Then-president Donald Trump reacts to early results from the 2020 US presidential election on November 4, 2020. Reuters
Then-president Donald Trump reacts to early results from the 2020 US presidential election on November 4, 2020. Reuters
Then-president Donald Trump reacts to early results from the 2020 US presidential election on November 4, 2020. Reuters
Then-president Donald Trump reacts to early results from the 2020 US presidential election on November 4, 2020. Reuters

Donald Trump indictment: Ex-president charged with attempts to overturn 2020 election


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Donald Trump was indicted on federal charges for attempting to overturn the 2020 election results, a culminating moment in a third criminal investigation of the former US president as he seeks the Republican Party's nomination to run for office again next year.

On Tuesday, Special Counsel Jack Smith charged Mr Trump with three counts of conspiracy and one count of obstruction.

In a 45-page document, prosecutors accuse Mr Trump of repeatedly lying about the election results and engaging in a conspiracy to “disenfranchise millions of voters” by installing puppet representatives to support his election claims in Congress.

Mr Trump's claims of having won the election were “false, and the defendant knew they were false”, the indictment said.

“But the defendant repeated and widely disseminated them anyway – to make his knowingly false claims appear legitimate, to create an intense national atmosphere of mistrust and anger, and to erode public faith in the administration of the election.”

Despite losing the popular vote to Democrat Joe Biden by more than seven million votes, Mr Trump insisted he had won by a landslide.

Two months of false statements about the election results fuelled widespread anger among Mr Trump's base, who believed his claim the presidency had been stolen from him.

Their fury led to the deadly insurrection at the US Capitol, where a mob of Trump supporters broke into the building, shortly after the former president gave a speech during which he told supporters to “fight like hell”.

“The attack on our nation's capitol on January 6, 2021, was an unprecedented assault on the seat of American democracy,” Mr Smith said in brief remarks after the indictment was unsealed.

Special Counsel Jack Smith speaks about the indictment on Tuesday. AP
Special Counsel Jack Smith speaks about the indictment on Tuesday. AP

It was “fuelled by lies – lies by the defendant targeted at obstructing a bedrock function of the US government: the nation's process of collecting counting and certifying the results of the presidential election”.

Before the indictment was handed down, Mr Trump posted on his Truth Social media platform that he had expected to be indicted.

“I hear that Deranged Jack Smith, in order to interfere with the presidential election of 2024, will be putting out yet another fake indictment of your favourite president,” he wrote.

Outside the federal courthouse in Washington, where a grand jury had been meeting in the case, local resident Nicky Sundt stood with a sign depicting Mr Trump with a Nazi swastika on his scalp.

“Trump and his supporters are a threat to our democracy,” Ms Sundt told The National.

“I'm here to support the indictment. He should be detained before a trial because he is prone to making inflammatory and provocative statements that pose a clear and present danger to the American public.”

Demonstrator Nicky Sundt outside the federal courthouse in Washington, hours before Donald Trump was indicted. Thomas Watkins / The National
Demonstrator Nicky Sundt outside the federal courthouse in Washington, hours before Donald Trump was indicted. Thomas Watkins / The National

The charges make for the second federal indictment Mr Smith has issued against the leading Republican presidential candidate. He is the first US president – former or sitting – to face federal criminal charges.

The Department of Justice appointed Mr Smith as an independent Special Counsel to oversee investigations related to the former president shortly after Mr Trump announced his White House bid in November 2022.

Since then, a grand jury in Florida issued dozens of criminal charges over Mr Trump's alleged mishandling of classified documents after his presidency ended – to which he pleaded not guilty in June.

In a third criminal case, Mr Trump has been charged in New York with unlawfully paying hush money, through his lawyer at the time, to an adult film star during the 2016 election campaign. He has pleaded not guilty.

A bipartisan House of Representatives panel investigated Mr Trump's part in the deadly insurrection at the US Capitol and held historic public hearings on their findings.

The panel recommended that the Justice Department bring criminal charges against Mr Trump, including incitement of insurrection, obstruction of an official proceeding and conspiracy to defraud the US.

Seven people, including police officers, died in connection to the insurrection, and another 140 police officers were injured in the attack.

More than 1,000 people have been charged as part of the Justice Department's investigation into the day's events.

The case has been assigned to US District Judge Tanya S Chutkan.

January 6 insurrection – in pictures

  • Donald Trump, the president at the time, speaks during a rally protesting the electoral college certification of Joe Biden as president in Washington on January 6, 2021. AP
    Donald Trump, the president at the time, speaks during a rally protesting the electoral college certification of Joe Biden as president in Washington on January 6, 2021. AP
  • A mob loyal to Mr Trump tries to break through a police barrier at the Capitol. AP
    A mob loyal to Mr Trump tries to break through a police barrier at the Capitol. AP
  • The mob waves pro-Trump flags in front of the Capitol building. AP
    The mob waves pro-Trump flags in front of the Capitol building. AP
  • Riot police push back a crowd of rioters at the Capitol building. AFP
    Riot police push back a crowd of rioters at the Capitol building. AFP
  • Trump supporters clash with police and security forces as people try to storm the US Capitol building. AFP
    Trump supporters clash with police and security forces as people try to storm the US Capitol building. AFP
  • Insurrectionists loyal to Mr Trump try to open a door of the US Capitol building as they riot in Washington. AP
    Insurrectionists loyal to Mr Trump try to open a door of the US Capitol building as they riot in Washington. AP
  • US Capitol Police push back rioters trying to enter the US Capitol. AP
    US Capitol Police push back rioters trying to enter the US Capitol. AP
  • Police and rioters confront each other in the Rotunda of the Capitol. US Capitol Police via AP
    Police and rioters confront each other in the Rotunda of the Capitol. US Capitol Police via AP
  • Smoke fills the hallway outside the Senate chamber of the Capitol. AP
    Smoke fills the hallway outside the Senate chamber of the Capitol. AP
  • Insurrectionists loyal to Mr Trump breach the Capitol in Washington. AP
    Insurrectionists loyal to Mr Trump breach the Capitol in Washington. AP
  • Trump supporters, including Doug Jensen, centre, confront US Capitol Police in the hallway outside the Senate chamber at the Capitol. AP
    Trump supporters, including Doug Jensen, centre, confront US Capitol Police in the hallway outside the Senate chamber at the Capitol. AP
  • Newly installed razor wire tops the fence surrounding the US Capitol following the January 6 riot. Reuters
    Newly installed razor wire tops the fence surrounding the US Capitol following the January 6 riot. Reuters
  • Security agents and members of Congress barricade the door to the House chamber as the violent mob breaches the Capitol. AP
    Security agents and members of Congress barricade the door to the House chamber as the violent mob breaches the Capitol. AP
  • Rioter Jacob Chansley holds a sign referencing QAnon as supporters of Mr Trump gather to protest the early results of the 2020 presidential election. Reuters
    Rioter Jacob Chansley holds a sign referencing QAnon as supporters of Mr Trump gather to protest the early results of the 2020 presidential election. Reuters
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The specs
  • Engine: 3.9-litre twin-turbo V8
  • Power: 640hp
  • Torque: 760nm
  • On sale: 2026
  • Price: Not announced yet

Voices: How A Great Singer Can Change Your Life
Nick Coleman
Jonathan Cape

THE SPECS

Engine: Four-cylinder 2.5-litre

Transmission: Seven-speed auto

Power: 165hp

Torque: 241Nm

Price: Dh99,900 to Dh134,000

On sale: now

 


 

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

Need to know

Unlike other mobile wallets and payment apps, a unique feature of eWallet is that there is no need to have a bank account, credit or debit card to do digital payments.

Customers only need a valid Emirates ID and a working UAE mobile number to register for eWallet account.

Timeline

2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

SPEC%20SHEET%3A%20APPLE%20IPHONE%2015%20PRO%20MAX
%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%206.7%22%20Super%20Retina%20XDR%20OLED%2C%202796%20x%201290%2C%20460ppi%2C%20120Hz%2C%202000%20nits%20max%2C%20HDR%2C%20True%20Tone%2C%20P3%2C%20always-on%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%20A17%20Pro%2C%206-core%20CPU%2C%206-core%20GPU%2C%2016-core%20Neural%20Engine%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMemory%3A%3C%2Fstrong%3E%208GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECapacity%3A%3C%2Fstrong%3E%20256%2F512GB%20%2F%201TB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPlatform%3A%3C%2Fstrong%3E%20iOS%2017%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMain%20camera%3A%3C%2Fstrong%3E%20Triple%3A%2048MP%20main%20(f%2F1.78)%20%2B%2012MP%20ultra-wide%20(f%2F2.2)%20%2B%2012MP%205x%20telephoto%20(f%2F2.8)%3B%205x%20optical%20zoom%20in%2C%202x%20optical%20zoom%20out%3B%2010x%20optical%20zoom%20range%2C%20digital%20zoom%20up%20to%2025x%3B%20Photonic%20Engine%2C%20Deep%20Fusion%2C%20Smart%20HDR%204%2C%20Portrait%20Lighting%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMain%20camera%20video%3A%3C%2Fstrong%3E%204K%20%40%2024%2F25%2F30%2F60fps%2C%20full-HD%20%40%2025%2F30%2F60fps%2C%20HD%20%40%2030fps%2C%20slo-mo%20%40%20120%2F240fps%2C%20ProRes%20(4K)%20%40%2060fps%3B%20night%2C%20time%20lapse%2C%20cinematic%2C%20action%20modes%3B%20Dolby%20Vision%2C%204K%20HDR%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFront%20camera%3A%3C%2Fstrong%3E%2012MP%20TrueDepth%20(f%2F1.9)%2C%20Photonic%20Engine%2C%20Deep%20Fusion%2C%20Smart%20HDR%204%2C%20Portrait%20Lighting%3B%20Animoji%2C%20Memoji%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFront%20camera%20video%3A%3C%2Fstrong%3E%204K%20%40%2024%2F25%2F30%2F60fps%2C%20full-HD%20%40%2025%2F30%2F60fps%2C%20slo-mo%20%40%20120%2F240fps%2C%20ProRes%20(4K)%20%40%2030fps%3B%20night%2C%20time%20lapse%2C%20cinematic%2C%20action%20modes%3B%20Dolby%20Vision%2C%204K%20HDR%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%204441mAh%2C%20up%20to%2029h%20video%2C%2025h%20streaming%20video%2C%2095h%20audio%3B%20fast%20charge%20to%2050%25%20in%2030min%20(with%20at%20least%2020W%20adaptor)%3B%20MagSafe%2C%20Qi%20wireless%20charging%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%20Wi-Fi%2C%20Bluetooth%205.3%2C%20NFC%20(Apple%20Pay)%2C%20second-generation%20Ultra%20Wideband%20chip%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBiometrics%3A%3C%2Fstrong%3E%20Face%20ID%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EI%2FO%3A%3C%2Fstrong%3E%20USB-C%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDurability%3A%3C%2Fstrong%3E%20IP68%2C%20water-resistant%20up%20to%206m%20up%20to%2030min%3B%20dust%2Fsplash-resistant%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECards%3A%3C%2Fstrong%3E%20Dual%20eSIM%20%2F%20eSIM%20%2B%20eSIM%20(US%20models%20use%20eSIMs%20only)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EColours%3A%3C%2Fstrong%3E%20Black%20titanium%2C%20blue%20titanium%2C%20natural%20titanium%2C%20white%20titanium%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%20%3C%2Fstrong%3EiPhone%2015%20Pro%20Max%2C%20USB-C-to-USB-C%20woven%20cable%2C%20one%20Apple%20sticker%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20Dh5%2C099%20%2F%20Dh5%2C949%20%2F%20Dh6%2C799%3C%2Fp%3E%0A
Omar Yabroudi's factfile

Born: October 20, 1989, Sharjah

Education: Bachelor of Science and Football, Liverpool John Moores University

2010: Accrington Stanley FC, internship

2010-2012: Crystal Palace, performance analyst with U-18 academy

2012-2015: Barnet FC, first-team performance analyst/head of recruitment

2015-2017: Nottingham Forest, head of recruitment

2018-present: Crystal Palace, player recruitment manager

 

 

 

 

Essentials

The flights
Whether you trek after mountain gorillas in Rwanda, Uganda or the Congo, the most convenient international airport is in Rwanda’s capital city, Kigali. There are direct flights from Dubai a couple of days a week with RwandAir. Otherwise, an indirect route is available via Nairobi with Kenya Airways. Flydubai flies to Kinshasa in the Democratic Republic of Congo, via Entebbe in Uganda. Expect to pay from US$350 (Dh1,286) return, including taxes.
The tours
Superb ape-watching tours that take in all three gorilla countries mentioned above are run by Natural World Safaris. In September, the company will be operating a unique Ugandan ape safari guided by well-known primatologist Ben Garrod.
In the Democratic Republic of Congo, local operator Kivu Travel can organise pretty much any kind of safari throughout the Virunga National Park and elsewhere in eastern Congo.

BMW M5 specs

Engine: 4.4-litre twin-turbo V-8 petrol enging with additional electric motor

Power: 727hp

Torque: 1,000Nm

Transmission: 8-speed auto

Fuel consumption: 10.6L/100km

On sale: Now

Price: From Dh650,000

GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

The Florida Project

Director: Sean Baker

Starring: Bria Vinaite, Brooklynn Prince, Willem Dafoe

Four stars

German intelligence warnings
  • 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
  • 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
  • 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250 

Source: Federal Office for the Protection of the Constitution

HOW TO WATCH

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First Person
Richard Flanagan
Chatto & Windus 

Updated: August 02, 2023, 5:47 AM