Last April George Osborne announced that a new statutory residence test would be introduced from 5 April 2012. Consultations were published in the Summer and, to be honest, they were quite sensible with a few bits that needed tidying up around the edges. And we desperately need the test. The current lack of statutory law and mixture of ancient and modern court cases results in great uncertainty in many cases except for the very straightforward.
So it is with big disappointment I read today that draft legislation has not been published as expected and the whole process has been put back 12 months to April 2013.
Another year of uncertainty beckons.