Tax treaties

Double taxation relief and international tax enforcement orders for Colombia and Lesotho.

• the Double Taxation Relief and International Tax Enforcement (Lesotho) Order, SI 2018/376, brings into effect the new UK/Lesotho double taxation agreement, signed in November 2016. The new agreement has not yet entered into force; and
• the Double Taxation Relief and International Tax Enforcement (Colombia) Order, SI 2018/377, brings into effect the new UK/Colombia Double Taxation Convention, signed in November 2016. The new convention has not yet entered into force.