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Everyone loves to talk about Switzerland – a naturally beautiful country sitting at the heart of Europe.

In last month’s Tax Adviser, we summarised the responses that CIOT, ATT and LITRG had made on the draft

A Bingham principle states that the laws of the land should apply equally to all, save to the extent that objective differences justify differentiation.

Although HMRC has published details of the terms of the Liechtenstein Disclosure Facility (LDF), the same cannot be said of its Manx equivalent.

As delegates folded their dripping umbrellas, Stephen Coleclough, the conference chairman, welcomed us to the ‘it’s still winter and I’m fed up of this weather’ conference.

Set out below are the answers to a couple of common issues faced by members in practice.