LDF and Swiss-UK Tax Agreement 
charge to be applied against previously undisclosed assets can be as low as 10% to 20% (including 
penalties and interest). 
We encourage all our UK clients to review their position carefully and the benefits that may be ob- 
tained by participating in the LDF, if regularisation of the tax affairs is required. If you wish to make 
such a disclosure, we would recommend that you seek professional advice from a suitably qualified 
lawyer or tax adviser in the UK. We cannot recommend a particular adviser but we will be happy to 
provide you with a list of advisers that are known to us upon request. 
Please note that there are unique protections against the exchange of information in the Tax Infor- 
mation Exchange Agreement between the UK and Liechtenstein. These have been agreed in order to 
protect UK taxpayers who require an opportunity to consider their tax affairs in relation to relevant 
property in Liechtenstein. 
If you have any queries or require any further information about anything relating to this letter or the 
enclosures, please do not hesitate to contact [us] / [or insert name and contact details]. 
Thank you for your attention to this matter. We look forward to hearing from you. 
Yours sincerely, 
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