LIECHTENSTEIN AMNESTY

摘要

Following on from the NDO above, HM Revenue & Customs has also announced a special agreement with Liechtenstein which includes a separate 'amnesty' for UK taxpayers with accounts in the principality, called the Liechtenstein disclosure facility (LDF). The tax disclosure programme is intended to regularise any tax arrears of UK residents with investments in Liechtenstein. It will allow penalties on unpaid tax to be capped at 10% of any tax that should have been paid in the UK over the last 10 years providing the taxpayer provides full disclosure to HMRC. Those who fail to make a full disclosure by the end of the programme will find their accounts in Liechtenstein closed down.