CG25300P | Individuals: effects of residence, ordinary residence and domicile: domicile and the disposal by non-domiciled individuals of assets situated abroad: contents

Contents31 entries

1. CG25300Effect of residence and domicile
2. CG25302Individual becoming deemed domiciled for 2017/18 only under condition B - rebasing
3. CG25304Individual becoming deemed domiciled for 2017/18 only under condition B – rebasing examples
4. CG25311Becoming domiciled
5. CG25312Using the remittance basis
6. CG25313Remittance basis: consequences
7. CG25320Remittance basis: computing the foreign chargeable gain: indexation allowance and taper relief
8. CG25325Remittance basis: the annual exempt amount
9. CG25330Remittance basis: losses: introduction
10. CG25330ARemittance basis: election for foreign losses to be allowable: TCGA92/S16ZA
11. CG25330BRemittance basis: no effective carry back of foreign allowable losses: TCGA92/S16ZB*
12. CG25330CRemittance basis: matching rules for relieving losses: TCGA92/S16ZC*
13. CG25330DRemittance basis: matching rules for relieving losses: example: Section S16ZC*** TCGA 1992
14. CG25340Remittance basis: meaning of remitted to the United Kingdom: introduction
15. CG25341Remittance basis: meaning of remitted to the United Kingdom: basic meaning: ITA07/S809L(2) & (3)
16. CG25342Remittance basis: meaning of remitted to the United Kingdom: gifts of money and assets: ITA07/S809L(4)
17. CG25343Remittance basis: meaning of remitted to the United Kingdom: other reciprocal arrangements: ITA07/S809L(5)
18. CG25344Remittance basis: disposals other than for full consideration: ITA07/S809T
19. CG25350Remittance basis: gains reinvested in non UK assets
20. CG25380Remittance basis: mixed funds: introduction
21. CG25385Remittance basis: mixed funds: ordering rules: summary
22. CG25386Remittance basis: mixed funds: ordering rules: details
23. CG25387Remittance basis: mixed funds: ordering rules: example
24. CG25391Remittance basis: gains to be computed in Sterling
25. CG25392Remittance basis: accounts denominated in foreign currencies
26. CG25392ARemittance basis: accounts denominated in foreign currencies - restriction of certain losses
27. CG25393Convert at spot rate
28. CG25395Remittance basis: employment-related securities: option
29. CG25421Disposal of assets situated abroad: Example 1
30. CG25430Disposal of assets situated abroad: Example 2
31. CG25431Disposal of assets situated abroad: example 3