Commentary

I11.722 The Liechtenstein Disclosure Facility (LDF)

IHT, trusts and estates

I11.722 The Liechtenstein Disclosure Facility (LDF)

I11.722 The Liechtenstein Disclosure Facility (LDF)

The Liechtenstein Disclosure Facility (LDF) offered opportunity for taxpayers with undisclosed offshore liabilities to regularise their tax affairs up to the end of the last filed tax year. It closed on 31 December 2015. It can be available where a person has inherited offshore assets that were not originally declared in a deceased's estate. For full details see A6.1215.

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