KPMG LLP in the U.K. reports that the draft 2013 Finance Bill was published on 11 December 2012. The draft bill contains measures that may impact employers and their globally-mobile employees, including changes related to: establishing statutory residence, simplifying the rules related to non-domicile taxation, Real Time Information policies, the tax regime for pensions, a cap on unlimited income tax reliefs, and modifications to the regime for employees’/entrepreneurs’ shares.