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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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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