Trump arrives in New York for arraignment on criminal charges

Read more on the Trump indictment

Former US president Donald Trump returned to his native New York on Monday for a court appearance over his role in an alleged hush-money payment that was made to an adult film star in 2016.

Mr Trump flew to New York on his private Boeing 757, also known as Trump Force One and emblazoned with his name, from Palm Beach International Airport in Florida.

Mr Trump, a Republican seeking to regain the presidency in 2024, is the first former US president to face criminal charges. He is due to be arraigned on Tuesday in Manhattan.

"Witch hunt, as our once great Country is going to hell," Mr Trump posted on Truth Social, his own media platform, before his departure. He also said he was headed to New York to "Make America Great Again".

Donald Trump posts on Truth Social before flying to New York

Mr Trump is already months into a third campaign to reclaim the White House he lost to President Joe Biden in 2020, and he and his advisers seemed to relish the attention.

Cable networks followed his plane at airports in Florida and New York with video from the air.

Dozens of Trump fans cheered at the Florida airport and along the route he took to get there, carrying signs and flags.

"Our country needs him," said Cindy Falco, 65, of Boynton Beach, Florida. "He's pro-God, pro-family and pro-country."

Ms Falco predicted exoneration, telling Reuters: "Nothing is going to stick to him."

One of his sons, Eric Trump, tweeted that he was on the plane while watching news coverage of the event.

Authorities in New York are taking elaborate security precautions ahead of Tuesday's unprecedented arraignment.

Throngs of journalists have descended on Manhattan, with news crews awaiting Mr Trump's arrival at Trump Tower and already jostling for position outside the courthouse.

Police have installed barricades at both sites and several streets will be closed off.

Mr Trump is due to surrender to authorities on Tuesday morning in a historic first. No former or sitting American president has been criminally charged before.

Details will not be made public until his arraignment, but he faces several charges of falsifying business records, including at least one felony offence, in the indictment handed down by a Manhattan grand jury last week.

The investigation is focused on a $130,000 payment made to Stormy Daniels in 2016. A payment to former Playboy model Karen McDougal is also thought to be part of the investigation.

Both say they had sexual encounters with a married Mr Trump years before he got into politics.

Mr Trump denies having liaisons with either woman and has denied any wrongdoing involving payments, saying the case against him is politically motivated.

He is expected to appear before Justice Juan Merchan, the judge who presided over a criminal trial last year in which Mr Trump's real estate company was convicted of tax fraud. He was not charged in that case.

A court official said the judge would decide on Monday whether to allow cameras and video in the courtroom.

The former president last week wrote on Truth Social that the judge "hates me". He has also assailed the prosecutor on the case, Manhattan District Attorney Alvin Bragg, a Democrat, calling him an "animal".

Journalists gather outside Trump Tower on Monday. Adla Massoud / The National

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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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.

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Funding to date: $116m in two funding rounds

Investors: Checkout.com, Impact46, Vision Ventures, Wealth Well, Seedra, Khwarizmi, Hala Ventures, Nama Ventures and family offices

How to wear a kandura

Dos

Wear the right fabric for the right season and occasion
Always ask for the dress code if you don’t know
Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
Wear 100 per cent cotton under the kandura as most fabrics are polyester

Don’ts

Wear hamdania for work, always wear a ghutra and agal
Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying

Sukuk explained

Sukuk are Sharia-compliant financial certificates issued by governments, corporates and other entities. While as an asset class they resemble conventional bonds, there are some significant differences. As interest is prohibited under Sharia, sukuk must contain an underlying transaction, for example a leaseback agreement, and the income that is paid to investors is generated by the underlying asset. Investors must also be prepared to share in both the profits and losses of an enterprise. Nevertheless, sukuk are similar to conventional bonds in that they provide regular payments, and are considered less risky than equities. Most investors would not buy sukuk directly due to high minimum subscriptions, but invest via funds.

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