Appropriation by foreign power

Commentary – CGT and the Private Residence ¶100-110

As part of estate

Commentary – 3.4.2

Double taxation relief

Commentary – CGT and the Private Residence ¶100-105

Enjoyment test

Commentary – CGT and the Private Residence ¶100-110

EU consistency

Commentary – 2.5

Foreign legal concepts

Commentary – CGT and the Private Residence ¶100-115

Inheritance tax on (liability for)

Commentary – 3.4.2

International wills

Commentary – 1.5.4

Non-resident PRs

Commentary – 7.5.1

Non-resident will trust

Commentary – 7.5.1

Permitted area

Commentary – CGT and the Private Residence ¶100-110

Residential lettings

Commentary – CGT and the Private Residence ¶100-120

Revocation

Commentary – 1.7

Territorial limitation

Commentary – CGT and the Private Residence ¶100-200

UK wills

Commentary – 1.19 ; 1.4 ; 2.5

Valuation

Commentary – CGT and the Private Residence ¶100-110