Overseas property

Appropriation by foreign power

Commentary – CGT and the Private Residence ¶100-110

Double taxation relief

Commentary – CGT and the Private Residence ¶100-105

Enjoyment test

Commentary – CGT and the Private Residence ¶100-110

Foreign legal concepts

Commentary – CGT and the Private Residence ¶100-115

Permitted area

Commentary – CGT and the Private Residence ¶100-110

Residential lettings

Commentary – CGT and the Private Residence ¶100-120

Territorial limitation

Commentary – CGT and the Private Residence ¶100-200

Valuation

Commentary – CGT and the Private Residence ¶100-110