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Final countdown


The impact of the Liechtenstein disclosure facility’s closure


  • The final six months of the Liechtenstein disclosure facility and Crown Dependency disclosure facilities.
  • Three disclosure facilities have collected more than £1.5bn of UK tax.
  • The Liechtenstein disclosure facility is being restricted.
  • Introduction of final worldwide disclosure facility from 1 January 2016.
  • Will the new facility be better than the LDF?
  • The interaction of Crown Dependency facility and code or practice 9.

Since 2006 HMRC have offered disclosure facilities to encourage individuals to declare unpaid taxes connected with overseas bank accounts or structures.

These include the offshore disclosure facility (ODF) the new disclosure opportunity (NDO) and currently the Liechtenstein disclosure facility (LDF).

These facilities have enabled HMRC to collect sizeable sums of monies at a time when staff...

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