I11.722 Liechtenstein Disclosure Facility (LDF)

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Commentary

IHT, trusts and estates

The Liechtenstein disclosure facility (LDF) offered opportunity for taxpayers with undisclosed offshore liabilities to regularise their tax affairs

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D6.503 International movement of capital—reportable transactions and events

E4.507S Operation of the charge on securities with artificially enhanced market value

C1.106 Allowable capital losses

A4.204 Claims procedure—corporation tax

D1.8101 Groups of companies

I3.367 Fall in value relief—changes in interests in land

D7.1140 Methods of leaving the REIT regime

A1.543 Welsh GAAR

B5.812A Particular charitable bodies

I5.226 Disposals of QIIPs for consideration

I5.251 Absolute entitlement by the life tenant

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E4.1118 Calculation and payment of tax due on retrospective income

I7.120A BPR and excepted assets

C1.511 Use of Mansworth v Jelley losses

B3.1006 The relevant interest

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.101 What is 'farming' and 'market gardening'

B3.306 Meaning of plant and machinery

E7.234 Other types of lifetime benefit lump sum

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