Capital Gains Manual

CG73920P - Non-resident capital gains (NRCG) and the exemptions: disposals from 6 April 2019: contents

1. CG73920

   Introduction
2. CG73922

   Interests in UK land
3. CG73924

   Residential property gains
4. CG73926

   Dwelling and disposing of residential property
5. CG73928

   Institutional buildings
6. CG73930P

   Indirect disposals: contents
7. CG73960P

   Computational rules for CGT from 6 April 2019: contents
8. CG73970P

   Computational rules for CT from 6 April 2019: contents
9. CG73980

   Specific occasions where person was not chargeable before 6 April 2019
10. CG73982

    Other specific provisions
11. CG73984

    Unascertainable consideration
12. CG73986

    Interactions with gift hold-over and other reliefs
13. CG73988

    Deemed disposals on exiting the UK
14. CG73990

    Attribution of gains to other persons