Speed Read: HMRC has entered into a bespoke and highly original arrangement with Liechtenstein under which it hopes to flush out a huge amount of previously inaccessible assets and related tax liabilities. At the same time, those with tax to declare could benefit from significantly lower settlements with HMRC than would otherwise be the case. In the right circumstances, there is no need to have a current link with Liechtenstein as one can be validly generated now, with a view to using the disclosure facility.