Early last week, the rumour mill went into overdrive in Malaysia. Social media and messaging services were buzzing with word that the Federal Territories Pardons Board had met on Monday. This was Sultan Abdullah of Pahang’s penultimate day of his five-year term as King, as Malaysia’s nine hereditary rulers take it in turns under the country’s unique rotational monarchy.
Had the board, chaired by the King, issued a full pardon for former prime minister Najib Razak, who has been serving a 12-year sentence since August 2022 after being convicted of misappropriation? Utusan Malaysia, a newspaper linked to Umno, Najib’s party, which led every government from independence in 1957 until Najib and the Umno-dominated Barisan Nasional coalition fell from power in 2018, reported that it had – and then shortly afterwards had to issue a retraction.
Next, Singapore-based Channel News Asia claimed that his sentence had been cut by 50 per cent and his fine of 210 million ringgit ($44 million) had also been reduced. Finally, on Friday, the Pardons Board issued an official statement: Najib’s sentence had indeed been reduced to six years, and his fine to 50 million ringgit. He would be released in August 2028, they said.
The decision is final – unless Najib Razak files a new plea at some point
At one level, the decision has left a lot of people dissatisfied, to put it mildly. Even though it was scarcely spoken about publicly, let alone written down, Najib’s supporters in Umno felt that a full pardon for their former leader was the quid pro quo for the party joining Prime Minister Anwar Ibrahim’s unity government in November 2022. They had allied with their longstanding foes in Mr Anwar’s Pakatan Harapan alliance. And “Bossku” – “our boss”, as they fondly refer to Najib – would still languish in jail for over another four years? The man himself said he was “very, very disappointed”, according to his daughter Nooryana Najwa.
Both old and newer supporters of Mr Anwar’s “reformasi” movement, on the other hand, professed outrage. “The efforts of the government in combating corruption have been seriously undermined by the developments in Najib’s case,” said Ramkarpal Singh, an MP for the Democratic Action Party, which is part of Mr Anwar’s government – although it should be pointed out that Najib has always maintained his innocence and his lawyers insisted that he did not get a fair trial.
The Pardons Board has not released its deliberations, but Mr Anwar (who was not on the board, but was represented by a minister) gave some clues on Monday. It was “a matter of compassion”, he said. “The appeal process to the Pardons Board considers a holistic view of the individual’s life and contributions.” Given that Najib had served as prime minister for nine years and deputy prime minister for five, had been a minister for 18 years before that and an MP for a total of 42 years, some would argue that his contributions to the country have been considerable.
But in any case, everyone agrees that clemency is the indisputable prerogative of the King. Sultan Abdullah has known Najib all his life. Najib was chief minister of his state, Pahang, in the 1980s; he is also one of the four hereditary noblemen of the Royal Court of Pahang, and the two men were photographed dining together just months before Najib went to jail. It would not be a surprise if he had looked with mercy on the former premier’s application for a pardon. Further, Sultan Abdullah is no longer the King. The monarch is now Sultan Ibrahim of Johor. The decision is final – unless Najib files a new plea at some point.
When tempers cool, many parties may find this outcome more satisfactory than they perhaps do now. Najib’s enemies can be pleased that he is still in prison. For his supporters, a reduction in his sentence is better than none. Lawyers differ on this, but most agree that with time off for good behaviour, Najib could be a free man by mid-2026, and possibly out on parole by next year. He would then be able to resume his role as Umno’s star campaigner, a man who had been mobbed by adoring fans during state elections in 2021 and 2022 and in walkabouts in 2019, only a few months after he lost power.
Mr Anwar’s administration is in dire need of greater support from the majority Malays. Umno is supposed to provide that, but it has struggled. With the next general election due in 2027, or possibly early 2028, Najib will be crucial to the unity government’s efforts to win over the Malay vote and gain a second term in office (assuming the current coalition fights as one, as deputy prime minister and Umno president Zahid Hamidi and other leaders have said).
But without a pardon, Najib will pose no threat to Mr Anwar – as he will not be eligible to stand for parliament for five years after his release from prison. There is also little chance of Najib challenging Mr Zahid for the Umno presidency if he cannot be an MP, although in any case the two men are close; Mr Zahid was Najib’s deputy prime minister, and he had also been his political secretary back in the 1980s and 90s.
So despite the drama, there are plenty who gain something from this act of royal clemency. As for Najib, 70, there is still the opportunity to clear his name, as he wishes to do. And if he aspires to the ultimate vindication of returning to the premiership, he may not be able to stand for parliament again until his late 70s; but after Mahathir Mohamad became prime minister again at the age of 92 in 2018, one thing is clear: there is no longer any age limit in Malaysian politics.
Veil (Object Lessons)
Rafia Zakaria
Bloomsbury Academic
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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
More from Neighbourhood Watch:
TOURNAMENT INFO
Women’s World Twenty20 Qualifier
Jul 3- 14, in the Netherlands
The top two teams will qualify to play at the World T20 in the West Indies in November
UAE squad
Humaira Tasneem (captain), Chamani Seneviratne, Subha Srinivasan, Neha Sharma, Kavisha Kumari, Judit Cleetus, Chaya Mughal, Roopa Nagraj, Heena Hotchandani, Namita D’Souza, Ishani Senevirathne, Esha Oza, Nisha Ali, Udeni Kuruppuarachchi
Day 1, Dubai Test: At a glance
Moment of the day Sadeera Samarawickrama set pulses racing with his strokeplay on his introduction to Test cricket. It reached a feverish peak when he stepped down the wicket and launched Yasir Shah, who many regard as the world’s leading spinner, back over his head for six. No matter that he was out soon after: it felt as though the future had arrived.
Stat of the day - 5 The last time Sri Lanka played a Test in Dubai – they won here in 2013 – they had four players in their XI who were known as wicketkeepers. This time they have gone one better. Each of Dinesh Chandimal, Kaushal Silva, Samarawickrama, Kusal Mendis, and Niroshan Dickwella – the nominated gloveman here – can keep wicket.
The verdict Sri Lanka want to make history by becoming the first team to beat Pakistan in a full Test series in the UAE. They could not have made a better start, first by winning the toss, then by scoring freely on an easy-paced pitch. The fact Yasir Shah found some turn on Day 1, too, will have interested their own spin bowlers.
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Australia (15-1): Israel Folau; Dane Haylett-Petty, Reece Hodge, Kurtley Beale, Marika Koroibete; Bernard Foley, Will Genia; David Pocock, Michael Hooper (capt), Lukhan Tui; Adam Coleman, Izack Rodda; Sekope Kepu, Tatafu Polota-Nau, Tom Robertson.
Replacements: Tolu Latu, Allan Alaalatoa, Taniela Tupou, Rob Simmons, Pete Samu, Nick Phipps, Matt Toomua, Jack Maddocks.
Schedule:
Pakistan v Sri Lanka:
28 Sep-2 Oct, 1st Test, Abu Dhabi
6-10 Oct, 2nd Test (day-night), Dubai
13 Oct, 1st ODI, Dubai
16 Oct, 2nd ODI, Abu Dhabi
18 Oct, 3rd ODI, Abu Dhabi
20 Oct, 4th ODI, Sharjah
23 Oct, 5th ODI, Sharjah
26 Oct, 1st T20I, Abu Dhabi
27 Oct, 2nd T20I, Abu Dhabi
29 Oct, 3rd T20I, Lahore
Silent Hill f
Publisher: Konami
Platforms: PlayStation 5, Xbox Series X/S, PC
Rating: 4.5/5
if you go
The flights
Etihad and Emirates fly direct to Kolkata from Dh1,504 and Dh1,450 return including taxes, respectively. The flight takes four hours 30 minutes outbound and 5 hours 30 minute returning.
The trains
Numerous trains link Kolkata and Murshidabad but the daily early morning Hazarduari Express (3’ 52”) is the fastest and most convenient; this service also stops in Plassey. The return train departs Murshidabad late afternoon. Though just about feasible as a day trip, staying overnight is recommended.
The hotels
Mursidabad’s hotels are less than modest but Berhampore, 11km south, offers more accommodation and facilities (and the Hazarduari Express also pauses here). Try Hotel The Fame, with an array of rooms from doubles at Rs1,596/Dh90 to a ‘grand presidential suite’ at Rs7,854/Dh443.
FIXTURES
All games 6pm UAE on Sunday:
Arsenal v Watford
Burnley v Brighton
Chelsea v Wolves
Crystal Palace v Tottenham
Everton v Bournemouth
Leicester v Man United
Man City v Norwich
Newcastle v Liverpool
Southampton v Sheffield United
West Ham v Aston Villa
Sour%20Grapes
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Results
Stage 5:
1. Jonas Vingegaard (DEN) Team Jumbo-Visma 04:19:08
2. Tadej Pogacar (SLO) UAE Team Emirates 00:00:03
3. Adam Yates (GBR) Ineos Grenadiers
4. Sergio Higuita (COL) EF Education-Nippo 00:00:05
5. Joao Almeida (POR) Deceuninck-QuickStep 00:00:06
General Classification:
1. Tadej Pogacar (SLO) UAE Team Emirates 17:09:26
2. Adam Yates (GBR) Ineos Grenadiers 00:00:45
3. Joao Almeida (POR) Deceuninck-QuickStep 00:01:12
4. Chris Harper (AUS) Team Jumbo-Visma 00:01:54
5. Neilson Powless (USA) EF Education-Nippo 00:01:56
Teams
Punjabi Legends Owners: Inzamam-ul-Haq and Intizar-ul-Haq; Key player: Misbah-ul-Haq
Pakhtoons Owners: Habib Khan and Tajuddin Khan; Key player: Shahid Afridi
Maratha Arabians Owners: Sohail Khan, Ali Tumbi, Parvez Khan; Key player: Virender Sehwag
Bangla Tigers Owners: Shirajuddin Alam, Yasin Choudhary, Neelesh Bhatnager, Anis and Rizwan Sajan; Key player: TBC
Colombo Lions Owners: Sri Lanka Cricket; Key player: TBC
Kerala Kings Owners: Hussain Adam Ali and Shafi Ul Mulk; Key player: Eoin Morgan
Venue Sharjah Cricket Stadium
Format 10 overs per side, matches last for 90 minutes
Timeline October 25: Around 120 players to be entered into a draft, to be held in Dubai; December 21: Matches start; December 24: Finals
Trump v Khan
2016: Feud begins after Khan criticised Trump’s proposed Muslim travel ban to US
2017: Trump criticises Khan’s ‘no reason to be alarmed’ response to London Bridge terror attacks
2019: Trump calls Khan a “stone cold loser” before first state visit
2019: Trump tweets about “Khan’s Londonistan”, calling him “a national disgrace”
2022: Khan’s office attributes rise in Islamophobic abuse against the major to hostility stoked during Trump’s presidency
July 2025 During a golfing trip to Scotland, Trump calls Khan “a nasty person”
Sept 2025 Trump blames Khan for London’s “stabbings and the dirt and the filth”.
Dec 2025 Trump suggests migrants got Khan elected, calls him a “horrible, vicious, disgusting mayor”
