty Images
    Mr Biden and his wife with the queen after attending the G7 Leader's Summit. Getty Images
  • Former US president Barack Obama and the queen during a State Banquet in Buckingham Palace on May 24, 2011 in London. Getty Images
    Former US president Barack Obama and the queen during a State Banquet in Buckingham Palace on May 24, 2011 in London. Getty Images
  • Mr Obama and former first lady Michelle Obama are welcomed by the queen to Buckingham Palace on April 1, 2009. Photo: White House
    Mr Obama and former first lady Michelle Obama are welcomed by the queen to Buckingham Palace on April 1, 2009. Photo: White House
  • Ms Obama greets football star David Beckham at a dinner in honour of the queen at Winfield House in London, on May 25, 2011. Photo: US National Archives
    Ms Obama greets football star David Beckham at a dinner in honour of the queen at Winfield House in London, on May 25, 2011. Photo: US National Archives
  • Mr Obama and Queen Elizabeth greet guests including actor Colin Firth at Winfield House, on May 25, 2011. Photo: US National Archives
    Mr Obama and Queen Elizabeth greet guests including actor Colin Firth at Winfield House, on May 25, 2011. Photo: US National Archives
  • Mr Obama and his wife attend a State Banquet hosted by the queen at Buckingham Palace. Photo: US National Archives
    Mr Obama and his wife attend a State Banquet hosted by the queen at Buckingham Palace. Photo: US National Archives
  • Mr and Mrs Obama receive the queen and Prince Philip, Duke of Edinburgh, prior to a dinner in the queen's honour at Winfield House in London. Photo: US National Archives
    Mr and Mrs Obama receive the queen and Prince Philip, Duke of Edinburgh, prior to a dinner in the queen's honour at Winfield House in London. Photo: US National Archives
  • Mr and Ms Obama talk with the queen, Prince Philip, US ambassador Louis Susman and his wife, Margaret. Photo: US National Archives
    Mr and Ms Obama talk with the queen, Prince Philip, US ambassador Louis Susman and his wife, Margaret. Photo: US National Archives
  • The queen and the Obamas at Winfield House, the residence of the US ambassador. Getty Images
    The queen and the Obamas at Winfield House, the residence of the US ambassador. Getty Images
  • The Obamas walk out to pose with the queen and Prince Phillip before a state dinner at Buckingham Palace. Reuters
    The Obamas walk out to pose with the queen and Prince Phillip before a state dinner at Buckingham Palace. Reuters
  • Mr Obama and his wife pose for photographs with the queen and Prince Philip during an audience at Buckingham Palace on April 1, 2009. Getty Images
    Mr Obama and his wife pose for photographs with the queen and Prince Philip during an audience at Buckingham Palace on April 1, 2009. Getty Images
  • Former US president Donald Trump and the queen inspect a Guard of Honour, formed of the Coldstream Guards, at Windsor Castle in July 2018. Getty Images
    Former US president Donald Trump and the queen inspect a Guard of Honour, formed of the Coldstream Guards, at Windsor Castle in July 2018. Getty Images
  • Former US first lady Melania Trump, the queen and the Duchess of Cornwall during the Ceremonial Welcome at Buckingham Palace. Photo: US National Archives
    Former US first lady Melania Trump, the queen and the Duchess of Cornwall during the Ceremonial Welcome at Buckingham Palace. Photo: US National Archives
  • Mr Trump was criticised for walking ahead of the queen. Getty Images
    Mr Trump was criticised for walking ahead of the queen. Getty Images
  • The queen stands with Mr Trump and his wife Melania Trump as they listen to the US national anthem during a welcome ceremony at Buckingham Palace. AFP
    The queen stands with Mr Trump and his wife Melania Trump as they listen to the US national anthem during a welcome ceremony at Buckingham Palace. AFP
  • The queen with Mr Trump as he arrived in Britain for a state visit, which was overshadowed by his outspoken remarks on Brexit. AFP
    The queen with Mr Trump as he arrived in Britain for a state visit, which was overshadowed by his outspoken remarks on Brexit. AFP
  • Bill Clinton, the US president at the time, talks with the queen with Hillary Rodham Clinton and daughter Chelsea at the Garden Entrance of Buckingham Palace in December 2000. AFP
    Bill Clinton, the US president at the time, talks with the queen with Hillary Rodham Clinton and daughter Chelsea at the Garden Entrance of Buckingham Palace in December 2000. AFP
  • The queen, George W Bush, the US president at the time, Laura Bush, and the Duke of Edinburgh pose in the music room at Buckingham Palace in November 2003. Getty Images
    The queen, George W Bush, the US president at the time, Laura Bush, and the Duke of Edinburgh pose in the music room at Buckingham Palace in November 2003. Getty Images
  • The queen made a state visit to the US White House and was received by then-president George HW Bush and his wife Barbara Bush, along with Prince Philip, in May 1991. Getty Images
    The queen made a state visit to the US White House and was received by then-president George HW Bush and his wife Barbara Bush, along with Prince Philip, in May 1991. Getty Images
  • The queen and former US president George W Bush meet well-wishers outside the White House in May 2007. Getty Images
    The queen and former US president George W Bush meet well-wishers outside the White House in May 2007. Getty Images
  • The queen accompanying Mr Bush, his wife Laura, then-US secretary of state Colin Powell and his wife Alma Powell, and the Duke of Edinburgh as they enter the Queen's Gallery at Buckingham Palace in 2003. AP
    The queen accompanying Mr Bush, his wife Laura, then-US secretary of state Colin Powell and his wife Alma Powell, and the Duke of Edinburgh as they enter the Queen's Gallery at Buckingham Palace in 2003. AP
  • The elder Bush and his wife arrive on May 16, 1991, at a dinner at the British embassy in Washington accompanied by the queen and her husband. AFP
    The elder Bush and his wife arrive on May 16, 1991, at a dinner at the British embassy in Washington accompanied by the queen and her husband. AFP
  • Queen Margrethe of Denmark, Prince Philip, the queen, former French president Jacques Chirac, Bernadette Chirac, George W Bush, Ms Bush and Russian President Vladimir Putin attend the commemoration ceremony for the 60th anniversary of D-Day on June 6, 2004, in Arromanches, France. Getty Images
    Queen Margrethe of Denmark, Prince Philip, the queen, former French president Jacques Chirac, Bernadette Chirac, George W Bush, Ms Bush and Russian President Vladimir Putin attend the commemoration ceremony for the 60th anniversary of D-Day on June 6, 2004, in Arromanches, France. Getty Images
  • Then-US president Jimmy Carter joins the queen and Prince Philip at Buckingham Palace when he and six other world leaders attended a dinner. Getty Images
    Then-US president Jimmy Carter joins the queen and Prince Philip at Buckingham Palace when he and six other world leaders attended a dinner. Getty Images
  • The queen raises a glass with then-US president Gerald Ford. Photo: US National Archives
    The queen raises a glass with then-US president Gerald Ford. Photo: US National Archives
  • The queen dances with Ford at the White House in Washington. Photo: US National Archives / Ford Library
    The queen dances with Ford at the White House in Washington. Photo: US National Archives / Ford Library
  • Prince Philip, former first lady Jacqueline Kennedy, the queen and US president at the time John Kennedy appear together at Buckingham Palace after a dinner party in 1961. Getty Images
    Prince Philip, former first lady Jacqueline Kennedy, the queen and US president at the time John Kennedy appear together at Buckingham Palace after a dinner party in 1961. Getty Images
  • Queen Elizabeth out riding with then-US president Ronald Reagan at Windsor Park. PA
    Queen Elizabeth out riding with then-US president Ronald Reagan at Windsor Park. PA
  • Queen Elizabeth with the West German chancellor at the time Helmut Kohl, Reagan, and the British prime minister at the time Margaret Thatcher at Buckingham Palace. AP
    Queen Elizabeth with the West German chancellor at the time Helmut Kohl, Reagan, and the British prime minister at the time Margaret Thatcher at Buckingham Palace. AP
  • Reagan and Queen Elizabeth at a gala dinner at Windsor Castle. Getty Images
    Reagan and Queen Elizabeth at a gala dinner at Windsor Castle. Getty Images
  • Queen Elizabeth with UK prime minister at the time Edward Heath and then-US president Richard Nixon and his wife Pat Nixon at Chequers in Buckinghamshire. PA
    Queen Elizabeth with UK prime minister at the time Edward Heath and then-US president Richard Nixon and his wife Pat Nixon at Chequers in Buckinghamshire. PA
  • Queen Elizabeth with Nixon. AP
    Queen Elizabeth with Nixon. AP
  • Queen Elizabeth entertains Nixon during a lunch at Buckingham Palace. Getty Images
    Queen Elizabeth entertains Nixon during a lunch at Buckingham Palace. Getty Images
  • Queen Elizabeth hosting Jimmy Carter, the US president at the time. Photo: US National Archives
    Queen Elizabeth hosting Jimmy Carter, the US president at the time. Photo: US National Archives
  • Carter reportedly kissed the queen's mother on the mouth. Photo: US National Archives
    Carter reportedly kissed the queen's mother on the mouth. Photo: US National Archives
  • The queen and Carter at a state dinner at Buckingham Palace. PA
    The queen and Carter at a state dinner at Buckingham Palace. PA
  • Bill Clinton and Queen Elizabeth smile for the cameras during the group photo session at the Guildhall before a celebratory banquet for the 50th anniversary of D-Day. AFP
    Bill Clinton and Queen Elizabeth smile for the cameras during the group photo session at the Guildhall before a celebratory banquet for the 50th anniversary of D-Day. AFP
  • Clinton and his wife Hillary meet Queen Elizabeth at Buckingham Palace. AFP
    Clinton and his wife Hillary meet Queen Elizabeth at Buckingham Palace. AFP
  • Before she became queen, then-Princess Elizabeth joined President Harry Truman in the chief executive's limousine for her ride to Blair House after arriving at Military Air Transport Service Terminal in Washington. Photo: US National Archives
    Before she became queen, then-Princess Elizabeth joined President Harry Truman in the chief executive's limousine for her ride to Blair House after arriving at Military Air Transport Service Terminal in Washington. Photo: US National Archives
  • Queen Elizabeth with US president Harry S Truman. Photo: US National Archive
    Queen Elizabeth with US president Harry S Truman. Photo: US National Archive
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

Jawan
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Various Artists 
Habibi Funk: An Eclectic Selection Of Music From The Arab World (Habibi Funk)
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if you go

The flights

Emirates have direct flights from Dubai to Glasgow from Dh3,115. Alternatively, if you want to see a bit of Edinburgh first, then you can fly there direct with Etihad from Abu Dhabi.

The hotel

Located in the heart of Mackintosh's Glasgow, the Dakota Deluxe is perhaps the most refined hotel anywhere in the city. Doubles from Dh850

 Events and tours

There are various Mackintosh specific events throughout 2018 – for more details and to see a map of his surviving designs see glasgowmackintosh.com

For walking tours focussing on the Glasgow Style, see the website of the Glasgow School of Art. 

More information

For ideas on planning a trip to Scotland, visit www.visitscotland.com

If you go

The flights
There are various ways of getting to the southern Serengeti in Tanzania from the UAE. The exact route and airstrip depends on your overall trip itinerary and which camp you’re staying at. 
Flydubai flies direct from Dubai to Kilimanjaro International Airport from Dh1,350 return, including taxes; this can be followed by a short flight from Kilimanjaro to the Serengeti with Coastal Aviation from about US$700 (Dh2,500) return, including taxes. Kenya Airways, Emirates and Etihad offer flights via Nairobi or Dar es Salaam.   

The details

Colette

Director: Wash Westmoreland

Starring: Keira Knightley, Dominic West

Our take: 3/5

Company%20Profile
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Super Saturday results

4pm: Mahab Al Shimaal Group 3 | US$350,000 | (Dirt) | 1,200m
Winner: Drafted, Pat Dobbs (jockey), Doug Watson (trainer).

4.35pm: Al Bastakiya Listed | $300,000 | (D) | 1,900m
Winner: Divine Image, Brett Doyle, Charlie Appleby.

5.10pm: Nad Al Sheba Turf Group 3 | $350,000 | (Turf) | 1,200m
Winner: Blue Point, William Buick, Charlie Appleby.

5.45pm: Burj Nahaar Group 3 | $350,000 | (D) | 1,600m
Winner: Muntazah, Jim Crowley, Doug Watson.

6.20pm: Dubai City of Gold Group 2 | $300,000 | (T) | 2,410m
Winner: Old Persian, William Buick, Charlie Appleby.

6.55pm: Al Maktoum Challenge Round 3 Group 1 | $600,000 | (D) | 2,000m
Winner: Capezzano, Mickael Barzalona, Salem bin Ghadayer.

7.30pm: Jebel Hatta Group 1 | $400,000 | (T) | 1,800m
Winner: Dream Castle, Christophe Soumillon, Saeed bin Suroor.

Transgender report
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Updated: September 15, 2022, 5:25 AM
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