US prosecutors urged a jury to convict Oath Keepers founder Stewart Rhodes and four others for their roles in storming the US Capitol on January 6, 2021, saying they disrupted the peaceful transfer of power in the 2020 presidential election.
“They concocted a plan for an armed rebellion to shatter a bedrock of American democracy,” prosecutor Jeff Nestler said in an opening statement at the trial.
Mr Rhodes, Kelly Meggs, Thomas Caldwell, Jessica Watkins and Kenneth Harrelson are accused of plotting to forcefully prevent Congress from certifying Democratic President Joe Biden's 2020 electoral victory in a failed bid to keep then-president Donald Trump, a Republican, in power.
Trump supporters stormed the US Capitol after Mr Trump falsely claimed the election had been stolen from him through widespread fraud. Five people died during and shortly after the riot, and about 140 police officers were injured.
The five on trial face numerous felony charges, including seditious conspiracy — a Civil War-era statute that is rarely prosecuted and carries a statutory maximum sentence of 20 years in prison.
Prosecutors have said the five accused trained and planned for January 6 and stockpiled weapons at a northern Virginia hotel outside the capital for a so-called quick reaction force that would be ready if called upon to transport arms into Washington.
As members of Congress met on January 6 to certify Mr Biden's electoral victory, some Oath Keepers rushed into the Capitol building, clad in paramilitary gear. They are not accused of carrying firearms on to Capitol grounds.
“On that day, as required, Congress met inside the Capitol building … These defendants seized upon that opportunity to disrupt Congress from meeting inside the Capitol building. That was their goal: to stop by whatever means necessary to stop the transfer of power including by taking up arms,” Mr Nestler told a jury of 12 members and four alternates.
The trial, which could last for six weeks or more, is expected to feature emotionally charged videos from the day of the attack, as well as text and audio messages exchanged between the group's members.
The government has characterised the Oath Keepers as a far-right anti-government group, some of whose members have ties to militias.
Some of the members, who include current and former military and law enforcement personnel, believe the federal government “has been co-opted by a cabal of elites trying to strip American citizens of their rights”, the indictment alleges.
Mr Rhodes, a Yale-educated lawyer and former US Army paratrooper, has disputed that characterisation, saying it's a non-partisan group whose members have pledged to defend the US Constitution.
Although Mr Trump's shadow will loom large over the trial, he is not expected to be a central figure in the case.
US District Judge Amit Mehta, who is presiding over the trial, previously restricted the accused from using a “public authority” defence, meaning they cannot claim they stormed the Capitol at Mr Trump's direction.
EA Sports FC 26
Publisher: EA Sports
Consoles: PC, PlayStation 4/5, Xbox Series X/S
Rating: 3/5
Five expert hiking tips
- Always check the weather forecast before setting off
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Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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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Killing of Qassem Suleimani
The specs
- Engine: 3.9-litre twin-turbo V8
- Power: 640hp
- Torque: 760nm
- On sale: 2026
- Price: Not announced yet
All Black 39-12 British & Irish Lions
The Outsider
Stephen King, Penguin
Company profile
Name: Tratok Portal
Founded: 2017
Based: UAE
Sector: Travel & tourism
Size: 36 employees
Funding: Privately funded
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates