The Lichtenstein Disclosure Facility (LDF) came out of a negotiated settlement between the authorities in the UK and Lichtenstein. The UK tax authorities wanted access to the details of UK-based individuals and companies with bank accounts and investments in Lichtenstein.

The LDF offers taxpayers the ability to regulate their tax affairs with the UK tax authorities by paying tax for certain historical taxable receipts, but not necessarily for everything that might otherwise be owed.

The LDF affords comparatively generous settlement terms compared to other facilities, and is relatively easy to familiarise yourself with, even if you have had no prior connection with Lichtenstein.

Our tax specialists can assist you with understanding whether you could utilise the LDF to bring your affairs up to date.