(other than bare trust) created on or after 22 March 2006, even if expressed in terms of IIP trusts, are taxed under the relevant property regime. This is the regime which traditionally applied to discretionary trusts where there are potential entry, exit, and periodic charges. ...
(for that is surely what, on the scant evidence quoted by the Tribunal Judge we have) in both the Weston Way property (from August 2007 to April 2008) and the Exning Road property (from April 2008 to November 2008) when compared to thebare 5 weeks of residencethat was held insufficient...