On 13 November 2015, the UK HMRC published a policy paper outlining its tax treaty and protocol negotiation plans for the coming year. In particular, HMRC will negotiate new treaties with: Nepal, which will be the first of its kind between the two countries; Romania, which will replace the 1975 income and capital tax treaty Trinidad and Tobago, which will replace the 1982 income tax treaty; and Uzbekistan, which will replace the 1993 income and capital tax treaty. HMRC is also planning to work on tax treaties and protocols to existing treaties with: Colombia; Fiji; Ghana; Guernsey; India; Isle of...