• Police in Lockerbie, Scotland, survey the damage on the ground after the bombing of Pan Am Flight 103 from London to New York, in December 1988.
    Police in Lockerbie, Scotland, survey the damage on the ground after the bombing of Pan Am Flight 103 from London to New York, in December 1988.
  • A policeman walking away from the damaged cockpit of the plane that exploded and crashed over Lockerbie, Scotland, in 1988.
    A policeman walking away from the damaged cockpit of the plane that exploded and crashed over Lockerbie, Scotland, in 1988.
  • Ruined houses in the town of Lockerbie.
    Ruined houses in the town of Lockerbie.
  • Some of the destruction caused by Pan Am Flight 103 after it crashed on to the town of Lockerbie.
    Some of the destruction caused by Pan Am Flight 103 after it crashed on to the town of Lockerbie.
  • Police and investigators look at what remains of the nose of Pan Am 103 in 1988.
    Police and investigators look at what remains of the nose of Pan Am 103 in 1988.
  • Police officers examine the wreckage.
    Police officers examine the wreckage.
  • Devastation caused by the explosion over Lockerbie.
    Devastation caused by the explosion over Lockerbie.
  • Wrecked houses and a crater in the ground in the village of Lockerbie, Scotland, after the bombing of the Pan Am 103.
    Wrecked houses and a crater in the ground in the village of Lockerbie, Scotland, after the bombing of the Pan Am 103.

Lockerbie bombing suspect pleads not guilty in US court


Willy Lowry
  • English
  • Arabic

Abu Agila Mohammad Masud, the Libyan citizen accused of making the bomb that downed Pan Am flight 103 over Lockerbie, Scotland, was arraigned in a US federal court in Washington on Wednesday.

Masud pleaded not guilty to three charges in connection to one of the deadliest terrorist attacks in UK and US history.

The 71-year-old faces two counts of destruction of an aircraft resulting in death and one count of destruction of a vehicle used in foreign commerce.

Bald, with a thick grey beard, Masud hobbled into Judge Moxila Upadhyaya's courtroom wearing a forest-green prison jumpsuit and a face mask.

He fumbled with his headset at times as he listened to a court appointed Arabic translator explain the judge's orders.

When asked if he "swore to tell the truth," Masud responded "God willing, yes."

The charges carry the possibility of life in prison or the death penalty; however, the prosecution said it would not be pursuing capital punishment because at the time of the bombing in 1988 it was not in federal use.

A total of 270 people were killed when a bomb exploded on board the New York-bound flight as it flew over Lockerbie.

All 259 people on board perished in the attack and 11 people were killed by falling debris.

The majority of those on board were Americans, including 35 students from Syracuse University in New York state.

The families of the victims have long sought justice for the attack, which has been elusive.

Only one other person has been convicted for the bombing. A former Libyan intelligence officer spent seven years in a Scottish prison after his conviction in 2001, but he was eventually released on compassionate grounds and died in Libya in 2012.

The US government first filed charges against Masud in 2020, but it took more than two years to extradite him from Libya.

His family claims he was kidnapped from his home by armed men in November.

In a statement at the time, his family admonished the Libyan government for his capture and for allowing the extradition.

His arraignment was delayed multiple times amid problems in securing a defence team.

  • The remnants of a Pan Am commercial aircraft lie in a field in Lockerbie, Scotland, in December 1988. AFP
    The remnants of a Pan Am commercial aircraft lie in a field in Lockerbie, Scotland, in December 1988. AFP
  • Local residents look at one of the four engines of the Pan Am jet on a street in Lockerbie. AFP
    Local residents look at one of the four engines of the Pan Am jet on a street in Lockerbie. AFP
  • The Boeing 747 'Clipper Maid of the Seas, which was flying from London to New York, was destroyed when a bomb was detonated in its forward cargo hold. AFP
    The Boeing 747 'Clipper Maid of the Seas, which was flying from London to New York, was destroyed when a bomb was detonated in its forward cargo hold. AFP
  • The bombing of the jumbo jet killed all 259 people on board and another 11 people on the ground. AFP
    The bombing of the jumbo jet killed all 259 people on board and another 11 people on the ground. AFP
  • Police and investigators look at what remains of the nose of Pan Am Flight 103 in a field in Lockerbie in December 1988. AP
    Police and investigators look at what remains of the nose of Pan Am Flight 103 in a field in Lockerbie in December 1988. AP
  • The nose section of the crashed Boeing 747. AP
    The nose section of the crashed Boeing 747. AP
  • Houses destroyed by the downed jet. Getty
    Houses destroyed by the downed jet. Getty
  • The bombing remains the deadliest terrorist attack to have taken place in the UK. Getty
    The bombing remains the deadliest terrorist attack to have taken place in the UK. Getty
  • A memorial to those killed in the 1988 bombing in Lockerbie. Reuters
    A memorial to those killed in the 1988 bombing in Lockerbie. Reuters
  • Abu Agila Mohammad Masud, second from left, a Libyan man accused of making the bomb that destroyed Pan Am Flight 103, has been taken into US custody. He was charged by the US two years ago in connection with the Lockerbie bombing. Reuters
    Abu Agila Mohammad Masud, second from left, a Libyan man accused of making the bomb that destroyed Pan Am Flight 103, has been taken into US custody. He was charged by the US two years ago in connection with the Lockerbie bombing. Reuters
  • Some of the destruction caused by Pan Am Flight 103 after it crashed. Getty
    Some of the destruction caused by Pan Am Flight 103 after it crashed. Getty
  • Investigators reconstructed parts of the jet and proved a bomb caused the crash. Getty
    Investigators reconstructed parts of the jet and proved a bomb caused the crash. Getty
  • Abdelbaset Al Megrahi, the only person convicted of the Lockerbie bombing, was released early from prison after being diagnosed with terminal cancer. He died in May 2012. Many have maintained that Al Megrahi was innocent.
    Abdelbaset Al Megrahi, the only person convicted of the Lockerbie bombing, was released early from prison after being diagnosed with terminal cancer. He died in May 2012. Many have maintained that Al Megrahi was innocent.
The specs

Engine: 5.2-litre V10

Power: 640hp at 8,000rpm

Torque: 565Nm at 6,500rpm

Transmission: 7-speed dual-clutch auto

Price: From Dh1 million

On sale: Q3 or Q4 2022 

Results

5pm: Warsan Lake – Maiden (PA) Dh80,000 (Turf) 2,200m; Winner: Dhaw Al Reef, Sam Hitchcott (jockey), Abdallah Al Hammadi (trainer) 

5.30pm: Al Quadra Lake – Maiden (PA) Dh80,000 (T) 1,600m; Winner: Mrouwah Al Gharbia, Sando Paiva, Abubakar Daud 

6pm: Hatta Lake – Handicap (PA) Dh80,000 (T) 1,600m; Winner: AF Yatroq, George Buckell, Ernst Oertel 

6.30pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 1,600m; Winner: Ashton Tourettes, Adries de Vries, Ibrahim Aseel 

7pm: Abu Dhabi Championship – Listed (PA) Dh180,000 (T) 1,600m; Winner: Bahar Muscat, Antonio Fresu, Ibrahim Al Hadhrami 

7.30pm: Zakher Lake – Rated Conditions (TB) Dh80,000 (T) 1,400m; Winner: Alfareeq, Dane O’Neill, Musabah Al Muhairi.  

UAE currency: the story behind the money in your pockets
Skewed figures

In the village of Mevagissey in southwest England the housing stock has doubled in the last century while the number of residents is half the historic high. The village's Neighbourhood Development Plan states that 26% of homes are holiday retreats. Prices are high, averaging around £300,000, £50,000 more than the Cornish average of £250,000. The local average wage is £15,458. 

Petrarch: Everywhere a Wanderer
Christopher Celenza,
Reaktion Books

SPEC%20SHEET%3A%20APPLE%20M3%20MACBOOK%20AIR%20(13%22)
%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%20Apple%20M3%2C%208-core%20CPU%2C%20up%20to%2010-core%20CPU%2C%2016-core%20Neural%20Engine%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%2013.6-inch%20Liquid%20Retina%2C%202560%20x%201664%2C%20224ppi%2C%20500%20nits%2C%20True%20Tone%2C%20wide%20colour%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMemory%3A%3C%2Fstrong%3E%208%2F16%2F24GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStorage%3A%3C%2Fstrong%3E%20256%2F512GB%20%2F%201%2F2TB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EI%2FO%3A%3C%2Fstrong%3E%20Thunderbolt%203%2FUSB-4%20(2)%2C%203.5mm%20audio%2C%20Touch%20ID%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%20Wi-Fi%206E%2C%20Bluetooth%205.3%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%2052.6Wh%20lithium-polymer%2C%20up%20to%2018%20hours%2C%20MagSafe%20charging%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECamera%3A%3C%2Fstrong%3E%201080p%20FaceTime%20HD%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EVideo%3A%3C%2Fstrong%3E%20Support%20for%20Apple%20ProRes%2C%20HDR%20with%20Dolby%20Vision%2C%20HDR10%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EAudio%3A%3C%2Fstrong%3E%204-speaker%20system%2C%20wide%20stereo%2C%20support%20for%20Dolby%20Atmos%2C%20Spatial%20Audio%20and%20dynamic%20head%20tracking%20(with%20AirPods)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EColours%3A%3C%2Fstrong%3E%20Midnight%2C%20silver%2C%20space%20grey%2C%20starlight%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%3C%2Fstrong%3E%20MacBook%20Air%2C%2030W%2F35W%20dual-port%2F70w%20power%20adapter%2C%20USB-C-to-MagSafe%20cable%2C%202%20Apple%20stickers%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh4%2C599%3C%2Fp%3E%0A
Recent winners

2002 Giselle Khoury (Colombia)

2004 Nathalie Nasralla (France)

2005 Catherine Abboud (Oceania)

2007 Grace Bijjani  (Mexico)

2008 Carina El-Keddissi (Brazil)

2009 Sara Mansour (Brazil)

2010 Daniella Rahme (Australia)

2011 Maria Farah (Canada)

2012 Cynthia Moukarzel (Kuwait)

2013 Layla Yarak (Australia)              

2014 Lia Saad  (UAE)

2015 Cynthia Farah (Australia)

2016 Yosmely Massaad (Venezuela)

2017 Dima Safi (Ivory Coast)

2018 Rachel Younan (Australia)

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20Floward%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3ERiyadh%2C%20Saudi%20Arabia%0D%3Cbr%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3EAbdulaziz%20Al%20Loughani%20and%20Mohamed%20Al%20Arifi%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EE-commerce%0D%3Cbr%3E%3Cstrong%3ETotal%20funding%3A%20%3C%2Fstrong%3EAbout%20%24200%20million%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EAljazira%20Capital%2C%20Rainwater%20Partners%2C%20STV%20and%20Impact46%0D%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%20%3C%2Fstrong%3E1%2C200%3C%2Fp%3E%0A
The biog

Profession: Senior sports presenter and producer

Marital status: Single

Favourite book: Al Nabi by Jibran Khalil Jibran

Favourite food: Italian and Lebanese food

Favourite football player: Cristiano Ronaldo

Languages: Arabic, French, English, Portuguese and some Spanish

Website: www.liliane-tannoury.com

MATCH INFO

Uefa Champions League semi-final, first leg
Bayern Munich v Real Madrid

When: April 25, 10.45pm kick-off (UAE)
Where: Allianz Arena, Munich
Live: BeIN Sports HD
Second leg: May 1, Santiago Bernabeu, Madrid

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

Stamp%20duty%20timeline
%3Cp%3E%3Cstrong%3EDecember%202014%3A%3C%2Fstrong%3E%20%20Former%20UK%20chancellor%20of%20the%20Exchequer%20George%20Osborne%20reforms%20stamp%20duty%20land%20tax%20(SDLT)%2C%20replacing%20the%20slab%20system%20with%20a%20blended%20rate%20scheme%2C%20with%20the%20top%20rate%20increasing%20to%2012%20per%20cent%20from%2010%20per%20cent%3A%3C%2Fp%3E%0A%3Cp%3EUp%20to%20%C2%A3125%2C000%20%E2%80%93%200%25%3B%20%C2%A3125%2C000%20to%20%C2%A3250%2C000%20%E2%80%93%202%25%3B%20%C2%A3250%2C000%20to%20%C2%A3925%2C000%20%E2%80%93%205%25%3B%20%C2%A3925%2C000%20to%20%C2%A31.5m%3A%2010%25%3B%20More%20than%20%C2%A31.5m%20%E2%80%93%2012%25%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EApril%202016%3A%3C%2Fstrong%3E%20New%203%25%20surcharge%20applied%20to%20any%20buy-to-let%20properties%20or%20additional%20homes%20purchased.%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EJuly%202020%3A%3C%2Fstrong%3E%20Chancellor%20Rishi%20Sunak%20unveils%20SDLT%20holiday%2C%20with%20no%20tax%20to%20pay%20on%20the%20first%20%C2%A3500%2C000%2C%20with%20buyers%20saving%20up%20to%20%C2%A315%2C000.%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMarch%202021%3A%3C%2Fstrong%3E%20Mr%20Sunak%20extends%20the%20SDLT%20holiday%20at%20his%20March%203%20budget%20until%20the%20end%20of%20June.%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EApril%202021%3A%3C%2Fstrong%3E%202%25%20SDLT%20surcharge%20added%20to%20property%20transactions%20made%20by%20overseas%20buyers.%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EJune%202021%3A%3C%2Fstrong%3E%20SDLT%20holiday%20on%20transactions%20up%20to%20%C2%A3500%2C000%20expires%20on%20June%2030.%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EJuly%202021%3A%3C%2Fstrong%3E%20Tax%20break%20on%20transactions%20between%20%C2%A3125%2C000%20to%20%C2%A3250%2C000%20starts%20on%20July%201%20and%20runs%20until%20September%2030.%3C%2Fp%3E%0A

Veil (Object Lessons)
Rafia Zakaria
​​​​​​​Bloomsbury Academic

Updated: February 08, 2023, 9:12 PM