Former US president Donald Trump denies that he ever assaulted any of the 26 women who have brought allegations against him. EPA
Former US president Donald Trump denies that he ever assaulted any of the 26 women who have brought allegations against him. EPA
Former US president Donald Trump denies that he ever assaulted any of the 26 women who have brought allegations against him. EPA
Former US president Donald Trump denies that he ever assaulted any of the 26 women who have brought allegations against him. EPA

Trump assault accuser E Jean Carroll plans new lawsuit against him


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A writer who accused Donald Trump of raping her more than a quarter of a century ago plans to file a new lawsuit against the former US president, whose lawyer called the action "extraordinarily prejudicial”.

In a letter made public on Tuesday, a lawyer for E Jean Carroll said the former Elle magazine columnist plans to sue Mr Trump for battery and intentional infliction of emotional distress under New York state's Adult Survivors Act.

Columnist E Jean Carroll leaves federal court in New York earlier this year. AP
Columnist E Jean Carroll leaves federal court in New York earlier this year. AP

The law, recently signed by New York Governor Kathy Hochul, gives adult accusers a one-year window to bring civil claims over alleged sexual misconduct, regardless of how long ago it occurred.

Carroll has accused Mr Trump of raping her in late 1995 or early 1996 in a dressing room at the Bergdorf Goodman department store in Midtown Manhattan.

Mr Trump has denied raping her and accused her of concocting the rape claim to sell her book.

Carroll's lawyer, Roberta Kaplan, said her client planned to sue him on November 24 when the state law took effect.

Ms Kaplan said the claims and Carroll's existing defamation case against Mr Trump could be tried together in February 2023.

In a letter responding to Ms Kaplan, Mr Trump's lawyer Alina Habba said he "adamantly" objected to combining both cases, after both sides finished gathering evidence for trial, and that it was "extraordinarily prejudicial" to add the new claims.

"To permit plaintiff to drastically alter the scope and subject matter of this case at such time would severely prejudice defendant's rights," Ms Habba wrote. "Plaintiff's request must be disregarded in its entirety."

Ms Kaplan said she now wanted Mr Trump to testify under oath at a deposition, to better understand his "theory of the case”, despite her saying in February that a deposition would not be needed.

"To be clear, the deposition of defendant need not take very long," she said.

In a 1990 divorce deposition former US president Donald Trump's former wife Ivana accused him of raping her in a fit of rage in 1989. Getty
In a 1990 divorce deposition former US president Donald Trump's former wife Ivana accused him of raping her in a fit of rage in 1989. Getty

Ms Kaplan's letter is dated August 8 and Ms Habba's August 11. They were made public on Tuesday afternoon. US District Judge Lewis Kaplan oversees the case.

Mr Trump faces an array of litigation and investigations, including into his attempts to undo the 2020 US presidential election and refusal to turn over various documents.

In August, he invoked his constitutional right against self-incrimination more than 400 times during a deposition by New York Attorney General Letitia James, who is conducting a civil inquiry into his Trump Organisation's business practices.

Mr Trump and Carroll are still awaiting a decision by the federal appeals court in Manhattan over whether her defamation case can proceed.

She sued in November 2019 after Mr Trump, then in his third year in the White House, told a reporter that she made up the rape claim, that he did not know her and that "she's not my type”.

He has argued that he was shielded from the suit by a federal law that provides immunity to government employees from defamation claims.

Both sides last argued their appeals on December 3.

Carroll's lawyers have said they want to obtain a DNA sample from Mr Trump to compare against a dress she said she wore during the alleged rape.

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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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The National Archives, Abu Dhabi

Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.

Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en

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Updated: April 10, 2023, 8:48 PM