The inquiry into the Manchester Arena bombing has been told that Greater Manchester Police "left after doing their bit" in terrorism training exercises held before the attack.
The inquiry is investigating the exercises that were held in the years before the attack on May 22, 2017, in which 22 people were killed and hundreds injured when a bomb was detonated in the foyer of Manchester Arena after a concert.
John Fletcher, who worked for 18 years on contingency planning for major incidents as group manager of the Greater Manchester Fire and Rescue Service, said the exercises were to test how well emergency services worked together.
Mr Fletcher said was disappointed that in the co-operation exercises, police officers disengaged after neutralising any threat, rather than helping fire and ambulance staff with casualties.
He told the inquiry that after an exercise in January 2014, he and his colleague at North West Ambulance Service had "strong words" with the police about their lack of co-operation.
But Mr Fletcher said the same thing happened at another exercise later that year.
He said the fire service had continued with that exercise and "refused to yield", so they could test their capabilities fully.
But Mr Fletcher said there were "quite a few" police officers "who weren't really paying attention to the elements we were doing".
He said that at a training exercise at the Trafford Centre in May 2016, the police inspector in the inner cordon would not allow fire and ambulance services inside, which caused a 90-minute delay in firefighters attending.
He said there was a general "lack of understanding" in what the fire service could provide.
A former police inspector then told the inquiry it had been clear long before the bombing that a probable point of failure in the event of a big terror attack would be the role of the force duty officer, because they had too much to do.
David Whittle, who conducted firearms training for 20 years, said the duty officer role was an "impossible task" and it would feel to the person fulfilling it "almost like being hit by a tidal wave".
But the inquiry heard that weeks before the bombing, Mr Whittle increased the number of tasks for the duty officer in the event of a terrorist firearms attack.
He said he had done so because those were "the duties that must be discharged" by the officer.
"That's not saying the FDO was responsible for doing all of them personally, but they are responsible for ensuring these things occur," Mr Whittle said.
There was no mention in the plan for who should help the duty officer to complete those duties, but it would be left to individual commanders to decide, he said.
The inquiry has previously heard that the police inspectorate warned in November 2016 that "an over-reliance" on the FDO could see them overwhelmed.
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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