On 6 December 2011 the government published draft legislation on a number of measures announced in the March 2011 Budget, on which it has been consulting over the summer. This legislation will form the major part of the 2012 Finance Bill.
The expected legislation on a statutory test of UK residence for individuals has not been published, because the government wishes to consult further. It will make a further announcement at the time of the 2012 Budget and legislation will be included in the 2013 Finance Bill, to take effect from April 2013 rather than April 2012 as originally proposed.
Details of the most significant announcements can be found by clicking the links below. A full list of all the measures announced is on our draft Finance Bill 2012 overview.
Value added tax