Tax Investigation Specialists

WLHTax - Liechtenstein Disclosure Facility

Key terms and dates

  • The LDF is available from 1 September 2009 to 5 April 2016.
  • It provides a guaranteed immunity from prosecution, provided the funds are not derived from criminal activity.
  • You are able to participate even if you are under enquiry by HMRC, although you are excluded if under investigation for serious tax fraud (Code of Practice 9/CDF) or a criminal investigation has been commenced by HMRC.
  • The penalty is fixed at 10% of the unpaid tax for all years from 6 April 1999 to 5 April 2009 and 20% from 6 April 2009 onwards.
Call us now

Please call WLH Tax on +44 (0) 207 491 9690 or +44 (0) 207 491 9696 if you wish to discuss the LDF in greater detail.