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HMRC has published additional answers to frequently-asked questions about the new Liechtenstein Disclosure Facility — one general version (see and one specially tailored for agents and advisers (see
A protocol to the double taxation convention between the UK and Switzerland (see was signed in London on 7 September 2009 by Switzerland's Ambassador Alexis Lautenberg and the Financial Secretary to the Treasury Stephen Timms.
Switzerland announced on 13 March 2009 that it would implement OECD standards on information-sharing: this protocol updates the exchange of information article of the existing convention to bring it into line with current OECD standards. The text of...

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