• Type: Publication series
  • Date: 12/13/2012

United Kingdom – Draft 2013 Finance Bill Published, Many Changes in Store 

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.

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