As reported by Andrew Goldstone and Victoria Howarth in their ‘Private client briefing’ in Tax Journal (issue 1281, 16 October 2015), HMRC has updated the detailed guidance and Memorandum of Understanding for each offshore disclosure facility for the Isle of Man (www.bit.ly/1WPejE3), Guernsey (www.bit.ly/1LBbIf2) and Jersey (www.bit.ly/1N1AhiE), confirming that these will now close on 31 December 2015, instead of 30 September 2016 as originally planned. The Liechtenstein disclosure facility (LDF) will also be closing on 31 December 2015.
As reported by Andrew Goldstone and Victoria Howarth in their ‘Private client briefing’ in Tax Journal (issue 1281, 16 October 2015), HMRC has updated the detailed guidance and Memorandum of Understanding for each offshore disclosure facility for the Isle of Man (www.bit.ly/1WPejE3), Guernsey (www.bit.ly/1LBbIf2) and Jersey (www.bit.ly/1N1AhiE), confirming that these will now close on 31 December 2015, instead of 30 September 2016 as originally planned. The Liechtenstein disclosure facility (LDF) will also be closing on 31 December 2015.
