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Despite recent changes it is worth considering using the LDF before it ends on 31 December 2015.
KEY POINTS
- The LDF will close to new registrations on 31 December 2015.
- Registration process changes will ensure those who are eligible to participate have the maximum possible time.
- Advisers should ensure that clients are aware of the disclosure facility and that it is coming to an end.
- Co-operation between the UK and Liechtenstein governments will continue after 31 December 2015.
- A new disclosure facility after 31 December 2015 is likely to have less favourable terms.
The fifth joint declaration issued by the UK and Liechtenstein governments is the latest step in the drive towards greater tax transparency between the two countries. The declaration makes what are expected to be the final changes to the Liechtenstein Disclosure Facility (LDF) currently HMRC’s most successful and beneficial...
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