CG26500P – Capital Gains manual: individuals: effects of residence and domicile for departures on or after 6 April 2013 and general rules from 6 April 2013 [CG26500P]

Contents:

[CG26500P] CG26500P – Capital Gains manual: individuals: effects of residence and domicile for departures on or after 6 April 2013 and general rules from 6 April 2013
[CG26500] CG26500 – Arrival in and departure from UK: meaning of 'temporary non-residence' – year of departure 2013-14 or later
[CG26505] CG26505 – Arrival in and departure from UK: importance of establishing the correct 'year of departure' 2013-14 or later
[CG26506] CG26506 – Arrival in and departure from UK: importance of establishing the correct 'year of departure' 2013-14 or later – overlap between definitions
[CG26510] CG26510 – Arrival in and departure from UK: temporary non-residence: gains or losses excluded from TCGA92/S10A* – year of departure 2013-14 or later
[CG26520] CG26520 – Arrival in and departure from UK: temporary non-residence: layout of guidance – year of departure 2013-14 or later
[CG26530] CG26530 – Arrival in and departure from UK: temporary non-residence: persons within the scope of TCGA92/S10A* – year of departure 2013-14 or later
[CG26540] CG26540 – Arrival in and departure from UK: temporary non-residence: meaning of terms – year of departure 2013-14 or later
[CG26550] CG26550 – Arrival in and departure from UK: temporary non-residence: main conditions for TCGA92/S10A* to apply – year of departure 2013-14 or later
[CG26560] CG26560 – Arrival in and departure from UK: temporary non-residence: practical questions – year of departure 2013-14 or later
[CG26565] CG26565 – Arrival in and departure from UK: temporary non-residence: section 10A* example 1 – year of departure 2013-14 or later
[CG26568] CG26568 – Arrival in and departure from UK: temporary non-residence: section 10A* example 2 – year of departure 2013-14 or later
[CG26570] CG26570 – Arrival in and departure from UK: temporary non-residence: gains of non-resident companies and settlements – year of departure 2013-14 or later
[CG26580] CG26580 – Arrival in and departure from UK: temporary non-residence: losses attributed to participators in non-resident companies – year of departure 2013-14 or later
[CG26590] CG26590 – Arrival in and departure from UK: temporary non-residence: attribution of gains to settlor – year of departure 2013-14 or later
[CG26600] CG26600 – Arrival in and departure from UK: temporary non-residence: gains or losses excluded from scope of section 10A* – year of departure 2013-14 or later
[CG26610] CG26610 – Arrival in and departure from UK: temporary non-residence: exceptions to the exclusion from section 10A* – year of departure 2013-14
[CG26620] CG26620 – Arrival in and departure from UK: temporary non-residence: exceptions to the exclusion from section 10A*: example – year of departure 2013-14 or later
[CG26630] CG26630 – Arrival in and departure from UK: temporary non-residence: held-over gains – year of departure 2013-14 and later
[CG26640] CG26640 – Arrival in and departure from UK: temporary non-residence: trade conducted in UK through branch or agency – year of departure 2013-14 or later
[CG26650] CG26650 – Operation of S10A* for Non-UK Domiciled individuals – No claim to Remittance Basis – year of departure 2013-14 or later
[CG26660] CG26660 – Operation of S10A* for Non-UK Domiciled individuals – Remittance Basis claimed – year of departure 2013-14 or later
[CG26665] CG26665 – Operation of S10A for Non-UK Domiciled individuals – Remittance Basis – year of departure from 2013-14 but departure before 8 July 2015
[CG26670] CG26670 – Arrival in and departure from UK: temporary non-residence: interaction with DTA's – Effect on residence periods- year of departure 2013-14 or later
[CG26680] CG26680 – Arrival in and departure from UK: temporary non-residence: interaction with DTA's – impact on length of period of temporary non-residence- year of departure 2013-14 or later
[CG26690] CG26690 – Arrival in and departure from UK: temporary non-residence: interaction with DTA's – impact on period of temporary non residence- leaving the UK examples – year of departure 2013-14 or later
[CG26695] CG26695 – Arrival in and departure from UK: temporary non-residence: interaction with DTA's – impact on period of temporary non residence- returning to the UK examples – year of departure 2013-14 or later
[CG26700] CG26700 – Arrival in and departure from UK: temporary non-residence: interaction with DTA's – is gain within s10A*- year of departure 2013-14 or later
[CG26710] CG26710 – Arrival in and departure from UK: temporary non-residence: interaction with DTA's – credit for foreign tax paid- 2013-14 and later years
[CG26800] CG26800 – Arrival in and departure from UK: temporary non-residence: Transitional rules for year of departure 2013-14 to 2015-16
[CG26810] CG26810 – Capital Gains manual: individuals: effects of residence and domicile for departures on or after 6 April 2013 and general rules from 6 April 2013: Arrival in and departure from UK: temporary non-residence: interaction with NRCGT

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