CG73860P - Non-Resident Capital Gains Tax (NRCGT) – Disposals from 6 April 2015 to 5 April 2019: Interaction between Non-Resident CGT and ATED-related CGT: contents

CG73860+ is concerned with the interaction between non-resident CGT and ‘ATED-related’ CGT, and gives detailed coverage of the rules for computations where disposals are within the scope of both sets of charging provisions.

1. CG73860

   Introduction
2. CG73863

   Computation, broad principles
3. CG73867

   Relevant high value disposals, changes to legislation linking with non-resident CGT provisions
4. CG73870

   Sch 4ZZB/Part 4, NRCGT disposals in cases involving relevant high value disposals
5. CG73873

   Disposal of assets held at 5 April 2015 (where no election made and no rebasing in 2016 required)
6. CG73877

   Pre-April 2015 assets computations, examples
7. CG73881

   Disposal of asset acquired after 5 April 2015, or where election made under paragraph 2(1)(b) (but no rebasing in 2016
8. CG73884

   Post April 2015 assets and retrospective basis of computation, examples
9. CG73887

   Certain disposals after 5 April 2016 (computation involving additional rebasing in 2016)
10. CG73891

    Post April 2016 disposals computations, example
11. CG73894

    Amount of gain or loss that is neither ATED-related nor an NRCGT gain or loss
12. CG73897

    Gain or loss not ATED-related or NRCGT computations, examples
13. CG73903

    Relevant high value disposal and 'other' disposal comprised in disposal of land
14. CG73906

    Interest under contract for 'off-plan' purchase
15. CG73909

    Wasting assets for purposes of Sch 4ZZB
16. CG73912

    Capital allowances for purposes of Sch 4ZZB
17. CG73915

    Establishing the correct computational method for disposals potentially liable to both ATED-Related CGT and Non-Resident CGT