LLM8250 | Capital gains tax: Names: non-resident Names
From HM Revenue & Customs · Lloyd's Manual
Not ordinarily resident in the UK (NOR) Names are only chargeable to CGT on assetsconnected with the trade where those assets are situated in the UK.
From HM Revenue & Customs · Lloyd's Manual
Not ordinarily resident in the UK (NOR) Names are only chargeable to CGT on assetsconnected with the trade where those assets are situated in the UK.