The Order enacts the new Double Taxation Convention and Protocol with Romania, detailing rules for taxing income, capital gains, permanent establishments, and introducing mutual agreement and information exchange procedures.

This Order, made by His Majesty in Council, formally brings into effect the Convention and Protocol between the United Kingdom and Romania, signed in November 2024, designed to eliminate double taxation on income and capital gains, prevent tax evasion and avoidance, and establish frameworks for mutual assistance in tax enforcement between the two countries, thereby replacing the previous 1975 Convention.

* The Order enacted the Double Taxation Convention between the UK and Andorra for income and capital taxes, including supplemental Notes Verbales to correct clerical errors within the Convention text.

This Order formally brings into effect the Convention between the United Kingdom of Great Britain and Northern Ireland and the Principality of Andorra, signed on February 20, 2025, aimed at eliminating double taxation on income and capital, preventing tax evasion and avoidance, and facilitating international tax enforcement; the Schedule includes the full text of this Convention, along with subsequent Notes Verbales from June 2025 that formally correct a clerical error found in Article 18 concerning Government Service payments, making the corrected text legally effective upon the Order's enactment.

The Order brought into effect the Double Taxation Convention and Protocol between the UK and the Portuguese Republic to eliminate double taxation and enhance tax enforcement.

This Order formally enacts into UK law a new Convention and accompanying Protocol between the United Kingdom and the Portuguese Republic, signed in September 2025, designed to eliminate double taxation on income and capital gains, prevent tax evasion and avoidance, and establish mechanisms for mutual assistance in tax enforcement, thereby clarifying taxing rights and providing legal certainty for residents and enterprises of both nations concerning income tax, corporation tax, and capital gains tax.

The UK and Peru enacted a Convention and Protocol to eliminate double taxation on income and capital gains, prevent tax avoidance, and establish mechanisms for tax enforcement assistance.

This Order formally brings into force the Convention and accompanying Protocol between the United Kingdom of Great Britain and Northern Ireland and the Republic of Peru, which aims to eliminate double taxation on income and capital gains, prevent tax evasion and avoidance, and establish mutual assistance mechanisms for international tax enforcement, setting out detailed rules for the allocation of taxing rights, definitions of residency and permanent establishment, and procedures for dispute resolution.

The Secretary of State for Transport revised the maximum tolls for the Bournemouth-Swanage Motor Road and Ferry, effective December 30, 2025, and revoked the 2021 toll revision Order.

The Secretary of State for Transport made this Order upon application from the Bournemouth-Swanage Motor Road & Ferry Company to revise the maximum tolls chargeable for the use of the ferry service, concluding that the revision is necessary to ensure the Company achieves adequate annual revenue to cover costs and provide a reasonable return on investment.

This Order, which comes into force on December 30, 2025, specifies the new maximum single-use tolls, details tiered discounts for bulk purchases over several years, allows for limited annual inflationary adjustments based on the Consumer Price Index, and revokes the previous 2021 Revision of Tolls Order.

The Treasury amended the 2025 Commencement No. 10 Regulations to save specific permissions granted by the PRA under the Capital Requirements Regulation and maintained the PRA's power to amend related delegated technical standards past January 1st, 2026.

The Treasury enacted these Regulations using powers under the Financial Services and Markets Act 2023 to amend the Financial Services and Markets Act 2023 (Commencement No. 10 and Saving Provisions) Regulations 2025.

The primary goal is to modify how permissions granted by the Prudential Regulation Authority (PRA) under provisions of the Capital Requirements Regulation are treated after their scheduled revocation takes effect on January 1st, 2026, by ensuring certain permissions continue to have effect under relevant sections of the Financial Services and Markets Act 2000 (FSMA 2000) and preserving the PRA’s power to update related delegated technical standards.

The regulations amended several customs regulations to update DCTS origin criteria, reclassified Vanuatu's trade status, adjusted regional cumulation groups, and revised version numbers for numerous supporting tariff and trade preference documents.

These Regulations, made by the Treasury and the Secretary of State under the Taxation (Cross-border Trade) Act 2018, introduce various amendments to UK customs regulations, primarily focused on updating the Developing Countries Trading Scheme (DCTS) origin rules and linked preferential arrangements, effective January 1, 2026.

Key changes involve differentiating origin rules for Enhanced Preference (EP) and Standard Preference (SP) countries, updating the criteria for 'economically vulnerable countries,' reclassifying Vanuatu from a Least Developed Country (LDC) to an 'other eligible developing country,' and updating the version numbers of several foundational customs reference documents.

The Regulations amended the 2023 Regulations to introduce deemed compliance pathways based on the Japan JC-STAR STAR-1 and Singapore Cybersecurity Labelling Scheme for product security and statements of compliance.

These Regulations amend the Product Security and Telecommunications Infrastructure (Security Requirements for Relevant Connectable Products) Regulations 2023 by introducing provisions that allow manufacturers of relevant connectable products to be treated as complying with UK product security requirements and the obligation to provide a statement of compliance if they meet specific criteria linked to existing cybersecurity labelling schemes from Japan (JC-STAR STAR-1) and Singapore.