H.M. Treasury announced in a Written Ministerial Statement WMS that the proposed legislation on a U.K. statutory residence test will be delayed until the Finance Bill 2013 and implementation delayed until 6 April 2013.1 Background In June 2011, H.M. Treasury issued a consultation document Statutory definition of tax residence a consultation. For details of the [...]Related posts:United Kingdom: Revised Guidance on ResidenceUnited Kingdom Court Ruling in Gaines-Cooper, Issue of ResidenceUnited Kingdom: Auto-Enrolment of Employees into U.K. Pension Schemes