Boris Johnson has called for a summit of the UK’s home nations following the most important local elections in decades
The UK Prime Minister is attempting to hold the union together after the Scottish Nationalist Party secured a fourth consecutive term in power but failed to win an outright majority.
The results from Thursday's elections showed that those in power experienced the biggest victories, with the Conservatives winning handsomely in England, the opposition Labour Party holding on to the Welsh Assembly and the SNP securing victory in Scotland. In London, Sadiq Khan won a second term as mayor with a slightly reduced popular vote.
On the back of taking the formerly "safe" Labour seat of Hartlepool and securing dominance in England's local councils, Mr Johnson was given a further boost when then the SNP failed by just one seat to secure an overall majority. That would have given Nicola Sturgeon's party a clear mandate to hold another independence referendum after its failure to break away from the UK in the 2014 vote.
However, with the pro-independence Greens winning eight seats, Ms Sturgeon believes she has the right to call a poll anyway, and warned Mr Johnson "not to pick a fight" over a referendum. She also claimed that a new poll was "the will of the country", although analysis showed that pro-union parties won more than 50 per cent of the constituency vote.
Ms Sturgeon's decision could lead to a constitutional crisis ending in the Supreme Court after the UK government stated it would not endorse a referendum. Under British law, only the Westminster Parliament has the right to call a legally enforceable referendum.
Cabinet Secretary Michael Gove enforced the point, indicating that the government would take the SNP to court if it called a referendum.
“I congratulate Nicola on her success, but she didn't secure a majority,” he told the BBC. He added that Scotland would only be allowed to leave the UK “through a legal referendum”, insisting that the priority was “recovery from the pandemic”.
In a bid to head off the impending political conflict, Mr Johnson wrote to Ms Sturgeon and Labour’s Mark Drakeford, the Welsh first minister, inviting them to a summit, saying Britain needed the “spirit of unity and co-operation” to concentrate on repairing the economy.
Facing humiliating results in England, Labour leader Sir Keir Starmer sacked his deputy Angela Rayner as chairwoman and campaigns co-ordinator.
There was some better news for Labour when it emerged it had retained the mayoralties of London, Liverpool and Greater Manchester and taken the West of England mayoralty from the Conservatives.
Labour in Wales secured 30 of the 60 Welsh Assembly seats, although the Conservatives moved into second place, winning 16 seats to the nationalist Plaid Cymru’s 13.
But it remains clear that if the Labour leader is to have any chance of securing power his party needs to change, but how it might change is open to debate.
With the Tories continuing to turn the Labour “red wall” of seats blue in the north of England some political commentators have suggested that Mr Johnson can now contemplate a decade in power.
Riding on the success of Britain’s successful Covid-19 vaccination programme, Mr Johnson has capitalised on what much of the electorate view as his competent handling of the crisis. The election wins, which also saw Labour lose overall control of Durham council for the first time since 1925, pushed the prime minister’s issues over Downing Street renovations and other difficulties into the background.
With two London mayor victories, winning the Brexit referendum and securing a massive majority in the 2019 General Election, it is clear that despite various controversies the British electorate, give or take a few Scots, very much approves of Mr Johnson’s leadership style.
With Brexit done, Covid largely subdued and personal difficulties deflected, the prime minister can now contemplate the coming period with considerable optimism.
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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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
Mica
Director: Ismael Ferroukhi
Stars: Zakaria Inan, Sabrina Ouazani
3 stars
The Perfect Couple
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Creator: Jenna Lamia
Rating: 3/5
Game Of Thrones Season Seven: A Bluffers Guide
Want to sound on message about the biggest show on television without actually watching it? Best not to get locked into the labyrinthine tales of revenge and royalty: as Isaac Hempstead Wright put it, all you really need to know from now on is that there’s going to be a huge fight between humans and the armies of undead White Walkers.
The season ended with a dragon captured by the Night King blowing apart the huge wall of ice that separates the human world from its less appealing counterpart. Not that some of the humans in Westeros have been particularly appealing, either.
Anyway, the White Walkers are now free to cause any kind of havoc they wish, and as Liam Cunningham told us: “Westeros may be zombie land after the Night King has finished.” If the various human factions don’t put aside their differences in season 8, we could be looking at The Walking Dead: The Medieval Years.
Avatar: Fire and Ash
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MATCH INFO
England 241-3 (20 ovs)
Malan 130 no, Morgan 91
New Zealand 165 all out (16.5ovs)
Southee 39, Parkinson 4-47
England win by 76 runs
Series level at 2-2
The five pillars of Islam
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If you go
Where to stay: Courtyard by Marriott Titusville Kennedy Space Centre has unparalleled views of the Indian River. Alligators can be spotted from hotel room balconies, as can several rocket launch sites. The hotel also boasts cool space-themed decor.
When to go: Florida is best experienced during the winter months, from November to May, before the humidity kicks in.
How to get there: Emirates currently flies from Dubai to Orlando five times a week.
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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VERSTAPPEN'S FIRSTS
Youngest F1 driver (17 years 3 days Japan 2014)
Youngest driver to start an F1 race (17 years 166 days – Australia 2015)
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Hotel Silence
Auður Ava Ólafsdóttir
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