Accountancy Live: The government has published draft legislation for Finance Bill 2013 and a tax policy update outlining key proposals including introduction of a GAAR, rules for above the line R&D credit and new residency and domicile rules.
Full story: http://www.accountancylive.com/croner/jsp/Editorial.do?contentId=2384826&BV_SessionID=@@@@2021363771.1355236752@@@@&BV_EngineID=cccgadfiielflhlcflgceggdfnfdgfh.0&channelId=-601049