Skip to content
Solved

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

From HM Revenue & Customs · Capital Gains Manual

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