CG25700P - Capital Gains manual: individuals: effects of residence, ordinary residence and domicile: arrival in and departure from the UK: contents

INDIVIDUALS

Effects of residence, ordinary residence and domicile

Arrival in and departure from the UK

1. CG25700

   Arrival in and departure from the UK: individuals becoming or ceasing to be resident in UK
2. CG25720

   Arrival in and departure from the UK: Extra Statutory Concession D2 – to 5 April 2013
3. CG25730

   Arrival in and departure from the UK: arrivals and ESCD2 – to 5 April 2013
4. CG25740

   Arrival in and departure from the UK: ESCD2: departures – to 5 April 2013
5. CG25745

   Arrival in and departure from the UK: ESCD2: departures – to 5 April 2013
6. CG25750

   Arrival in and departure from the UK: ESCD2: example 1 (short term absence) - to 5 April 2013
7. CG25755

   Arrival in and departure from the UK: temporary non-residents – to 5 April 2013
8. CG25770

   Arrival in and departure from the UK: ESCD2 and UK branch or agency activities – to 5 April 2013
9. CG25780

   Arrival in and departure from the UK: recovery of held-over gain on departure
10. CG25790

    Arrival in and departure from the UK: text of ESCD2: departures before 17.3.98and arrivals before 6.4.98
11. CG25791

    Arrival in and departure from the UK: text of ESCD2: departures on or after 17.3.98 and arrivals on or after 6.4.98 – to 5 April 2013
12. CG25793

    Arrival in and departure from the UK: withholding benefit of ESCD2: HMRC approach
13. CG25797

    Arrival in and departure from the UK: 2013-14 and later years – individuals becoming or ceasing to be resident in the UK
14. CG25799

    Arrival in and departure from the UK: 2013-14 and later years – individuals becoming or ceasing to be resident in the UK – split years
15. CG25800

    Arrival in and departure from the UK: avoidance risk on emigration
16. CG25805

    Arrival in and departure from the UK: establishing the correct time when a gain arises
17. CG25820

    Arrival in and departure from the UK: establishing the correct time when a gain arises: establishing basic facts
18. CG25850

    Arrival in and departure from the UK: establishing the correct time when a gain arises: delayed written contracts
19. CG25853

    Arrival in and departure from the UK: establishing the correct time when a gain arises: binding contract pre-dating emigration
20. CG25860

    Arrival in and departure from the UK: establishing the correct time when a gain arises: binding contract pre-dating emigration
21. CG25880

    Arrival in and departure from the UK: establishing the correct time when a gain arises: dispute over binding agreement
22. CG26020

    Arrival in and departure from the UK: establishing the correct time when a gain arises: splitting a single contract
23. CG26030

    Arrival in and departure from the UK: establishing the correct time when a gain arises: conditional contracts
24. CG26040

    Arrival in and departure from the UK: establishing the correct time when a gain arises: options and cross-options
25. CG26060

    Arrival in and departure from the UK: transfer to émigré spouse or civil partner under no gain/no loss rule