The UK Government has published a summary of responses to its consultation on a statutory residence test for tax purposes, as well as draft legislation for the test.

HM Treasury said the Government “invites all interested parties to respond fully and work with the Government to ensure that the draft legislation meets its objectives.” The Government intends to introduce the statutory definition of tax residence and reforms to ordinary residence in Finance Bill 2013.

"For years, determining a taxpayer's residence has depended to a great extent on old case law and HMRC guidance which, has resulte...