A number of Double Taxation Conventions and Agreements have recently come into force including first time agreements between the UK and Liechtenstein, the UK and Bahrain and an updated agreement between the UK and Barbados replacing the 1970 Agreement. In addition HMRC have published an exchange of letters between the UK and Switzerland that amends the UK/Switzerland Double Taxation Convention which entered into force on 19 December 2012.

For details of when the provisions of the Double Taxation Conventions and Agreements take effect go to the Tax Treaties section of the HMRC website.

Details of the Exchange of Letters between the UK and Switzerland which relaxes a requirement in the exchange of information provisions of the Double Taxation Convention can also be found at the Tax Treaties section of the HMRC website.