The article discusses tax treaties in the United Kingdom, focusing on laws, interpretations, and practical applications. It covers topics such as income from business, property, employment, pensions, and capital gains. The goal is to provide guidance on accessing treaty benefits, avoiding double taxation, and resolving disputes. Key findings include the importance of fiscal domicile, the use of tax credits for foreign taxes, and the impact of treaty shopping on avoidance. The article also addresses the exchange of information and the Transfer Pricing Arbitration Convention.