This Practice Note provides practical guidance on the temporary movement of natural persons under the UK and India Comprehensive Economic and Trade Agreement (UK-India CETA). The guidance deals with the temporary movement of natural persons who are engaged in the supply of services under the UK-India CETA. Introduction The UK and India made certain comments on trade in services in general and on trade in financial services in terms of the UK-India CETA. For guidance on trade in services in general under the UK-India CETA, see Practice Note: Trade in services under the UK-India CETA. For guidance on trade in financial services under the UK-India CETA, see Practice Note: Trade in financial services in the UK-India CETA. This guidance deals specifically with the fourth mode of a supply of a service, being the movement of natural persons. It specially deals with the measure that either party may adopt which may affect the temporary entry of a person into the territory of either party in terms of chapter 10 of the UK-India CETA. For

Temporary non-residence—statutory anti-avoidance rule The statutory test for non-residence includes a general anti-avoidance rule to counteract tax advantages which might otherwise be achieved should an individual be non-UK resident for a short period only. The anti-avoidance rule is contained in paragraphs 109–144 of Schedule 45 to the Finance Act 2013 (FA 2013). As the statutory test operates separately in relation to each tax year, it is possible for an individual to be non-UK resident for one or a limited number of tax years even if UK resident both before and after. The anti-avoidance rule is designed to prevent people from becoming non-UK resident for a relatively short period of time and, during this time, crystallising substantial income or gains which are not taxable in the UK due to the person’s residence status. The targets of the anti-avoidance rule are therefore sources where the timing of receipts can be determined by the emigrating person on income and gains which have effectively been accumulated prior to leaving the UK. Such UK tax avoidance is prevented by taxing the

For a summary of the changes to the taxation of non-domiciled individuals and the abolition of the remittance basis of taxation from 6 April 2025, see Practice Note: The abolition of the remittance basis of taxation from 2025–26. For information on the remittance basis prior to 6 April 2025, see Non-domiciliaries and the remittance basis—overview [Archived]. HMRC’s guidance on the changes can be found in the following manuals: Remittance Basis and Domicile RDRM70000 and Residence and FIG Regime RFIG40000. What is the TRF? The temporary repatriation facility (TRF) is an optional regime which aims to incentivise former remittance basis users to pay tax on unremitted foreign income and gains (FIG) which arose prior to 6 April 2025 by applying a lower flat rate of tax on these amounts. The TRF lasts for three tax years from 6 April 2025 until 5 April 2028. The tax rates for FIG which is designated under the facility are 12% in tax years 2025–26 and 2026–27, and 15% in tax year 2027–28. Who can use the TRF? Any individual

A category of worker who is engaged by the employer for a temporary period of time.

Installations on a site by the contractor which are not part of the works being carried out but which are needed during the works. For example, hoarding, scaffolding and earthwork supports.

Law360, London: A London judge ruled on 13 August 2026 that Temu had not infringed Shein's copyright for several product images, concluding that Temu had not authorised the copyright infringements alleged by Shein or facilitated infringement.

MLex: Temu companies PDD Holdings and Whaleco Technology have appealed against the European Commission's €200 million fine for failing to properly assess systemic risks linked to illegal products sold through the online marketplace. The May 2026 fine was part of a wider ongoing EU probe into whether Temu broke the bloc's digital services law.

MLex: Chinese e-commerce platform Temu stands accused of unfairly limiting the pricing freedom of commercial partners in a new complaint to Germany’s competition authority. A retailers’ trade association says that Temu unfairly sets pricing limits and engages in underhand selling tactics via advertising and the use of ‘countdowns’, where an online shopper sees the time running out on a quoted price.

The European Commission has notified Temu that several of its practices breach EU consumer law and has ordered it to bring those practices into compliance. In particular, a co-ordinated investigation by the Consumer Protection Cooperation (CPC) Network, the Commission, and national authorities found that Temu was creating false impressions that products were offered at a discount, pressuring customers into purchasing products by making false claims about limited supplies and purchase deadlines, and displaying incomplete and incorrect information about consumers' rights regarding returns and refunds. In addition, Temu forced customers to play a ‘spin the fortune wheel’ game to access the marketplace, used fake reviews, and made it difficult to access its contact details. Temu has one month to reply to the CPC Network’s findings and to propose commitments on how the identified issues will be addressed. Should Temu fail to address the concerns, national authorities will be able to take enforcement action, such as imposing fines.

Law360: A group of ten EU member countries are working on a multilateral agreement that would establish a permanent committee to settle tax disputes through arbitration, Austria's finance ministry said 27 February 2025.

Background In April 2014 the EU adopted revised public sector and utilities directives and a new directive to regulate the award of concession contracts. The key objectives of the directives are to make the procurement rules simpler and more flexible and to contribute to growth by improving supplier access to the EU market. Contracting authorities and business have supported the speeding up of the procurement process and the elimination of unnecessary red tape. This Q&A focuses on the implementation of Directive 2014/24/EU, the Public Procurement Directive, repealing Directive 2004/18/EC. The Government implemented the Public Procurement Directive, through the Public Contracts Regulations 2015 (PCR 2015), SI 2015/102, ahead of the two year implementation deadline, to enable access to the more efficient and flexible procedures as soon as possible. Most provisions of the PCR 2015 came into force on 26 February 2015. All procurements started after that date must comply with the new rules. FAQs These FAQs are a non-exhaustive list and are aimed at providing a high level view of key changes under the

Law360, Expert analysis: 2025 brought the financially regulated community many gifts in the form of promised reforms. Michael Lewis, partner and head of the UK financial regulation team, Stephen Wilson, managing associate and Emma Radmore, legal director, all at Womble Bond Dickinson have provided their expert commentary on the upcoming changes for 2026.