UK HMRC has published guidance on the new Worldwide Disclosure Facility, which was launched on 5 September 2016 along with a new Digital Disclosure Service for registration purposes. The facility is in relation to the UK's adoption of the OECD Common Reporting Standard (CRS) and allows taxpayers to come forward and disclose a UK tax liability that relates wholly or in part to an offshore issue, including unpaid or omitted tax relating to: Income arising from a source in a territory outside the UK; Assets situated or held in a territory outside the UK; Activities carried on wholly or mainly...