UK Rules on Tax Residence

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Thursday, 19 January 2012 19:48

The intention for new rules on the UK Statutory Tax Residence Test, published in a consultation paper on 17th June 2011, have been delayed. The UK Treasury now says that due to the detailed issued raised in responses to the consultation, legislation will not now appear until the Finance Bill 2013, to take effect from April 2013 rather than a year earlier. The UK Government intends to introduce reforms to ordinary residents at the same time.

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