Statutory residence test and abolition of ordinary residence: Finance Bill 2013 changes | Practical Law

Statutory residence test and abolition of ordinary residence: Finance Bill 2013 changes | Practical Law

A third version of legislation implementing a statutory residence test for individuals and abolishing the concept of ordinary residence for tax purposes was included at clauses 215 and 216 of and Schedules 43 and 44 to the Finance Bill 2013, as published on 28 March 2013 and reintroduced to Parliament on 9 May 2013. This latest draft of the legislation includes a number of significant amendments.

Statutory residence test and abolition of ordinary residence: Finance Bill 2013 changes

Practical Law UK Legal Update 2-529-7839 (Approx. 7 pages)

Statutory residence test and abolition of ordinary residence: Finance Bill 2013 changes

by Practical Law Private Client
Published on 24 May 2013United Kingdom
A third version of legislation implementing a statutory residence test for individuals and abolishing the concept of ordinary residence for tax purposes was included at clauses 215 and 216 of and Schedules 43 and 44 to the Finance Bill 2013, as published on 28 March 2013 and reintroduced to Parliament on 9 May 2013. This latest draft of the legislation includes a number of significant amendments.