Market leading insight for tax experts
View online issue

Private client briefing for June 2013

Speed read

HMRC has issued draft guidance on the statutory residence test.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.

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.