E Jean Carroll arrives at federal court in New York. AP
E Jean Carroll arrives at federal court in New York. AP
E Jean Carroll arrives at federal court in New York. AP
E Jean Carroll arrives at federal court in New York. AP

Donald Trump accuser E Jean Carroll testifies in assault lawsuit


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E Jean Carroll, the writer suing Donald Trump for allegedly raping her nearly 30 years ago, gave evidence on Wednesday in a civil trial.

She told jurors the former US president had sexually assaulted her and defamed her by lying about it.

“I'm here because Donald Trump raped me and when I wrote about it, he lied and said it didn't happen,” Ms Carroll said in Manhattan federal court.

“He lied and shattered my reputation, and I'm here to try and get my life back.”

Ms Carroll, 79, a former Elle magazine advice columnist, is seeking unspecified damages for defamation and battery from Mr Trump, who is currently leading the Republican field in the 2024 presidential campaign.

The alleged assault occurred in a Bergdorf Goodman department store dressing room in late 1995 or early 1996.

After making small talk with Mr Trump as he sought help in buying lingerie for another woman, Ms Carroll said he manoeuvred her into the dressing room.

Once there, Mr Trump shut the door, forced her against a wall and raped her until she was able to flee after two or three minutes, Ms Carroll said.

"As I'm sitting here today, I can still feel it," she said. "It left me unable to ever have a romantic life again."

Asked by her lawyer if she had told Mr Trump "no", Ms Carroll said she "may have said it" but did not know.

Other possible witnesses for Ms Carroll include two friends in whom she confided about the alleged rape, as well as two other women who have accused Mr Trump of sexual assault.

Mr Trump, 76, is not attending the trial, nor is he required to be there.

But he stood by his criticism of Ms Carroll in two posts on his Truth Social platform, prompting the judge to warn his legal team he could face consequences if he continued to discuss the case.

“She didn’t scream? There are no witnesses? Nobody saw this?” Mr Trump wrote.

He also called Ms Carroll's accusations “a made up SCAM” and said: “This is a fraudulent & false story — Witch Hunt!”

Mr Trump's Truth Social posting about the E Jean Carroll case on April 26, 2023. Photo: Screengrab
Mr Trump's Truth Social posting about the E Jean Carroll case on April 26, 2023. Photo: Screengrab

His posts prompted US District Judge Lewis Kaplan to tell Mr Trump's legal team, outside the jury's presence, that he appeared to be “endeavouring, certainly, to speak to his 'public'” and to the jury about matters that have “no business being spoken about”.

The judge added that, were he to continue to discuss the case, Mr Trump could be “tampering with a new source of liability”. Mr Trump's lawyer told the judge he would speak with his client.

Ms Carroll denied Mr Trump's repeated suggestions it was because she disliked his politics.

"I'm not settling a political score at all," she said. "I'm settling a personal score because he called me a liar repeatedly, and it really has decimated my reputation."

She said Mr Trump's attacks caused Elle to fire her, costing her eight million readers, and left others convinced she was a liar.

Ms Carroll is suing under New York's Adult Survivors Act, which lets adults sue their alleged abusers long after statutes of limitations have run out.

She broke down when asked if she regretted ending her silence.

"I've regretted this about 100 times," she said. "But in the end being able to get my day in court finally is everything to me."

A six-man, three-woman jury is expected to decide whether to hold Mr Trump liable for damages and how much he would owe.

The trial is expected to last one to two weeks.

Reuters contributed to this report

Three trading apps to try

Sharad Nair recommends three investment apps for UAE residents:

  • For beginners or people who want to start investing with limited capital, Mr Nair suggests eToro. “The low fees and low minimum balance requirements make the platform more accessible,” he says. “The user interface is straightforward to understand and operate, while its social element may help ease beginners into the idea of investing money by looking to a virtual community.”
  • If you’re an experienced investor, and have $10,000 or more to invest, consider Saxo Bank. “Saxo Bank offers a more comprehensive trading platform with advanced features and insight for more experienced users. It offers a more personalised approach to opening and operating an account on their platform,” he says.
  • Finally, StashAway could work for those who want a hands-off approach to their investing. “It removes one of the biggest challenges for novice traders: picking the securities in their portfolio,” Mr Nair says. “A goal-based approach or view towards investing can help motivate residents who may usually shy away from investment platforms.”
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

The National's picks

4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%3A%20%3C%2Fstrong%3EGrowdash%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3EJuly%202022%0D%3Cbr%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3ESean%20Trevaskis%20and%20Enver%20Sorkun%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EDubai%2C%20UAE%0D%3Cbr%3E%3Cstrong%3EIndustry%3A%20%3C%2Fstrong%3ERestaurant%20technology%0D%3Cbr%3E%3Cstrong%3EFunding%20so%20far%3A%3C%2Fstrong%3E%20%24750%2C000%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EFlat6Labs%2C%20Plus%20VC%2C%20Judah%20VC%2C%20TPN%20Investments%20and%20angel%20investors%2C%20including%20former%20Talabat%20chief%20executive%20Abdulhamid%20Alomar%2C%20and%20entrepreneur%20Zeid%20Husban%3C%2Fp%3E%0A
What the law says

Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.

“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.

“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”

If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

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Updated: April 27, 2023, 6:34 AM