CG25500P - Capital Gains manual: individuals: effects of residence, ordinary residence and domicile: trades, professions or vocations carried on in the UK through a branch or agency by individuals who are not resident and not ordinarily resident: contents

INDIVIDUALS

Effects of residence, ordinary residence and domicile

Trades, professions or vocations carried on in the UK through a branch or agency by individuals who are not resident and not ordinarily resident

1. CG25500

   Non residents with a UK branch or agency
2. CG25510

   Non residents with a UK branch or agency: disposals
3. CG25515

   Non residents with a UK branch or agency – individuals - arrivals to and departures from the UK
4. CG25520

   Non residents with a UK branch or agency: disposals: computation
5. CG25530

   Non residents with a UK branch or agency: deemed disposals