[ compiled answer ]
law as at 10 Jul 2026 · settled
Does UK domestic law have a services-only PE head?
The compiled answer
No. CTA 2010 s.1141 knows only a fixed place of business and a dependent agent — there is no services-only head, so in-country service days alone do not create a UK domestic PE. The India–UK TREATY, by contrast, has a 90-day service limb (Article 5(2)(k)(i)), which matters for the Indian side of the corridor.
Pinpoint
CTA 2010 s.1141
Computed by a deterministic engine over compiled law — no generative model in the evaluation path. JSON twin: /t/uk_no_domestic_service_pe.json · Ask with YOUR facts: GET /compute?lookup=… · MCP: POST https://lrlabs.ai/mcp (lookup_compiled_rule)