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CG25700P | Capital Gains manual: individuals: effects of residence, ordinary residence and domicile: arrival in and departure from the UK: contents

From HM Revenue & Customs · Capital Gains Manual

Contents25 entries

  1. CG25700Arrival in and departure from the UK: individuals becoming or ceasing to be resident in UK
  2. CG25720Arrival in and departure from the UK: Extra Statutory Concession D2 - to 5 April 2013
  3. CG25730Arrival in and departure from the UK: arrivals and ESCD2 - to 5 April 2013
  4. CG25740Arrival in and departure from the UK: ESCD2: departures - to 5 April 2013
  5. CG25745Arrival in and departure from the UK: ESCD2: departures - to 5 April 2013
  6. CG25750Arrival in and departure from the UK: ESCD2: example 1 (short term absence) - to 5 April 2013
  7. CG25755Arrival in and departure from the UK: temporary non-residents - to 5 April 2013
  8. CG25770Arrival in and departure from the UK: ESCD2 and UK branch or agency activities - to 5 April 2013
  9. CG25780Arrival in and departure from the UK: recovery of held-over gain on departure
  10. CG25790Arrival in and departure from the UK: text of ESCD2: departures before 17.3.98 and arrivals before 6.4.98
  11. CG25791Arrival in and departure from the UK: text of ESCD2: departures on or after 17.3.98 and arrivals on or after 6.4.98 - to 5 April 2013
  12. CG25793Arrival in and departure from the UK: withholding benefit of ESCD2: HMRC approach
  13. CG25797Arrival in and departure from the UK: 2013-14 and later years - individuals becoming or ceasing to be resident in the UK
  14. CG25799Individuals: effects of residence, ordinary residence and domicile: arrival in and departure from the UK: 2013-14 and later years - individuals becoming or ceasing to be resident in the UK - split years
  15. CG25800Arrival in and departure from the UK: avoidance risk on emigration
  16. CG25805Arrival in and departure from the UK: establishing the correct time when a gain arises
  17. CG25820Arrival in and departure from the UK: establishing the correct time when a gain arises: establishing basic facts
  18. CG25850Arrival in and departure from the UK: establishing the correct time when a gain arises: delayed written contracts
  19. CG25853Arrival in and departure from the UK: establishing the correct time when a gain arises: binding contract pre-dating emigration
  20. CG25880Arrival in and departure from the UK: establishing the correct time when a gain arises: dispute over binding agreement
  21. CG26020Arrival in and departure from the UK: establishing the correct time when a gain arises: splitting a single contract
  22. CG26030Arrival in and departure from the UK: establishing the correct time when a gain arises: conditional contracts
  23. CG26040Arrival in and departure from the UK: establishing the correct time when a gain arises: options and cross-options
  24. CG26060Arrival in and departure from the UK: transfer to émigré spouse or civil partner under no gain/no loss rule
  25. CG25860Arrival in and departure from the UK: establishing the correct time when a gain arises: binding contract pre-dating emigration