A US judge has set a March 4, 2024, trial date for Donald Trump's federal case in Washington on charges related to attempts to overturn the 2020 presidential election.
District Court Judge Tanya Chutkan denied Mr Trump's request to push back the trial date to 2026. Special counsel Jack Smith had requested an earlier date in January 2024.
“These proposals are obviously very far apart,” she said. “Neither of them is acceptable.”
“The public has a right to prompt and efficient resolution of this matter.”
Mr Trump was not in court for Monday's hearing, but later posted on Truth Social that he "will appeal".
Legal experts told Reuters that a trial court's scheduling decision is not a legitimate basis for an appeal prior to a verdict being reached.
The Republican presidential candidate also called Ms Chutkan a "biased, Trump-hating judge" in his post.
His lawyer John Lauro condemned the trial start date as an “outrage to justice” and at times raised his voice during the hearing, Bloomberg reported.
Ms Chutkan at one point asked Mr Lauro to “take the temperature down”.
The former president has pleaded not guilty to three counts of conspiracy and one count of obstruction.
Donald Trump’s legal woes - in pictures
Should there be no delays, the trial date would arrive a day before Super Tuesday, when voters in more than a dozen states will choose the Republican presidential candidate.
“Mr Trump will have to make the trial date work, regardless of his schedule,” Ms Chutkan said before setting the March 4 trial date.
He holds a commanding lead over his rivals for the party's nomination.
The United States v Trump case is one of four that Mr Trump faces.
Mr Trump faces an additional federal case in Miami over allegedly illegally holding on to classified documents after leaving office in 2021.
The former president is also the subject of a state criminal case in New York over alleged hush money paid to an adult film star during the 2016 election, and a separate criminal case in Georgia over attempts to overturn the state's 2020 electoral results.
Mr Trump's arraignment in the Georgia election case has been scheduled for September 6. He is expected to plead not guilty.
Co-defendants Rudy Giuliani, Mark Meadows and John Eastman's arraignments are scheduled after his.
The remaining 15 co-defendants in that case have been scheduled that day as well.
However, Mr Meadows has been in legal proceedings to try to move the case to federal court with the argument that he acted under the Office of the President in Washington.
Moving the case to federal court may be more favourable as federal law prohibits states from prosecuting the activities of US officials carrying out their duties.
Fulton County District Attorney Fani Willis requested a trial date in October, although that is expected to be challenged by Mr Trump's team.
He is also expected to request the case be moved to federal court.
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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Mica
Director: Ismael Ferroukhi
Stars: Zakaria Inan, Sabrina Ouazani
3 stars
Section 375
Cast: Akshaye Khanna, Richa Chadha, Meera Chopra & Rahul Bhat
Director: Ajay Bahl
Producers: Kumar Mangat Pathak, Abhishek Pathak & SCIPL
Rating: 3.5/5
HOW TO WATCH
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