The British charge d'affaires has been summoned to Tehran following the arrest of Iranian nationals on spying charges, triggering a reciprocal gesture in London.
Earlier this month, British police arrested seven Iranian nationals in two separate operations. Three men were charged last week with engaging in conduct likely to assist a foreign intelligence service.
The IRNA state news agency described the arrests as “politically motivated”.
“Following the unjustified arrest of a number of Iranian nationals in the UK … the British charge d'affaires in Tehran was summoned on Sunday,” it said.
“The responsibility for the inappropriate effects of such actions, which appear to be motivated by political motives to exert pressure on Iran, will lie with the British government,” a foreign ministry official was quoted as saying on Monday.
Three of the men appeared in court at the weekend and were identified as Mostafa Sepahvand, 39, Farhad Javadi Manesh, 44, and Shapoor Qalehali Khani Noori, 55, all living in London.
Seyed Ali Mousavi, the Iranian ambassador in the UK was summoned on instructions from the Foreign Secretary, a statement said.
“The UK Government is clear that protecting national security remains our top priority and Iran must be held accountable for its actions," it added.
“The summons follows this weekend’s announcement which stated that three Iranian nationals had been charged with engaging in conduct likely to assist a foreign intelligence service.”
Court hearing
No pleas were entered by the trio, who were all wearing grey sweatshirts. Mr Sepahvand attending in a wheelchair and Mr Noori hobbled into the dock.
Mr Sepahvand is also charged with engaging in surveillance, reconnaissance and open-source research, and intending to commit acts, namely serious violence against a person in the UK.
Mr Manesh and Mr Noori are further charged with engaging in surveillance and reconnaissance, with the intention that acts, namely serious violence against a person in the UK, would be committed by others.
They were remanded in custody and will appear at a preliminary judicial hearing on June 6, while the other four men have been released from custody but still face an investigation.
The British Home Office said they were irregular migrants who arrived by small boat or other means, such as hidden in a vehicle, between 2016 and 2022.
The alleged spying took place from August 2024 to February 2025, according to UK police.
The British government has placed Iran on the highest tier of its foreign influence register, requiring Tehran to register everything it does to exert political influence in the UK.
After the three men were charged, British Home Secretary Yvette Cooper said the government would strengthen national security powers.
“I want to thank the police and security services for their continuing work on this very serious investigation, and for their immense dedication to protecting our national security and the safety of our communities.” Ms Cooper said.
“The charges that have been laid against these three individuals must now take their course through the criminal justice system and nothing must be done to prejudice the outcome of those proceedings.
“But we will also take separate action to address the very serious wider issues raised by this case.
“The police have confirmed that the foreign state to which these charges relate is Iran, and Iran must be held to account for its actions.
“We must also strengthen our powers to protect our national security as we will not tolerate growing state threats on our soil.
“As part of that process we will publish next week the results of Jonathan Hall KC’s review into the application of our counter-terrorism framework to modern-day state threats.”
German intelligence warnings
- 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
- 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
- 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250
Source: Federal Office for the Protection of the Constitution
The five pillars of Islam
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4. Chris Harper (AUS) Jumbo-Visma - 0:01:42
5. Neilson Powless (USA) EF Education-Nippo - 0:01:45
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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