// Ms Hodge said she had not been a beneficiary of the Liechtenstein foundation until the shares were brought onshore using the LDF in 2011, and that she had not played a role in setting up or running it. //
OK she wasnt a trustee and not a beneficiary so what was her interest ( = connection ) in the Liechtenstein tax vehicle ?
well read carefully - she had a future interest ... as a result of the trusts actions ( bringing it onshore ), she acquired an interest, later.
So is a future interest, an interest ?
Yes (I think) Lord Ellenborough's case 1903 tells us it is.
That is, when she said she didnt have an interest, er she did ?
Looks a tho yes in which case the criticism is justified