Restriction of charge to individuals |
see CG26150 |
|
|
Meaning of terms |
see CG26155 |
Main conditions for charge to operate Gains whilst resident |
|
outside UK treated as accruing in tax year of return to UK |
see CG26156 |
Flow charts - conditions summarised |
see CG26161 |
Testing to see if Section 10A applies |
see CG26172 |
Gains of non-resident companies and settlements- attributed gains |
see CG26200 |
Gains (or losses) excluded from charge |
see CG26230 |
Exceptions to the exclusion |
see CG26240 |
Held-over gains |
see CG26250 |
Trade conducted in UK through branch or agency |
see CG26260 |
Assessment time limits |
see CG26270 |
Operation of S10A for Non-UK Domiciled individuals |
See CG26280+ |
Interaction with Double Taxation Agreements |
see CG26290 |
Application of ESC D2 to gains in year of departure and year of return |
see CG26300 |