Vehicles at the port of Larne where goods into Northern Ireland faced checks. AP.
Vehicles at the port of Larne where goods into Northern Ireland faced checks. AP.
Vehicles at the port of Larne where goods into Northern Ireland faced checks. AP.
Vehicles at the port of Larne where goods into Northern Ireland faced checks. AP.

Construction halted at Northern Ireland's post-Brexit inspection facilities


Neil Murphy
  • English
  • Arabic

Construction of permanent facilities to check goods arriving to Northern Ireland from Britain under post-Brexit arrangements have been halted over concerns about the new rules, a minister said on Friday.

Northern Ireland Agriculture Minister Gordon Lyons said he had stopped construction of the inspection posts at ports amid disagreements over the implementation of a post-Brexit trade protocol.

Mr Lyons said his move was in response to "practical difficulties" caused by the protocol, citing uncertainty over the movement of goods when arrangements come into full effect at the start of April.

"We don't know what the movement of retail goods from Great Britain into Northern Ireland is going to look like," said Mr Lyons, from the pro-UK Democratic Unionist Party.

"It's real nightmare for us and it's going to be causing us an awful lot of problems."

Since the Brexit transition period ended on January 1, a special set of arrangements has governed trade in the British province of Northern Ireland, which is home to 1.9 million people.

Under a divorce deal agreed between Brussels and London, Northern Ireland has effectively stayed in the EU customs union and single market for goods, with checks on freight arriving from mainland Britain.

The move was designed to prevent hard infrastructure on the border with EU state Ireland to the south – a flashpoint in sectarian conflict that ended in 1998.

But the Northern Ireland Protocol has caused anger, particularly in the pro-British unionist community.

The Democratic Unionist party filed a legal bid earlier this month to scrap the protocol after it disrupted trade and triggered some food shortages.

The British government and the European Commission have said they will "spare no effort" to uphold peace in Northern Ireland.

Fears of sectarian tension in Northern Ireland were fuelled after the European Commission said it would restrict Covid-19 vaccine exports as the bloc struggles with its own supply.

Although the EU quickly backtracked, the abortive move has intensified opposition to the new regulations, and threats against officials forced the temporary suspension of customs checks at two ports in Northern Ireland this month.

EXPATS
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UAE currency: the story behind the money in your pockets
UAE currency: the story behind the money in your pockets
The specs: Lamborghini Aventador SVJ

Price, base: Dh1,731,672

Engine: 6.5-litre V12

Gearbox: Seven-speed automatic

Power: 770hp @ 8,500rpm

Torque: 720Nm @ 6,750rpm

Fuel economy: 19.6L / 100km

THE SPECS

Engine: 1.5-litre turbocharged four-cylinder

Transmission: Constant Variable (CVT)

Power: 141bhp 

Torque: 250Nm 

Price: Dh64,500

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

Who has lived at The Bishops Avenue?
  • George Sainsbury of the supermarket dynasty, sugar magnate William Park Lyle and actress Dame Gracie Fields were residents in the 1930s when the street was only known as ‘Millionaires’ Row’.
  • Then came the international super rich, including the last king of Greece, Constantine II, the Sultan of Brunei and Indian steel magnate Lakshmi Mittal who was at one point ranked the third richest person in the world.
  • Turkish tycoon Halis Torprak sold his mansion for £50m in 2008 after spending just two days there. The House of Saud sold 10 properties on the road in 2013 for almost £80m.
  • Other residents have included Iraqi businessman Nemir Kirdar, singer Ariana Grande, holiday camp impresario Sir Billy Butlin, businessman Asil Nadir, Paul McCartney’s former wife Heather Mills. 
Hunting park to luxury living
  • Land was originally the Bishop of London's hunting park, hence the name
  • The road was laid out in the mid 19th Century, meandering through woodland and farmland
  • Its earliest houses at the turn of the 20th Century were substantial detached properties with extensive grounds

 

Profile

Name: Carzaty

Founders: Marwan Chaar and Hassan Jaffar

Launched: 2017

Employees: 22

Based: Dubai and Muscat

Sector: Automobile retail

Funding to date: $5.5 million

The%20specs
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The specs

Price: From Dh180,000 (estimate)

Engine: 2.0-litre turbocharged and supercharged in-line four-cylinder

Transmission: Eight-speed automatic

Power: 320hp @ 5,700rpm

Torque: 400Nm @ 2,200rpm

Fuel economy, combined: 9.7L / 100km

Gorillaz 
The Now Now