The 1974 Pinto Kyle Clinkscales was driving when he disappeared in 1976 is recovered from a creek in Alabama in December 2021. AP
The 1974 Pinto Kyle Clinkscales was driving when he disappeared in 1976 is recovered from a creek in Alabama in December 2021. AP
The 1974 Pinto Kyle Clinkscales was driving when he disappeared in 1976 is recovered from a creek in Alabama in December 2021. AP
The 1974 Pinto Kyle Clinkscales was driving when he disappeared in 1976 is recovered from a creek in Alabama in December 2021. AP

Human bones matched to Georgia man missing since 1976


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Human bones found inside a submerged car near the Georgia-Alabama state line in 2021 have been matched to a college student who had been missing for 47 years, a Georgia sheriff has said.

Kyle Clinkscales, 22, vanished in January 1976 after leaving the Georgia club where he worked as a bartender to return to school at Auburn University in neighbouring Alabama.

Investigators got a break in the cold case in December 2021, when someone spotted a car in a murky Alabama creek.

The 1974 Ford Pinto pulled from the water belonged to Mr Clinkscales, and some of his belongings were still inside. So were about 50 bones, including part of a skull.

The office of Troup County Sheriff James Woodruff announced in a statement on Sunday that forensic tests by the Georgia Bureau of Investigation and the FBI have concluded that the bones found inside the car more than a year ago are Mr Clinkscales's remains.

“At this time an official report has not been completed or released by the GBI [Georgia Bureau of Investigation] as it relates to a manner of death,” the sheriff's statement said.

GBI spokeswoman Nelly Miles confirmed on Wednesday that investigators have not determined how Mr Clinkscales died or whether foul play was involved.

Louise Clinkscales holds a photo of her son Kyle Clinkscales at age 21 in this undated file photo. AP
Louise Clinkscales holds a photo of her son Kyle Clinkscales at age 21 in this undated file photo. AP

In 2006, Jimmy Earl Jones pleaded guilty to making false statements to authorities about Mr Clinkscales's death and was sentenced to four years in prison.

Jones had told investigators that Mr Clinkscales was fatally shot by someone else, but he gave conflicting accounts that prosecutors determined were useless to uncovering the truth.

Pete Skandalakis, the former district attorney who prosecuted Jones, said after Mr Clinkscales's car was found that the “most plausible explanation” for his death was that he accidentally ran off the road.

The bio:

Favourite film:

Declan: It was The Commitments but now it’s Bohemian Rhapsody.

Heidi: The Long Kiss Goodnight.

Favourite holiday destination:

Declan: Las Vegas but I also love getting home to Ireland and seeing everyone back home.

Heidi: Australia but my dream destination would be to go to Cuba.

Favourite pastime:

Declan: I love brunching and socializing. Just basically having the craic.

Heidi: Paddleboarding and swimming.

Personal motto:

Declan: Take chances.

Heidi: Live, love, laugh and have no regrets.

 

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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Leicester City 5 (Vardy 37' pen, 54', 58' pen, Maddison 77', Tielemans 88' pen)

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Our legal consultant

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Dir: John Lucas and Scott Moore
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Expo 2020 Dubai will be the first World Expo to be held in the Middle East, Africa and South Asia

The world fair will run for six months from October 20, 2020 to April 10, 2021.

It is expected to attract 25 million visits

Some 70 per cent visitors are projected to come from outside the UAE, the largest proportion of international visitors in the 167-year history of World Expos.

More than 30,000 volunteers are required for Expo 2020

The site covers a total of 4.38 sqkm, including a 2 sqkm gated area

It is located adjacent to Al Maktoum International Airport in Dubai South

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Director: Louis Theroux

Starring: Daniella Weiss, Ari Abramowitz

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Director: Nick Bruno and Troy Quane

Stars: Will Smith, Tom Holland, Karen Gillan and Roshida Jones 

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Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

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Ain Issa camp:
  • Established in 2016
  • Houses 13,309 people, 2,092 families, 62 per cent children
  • Of the adult population, 49 per cent men, 51 per cent women (not including foreigners annexe)
  • Most from Deir Ezzor and Raqqa
  • 950 foreigners linked to ISIS and their families
  • NGO Blumont runs camp management for the UN
  • One of the nine official (UN recognised) camps in the region
Our family matters legal consultant

Name: Dr Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

All Blacks line-up for third Test

J Barrett; I Dagg, A Lienert-Brown, N Laumape, J Savea; B Barrett, A Smith; J Moody, C Taylor, O Franks, B Retallick, S Whitelock, J Kaino, S Cane, K Read (capt).

Replacements: N Harris, W Crockett, C Faumuina, S Barrett, A Savea, TJ Perenara, A Cruden, M Fekitoa.

Updated: February 22, 2023, 11:24 PM