HMRC has issued draft guidance on the statutory residence test. The government has published a consultation document on proposed anti-avoidance legislation aimed at partnerships. The Upper Tribunal has decided that rollover relief is available on the incorporation of a property letting business. The Supreme Court has restricted the application of the Hastings-Bass rule for trustees, but upheld relief for a mistake by an individual. HMRC has published a second consultation document on the reform of certain tax charges for trusts.
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