The UK has published the Double Taxation Relief and International Tax Enforcement (Andorra) Order 2025, which was made on 10 December 2025 and provides for the ratification of the pending income and capital tax treaty with Andorra. The treaty, signed 20 February 2025, is the first of its kind between the two countries and will enter into force once the ratification instruments are exchanged. It will apply in Andorra from 1 January of the year following its entry into force, and in the UK fro…