Migrants brought in to Dover, Kent, on a lifeboat after their rescue in the English Channel. PA
Migrants brought in to Dover, Kent, on a lifeboat after their rescue in the English Channel. PA
Migrants brought in to Dover, Kent, on a lifeboat after their rescue in the English Channel. PA
Migrants brought in to Dover, Kent, on a lifeboat after their rescue in the English Channel. PA

Autumn budget: UK to overhaul airport checks and boost NHS spending


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Britain will overhaul its immigration checks at airports in a £628 million ($865m) plan set to be unveiled as part of Chancellor Rishi Sunak's autumn budget this week.

The money will be spent on “modernising and digitalising the border”, with tourists needing a US-style Electronic Travel Authorisation to enter the UK.

The system is expected to start in 2023 and will allow authorities to screen foreign visitors before they arrive at UK airports.

Mr Sunak will spend another £74m on upgrading the ageing vessels that are used to intercept migrants crossing the English Channel in small boats.

The current fleet is 20 years old and will be replaced by 11 new vessels to tackle organised crime and illegal immigration, which the government has promised to curb.

Mr Sunak said: “Protecting our borders and making it easier for us all to travel to and from our great nation is at the heart of our ambitions as a government.”

The border revamp is among a series of spending promises that have been trailed before Mr Sunak presents the budget on Wednesday. Another £6 billion will go towards helping the National Health Service to clear the backlog caused by the pandemic.

Border crossings

The border changes are part of a wider post-Brexit overhaul. The government has promised to tackle illegal crossings and discourage low-wage immigration.

Ministers say the electronic travel authorisation will be similar to the ESTA system which British tourists need to visit the US.

It means that everyone visiting the UK, except British and Irish nationals, will need to seek permission to enter before they visit the country.

The rising number of people crossing the English Channel from France and Belgium has been a long-running political problem for the UK.

Officials say Brexit, the Covid-19 pandemic and increased security at Channel ports have all contributed to a switch in people smuggling operations, from lorry-based transport to small boats.

Some passengers arriving at London's Heathrow Airport will need a US-style electronic travel authorisation in future. EPA
Some passengers arriving at London's Heathrow Airport will need a US-style electronic travel authorisation in future. EPA

The numbers crossing in the backs of lorries remains the predominant form of transport but the sight of tiny vessels packed with migrants has moved the issue up the political agenda.

The number of people who have made the dangerous journey across the English Channel in small boats this year is double the total for all of 2020.

Since the start of the year, more than 18,000 people have succeeded in reaching the UK by boat. In 2020, 8,417 people crossed the Dover Strait, the strait at the narrowest part of the English Channel between the UK and France.

Mr Sunak’s plans to be unveiled this week will also include just over £1 billion to be spent over the next three years on “new UK sovereign functions” following Brexit.

This will include money for more than 1,000 Border Force officers to deliver customs and transit checks.

Budget promises

Sajid Javid, the UK's Health Secretary, said on Monday that the planned increase in NHS funding would “start making a difference pretty quickly".

He said the money would go on infrastructure such as beds and computer equipment. Funding for NHS staff would come from the tax increase announced by Prime Minister Boris Johnson last month, he said.

“If you stayed away from the NHS, including your doctor, at the height of the pandemic, everyone understands why you did — you were asked to — but now you please need to come forward,” Mr Javid said.

More than £30 billion of spending has been committed across numerous announcements from the Treasury at the weekend. The largest of these is £7bn for public transport outside London.

What else is in Autumn Budget?

Other announcements on Sunday night included tax changes to tempt more of the world's largest shipping companies to UK shores.

A pot of £850m will “breathe life” back into cultural hotspots which were closed during the pandemic, such as London's Victoria and Albert Museum.

There will be £2bn to help local councils build homes on previously developed land, and £150m to encourage investment outside London and the wealthy south-east.

Chancellor Rishi Sunak will present his third budget to the House of Commons this week. PA
Chancellor Rishi Sunak will present his third budget to the House of Commons this week. PA

A new talent network to attract high-skilled workers to the UK will also be set up in innovation hotspots, first in the Bay Area of San Francisco and Boston in the US in 2022, and also Bengaluru in India.

Mr Sunak wants to start a “skills revolution” and put £3bn into education, with the number of training camps in artificial intelligence and cyber security set to be quadrupled.

His plans for spending on young families led to indignation from the opposition Labour Party, which championed a similar scheme when it was last in government. It was later cut by the Conservatives.

“It was such a proud achievement of the last Labour government and it really was an act of criminality to rip that all up only to now, 11 years later, create a pale imitation,” said shadow chancellor Rachel Reeves.

Mr Sunak's previous budgets, in March 2021 and March 2020, were heavily focused on supporting the country through the pandemic.

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

Dust and sand storms compared

Sand storm

  • Particle size: Larger, heavier sand grains
  • Visibility: Often dramatic with thick "walls" of sand
  • Duration: Short-lived, typically localised
  • Travel distance: Limited 
  • Source: Open desert areas with strong winds

Dust storm

  • Particle size: Much finer, lightweight particles
  • Visibility: Hazy skies but less intense
  • Duration: Can linger for days
  • Travel distance: Long-range, up to thousands of kilometres
  • Source: Can be carried from distant regions
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How to avoid crypto fraud
  • Use unique usernames and passwords while enabling multi-factor authentication.
  • Use an offline private key, a physical device that requires manual activation, whenever you access your wallet.
  • Avoid suspicious social media ads promoting fraudulent schemes.
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Herc's Adventures

Developer: Big Ape Productions
Publisher: LucasArts
Console: PlayStation 1 & 5, Sega Saturn
Rating: 4/5

Newcastle United 0 Tottenham Hotspur 2
Tottenham (Alli 61'), Davies (70')
Red card Jonjo Shelvey (Newcastle)

Find the right policy for you

Don’t wait until the week you fly to sign up for insurance – get it when you book your trip. Insurance covers you for cancellation and anything else that can go wrong before you leave.

Some insurers, such as World Nomads, allow you to book once you are travelling – but, as Mr Mohammed found out, pre-existing medical conditions are not covered.

Check your credit card before booking insurance to see if you have any travel insurance as a benefit – most UAE banks, such as Emirates NBD, First Abu Dhabi Bank and Abu Dhabi Islamic Bank, have cards that throw in insurance as part of their package. But read the fine print – they may only cover emergencies while you’re travelling, not cancellation before a trip.

Pre-existing medical conditions such as a heart condition, diabetes, epilepsy and even asthma may not be included as standard. Again, check the terms, exclusions and limitations of any insurance carefully.

If you want trip cancellation or curtailment, baggage loss or delay covered, you may need a higher-grade plan, says Ambareen Musa of Souqalmal.com. Decide how much coverage you need for emergency medical expenses or personal liability. Premium insurance packages give up to $1 million (Dh3.7m) in each category, Ms Musa adds.

Don’t wait for days to call your insurer if you need to make a claim. You may be required to notify them within 72 hours. Gather together all receipts, emails and reports to prove that you paid for something, that you didn’t use it and that you did not get reimbursed.

Finally, consider optional extras you may need, says Sarah Pickford of Travel Counsellors, such as a winter sports holiday. Also ensure all individuals can travel independently on that cover, she adds. And remember: “Cheap isn’t necessarily best.”

Updated: October 25, 2021, 8:27 AM