Utah becomes only US state to restore firing squad


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LOS ANGELES // Utah has become the only US state to restore the firing squad as a method of execution.

On Monday, its governor Gary Herbert signed the bill into law, allowing for a firing squad if drugs used for executions are unavailable, as has recently been the case in a number of US states.

The legislation was approved by the western US state’s senate earlier this month.

Critics of the bill claim it is barbaric, but the governor’s spokesman Marty Carpenter said: “Those who voiced opposition to this bill are primarily arguing against capital punishment in general, but that decision has already been made in our state.

“We regret anyone ever commits the heinous crime of aggravated murder to merit the death penalty and we prefer to use our primary method of lethal injection when such a sentence is issued,” said Mr Carpenter.

“However, when a jury makes the decision and a judge signs a death warrant, enforcing that lawful decision is the obligation of the executive branch,” he said.

The state had removed the choice for a firing squad execution in 2004. Utah last executed a man by firing squad in 2010 following a request from a death row inmate who was sentenced before the 2004 law went into effect.

The state's main newspaper, the Salt Lake City Tribune, carried comments from readers who were both for and against the new law. Many questioned why it is so hard for US states to acquire the chemicals needed for lethal injection.

In fact, European companies who produce the chemicals have stopped selling them to US states if they are to be used to execute people.

One advocate of using the firing squad, who identified himself as rockinjohnny, wrote: “thank you Governor Herbert, now let’s actually start using it!”

Another lashed out against the change, with morbid humour.

“What fun is a firing squad?,” wrote someone identifying himself as hankt27. “Let’s do something real Utah-like and have hunting resorts where people can pay top dollar to hunt the condemned and then stuff them and hang their heads on their den walls as trophies.”

The US Supreme Court is due next month to consider the constitutionality of lethal injection –– the most common form of execution in the United States, but one that has become increasingly controversial.

In 2008, the court ruled that lethal injection was constitutional, but that was before recent shortages in the most commonly used drugs prompted state officials to come up with lethal medication cocktails that appeared to cause pain and suffering in inmates during some recent executions.

The case before America’s highest court is being brought by three death-row inmates in Oklahoma, who are challenging an untested combination of drugs used in earlier botched executions in the state.

* Agence France-Presse

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Saturday (All UAE kick-off times)

Valencia v Atletico Madrid (midnight)

Mallorca v Alaves (4pm)

Barcelona v Getafe (7pm)

Villarreal v Levante (9.30pm)

Sunday

Granada v Real Volladolid (midnight)

Sevilla v Espanyol (3pm)

Leganes v Real Betis (5pm)

Eibar v Real Sociedad (7pm)

Athletic Bilbao v Osasuna (9.30pm)

Monday

Real Madrid v Celta Vigo (midnight)

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Read part two: how climate change drove the race for an alternative 

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Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

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7.45pm: CCI France UAE – Handicap (TB) Dh87,500 (D) 1,400m 

8.20pm: Czech Business Council – Rated Conditions (TB) Dh105,000 (D) 1,400m 

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Global state-owned investor ranking by size

1.

United States

2.

China

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UAE

4.

Japan

5

Norway

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Canada

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Singapore

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Australia

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Saudi Arabia

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South Korea

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Saturday, Oct 6
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18

This is how many recognised sects Lebanon is home to, along with about four million citizens

450,000

More than this many Palestinian refugees are registered with UNRWA in Lebanon, with about 45 per cent of them living in the country’s 12 refugee camps

1.5 million

There are just under 1 million Syrian refugees registered with the UN, although the government puts the figure upwards of 1.5m

73

The percentage of stateless people in Lebanon, who are not of Palestinian origin, born to a Lebanese mother, according to a 2012-2013 study by human rights organisation Frontiers Ruwad Association

18,000

The number of marriages recorded between Lebanese women and foreigners between the years 1995 and 2008, according to a 2009 study backed by the UN Development Programme

77,400

The number of people believed to be affected by the current nationality law, according to the 2009 UN study

4,926

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Founders: Mike Dawson, Varuna Singh, and Benita Rowe

Based: Dubai

Sector: Education technology

Size: Five employees

Investment: $100,000 from the ExpoLive Innovation Grant programme in 2018 and an initial $30,000 pre-seed investment from the Turn8 Accelerator in 2014. Most of the projects are government funded.

Partners/incubators: Turn8 Accelerator; In5 Innovation Centre; Expo Live Innovation Impact Grant Programme; Dubai Future Accelerators; FHI 360; VSO and Consult and Coach for a Cause (C3)

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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

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7. Limited time periods for audits

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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

First Person
Richard Flanagan
Chatto & Windus