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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

From HM Revenue & Customs · Capital Gains Manual

Contents17 entries

  1. CG73860Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Interaction between Non-Resident CGT and ATED-related CGT: Introduction
  2. CG73863Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Interaction between Non-Resident CGT and ATED-related CGT: Computation, broad principles
  3. CG73867Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Interaction between Non-Resident CGT and ATED-related CGT: Relevant high value disposals, changes to legislation linking with non-resident CGT provisions
  4. CG73870Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Interaction between Non-Resident CGT and ATED-related CGT: Sch 4ZZB/Part 4, NRCGT disposals in cases involving relevant high value disposals
  5. CG73873Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Interaction between Non-Resident CGT and ATED-related CGT: Disposal of assets held at 5 April 2015 (where no election made and no rebasing in 2016 required)
  6. CG73877Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Interaction between Non-Resident CGT and ATED-related CGT: Pre-April 2015 assets computations, examples
  7. CG73881Non-Resident Capital Gains Tax (NRCGT)–Disposals on or after 6/4/2015 to 5/4/19:Interaction between Non-Resident CGT & ATED-related CGT:Disposal of asset acquired after 5 April 2015 or where election made under paragraph 2(1)(b) (but no rebasing in 2016)
  8. CG73884Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Interaction between Non-Resident CGT and ATED-related CGT: Post April 2015 assets and retrospective basis of computation, examples
  9. CG73887Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Interaction between Non-Resident CGT and ATED-related CGT: Certain disposals after 5 April 2016 (computation involving additional rebasing in 2016)
  10. CG73891Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Interaction between Non-Resident CGT and ATED-related CGT: Post April 2016 disposals computations, example
  11. CG73894Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Interaction between Non-Resident CGT and ATED-related CGT: Amount of gain or loss that is neither ATED-related nor an NRCGT gain or loss
  12. CG73897Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Interaction between Non-Resident CGT and ATED-related CGT: Gain or loss not ATED-related or NRCGT computations, examples
  13. CG73903Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Interaction between Non-Resident CGT and ATED-related CGT: Relevant high value disposal and 'other' disposal comprised in disposal of land
  14. CG73906Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Interaction between Non-Resident CGT and ATED-related CGT: Interest under contract for 'off-plan' purchase
  15. CG73909Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Interaction between Non-Resident CGT and ATED-related CGT: Wasting assets for purposes of Sch 4ZZB
  16. CG73912Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Interaction between Non-Resident CGT and ATED-related CGT: Capital allowances for purposes of Sch 4ZZB
  17. CG73915Interaction between Non-Resident CGT and ATED-related CGT: Establishing the correct computational method for disposals potentially liable to both ATED-Related CGT and Non-Resident CGT