CG73760P - Non-Resident Capital Gains Tax (NRCGT) – Disposals from 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: contents

CG73760+ deals with rules applying mainly to individuals, and provides detailed coverage of the rules for computation.

1. CG73760

   Introduction
2. CG73763

   Existing CGT provisions for individuals chargeable to Non-resident CGT: Allowable losses
3. CG73765

   Existing CGT provisions for individuals chargeable to Non-resident CGT: Temporary non-residents under TCGA92/S10A and 10AA*
4. CG73767

   Existing CGT provisions for individuals chargeable to Non-resident CGT: Death: general provisions
5. CG73769

   Existing CGT provisions for individuals chargeable to Non-resident CGT: Deemed disposals on exiting the UK
6. CG73771

   Existing CGT provisions for individuals chargeable to Non-resident CGT: Attribution of gains to other persons
7. CG73775

   Computation: General scope
8. CG73779

   Computation: Default method
9. CG73782

   Default method computation, examples
10. CG73785

    Election for other forms of computation to apply in place of default method
11. CG73788

    Election for 'straight-line time apportionment' basis of computation
12. CG73791

    Straight-line apportionment computation, examples
13. CG73795

    Cases where asset acquired after 5 April 2015, or election made for retrospective basis of computation
14. CG73798

    Cases where asset acquired after 5 April 2015, or election made for retrospective basis of computation, examples
15. CG73801

    Other new provisions for individuals: Interest subsisting under contract for off-plan purchase
16. CG73804

    Other new provisions for individuals: Unascertainable consideration
17. CG73807

    Other new provisions for individuals: Computation of unascertainable consideration, examples