CG73710P - Non-Resident Capital Gains Tax (NRCGT) - Disposals from 6 April 2015 to 5 April 2019: The Charge to Non-Resident CGT, and the exemptions

CG73710+ gives details of the scope of the charge to non-resident CGT - those who are chargeable and the entities that can claim exemption. It covers concepts like “closely-held companies” and “widely-marketed schemes”.

1. CG73710

   Introduction
2. CG73711

   Some key features of legislation
3. CG73713

   Non-resident CGT disposal
4. CG73716

   Charge to non-resident CGT, and use of losses
5. CG73719

   Exemptions from charge
6. CG73722

   "Closely-held company" test
7. CG73726

   "Widely-marketed scheme" test
8. CG73730

   Divided or 'Protected Cell' Companies
9. CG73733

   Anti-Avoidance provision
10. CG73736

    Qualified institutional investor