NRCGT (Non-Resident Capital Gains Tax)
Annual exemption
Commentary –
Tax Reporter ¶510-780
Autumn Budget 2017
Commentary –
Tax Reporter ¶510-750
Charge to tax
Commentary –
Tax Reporter ¶510-760
Deferred consideration
Commentary –
Tax Reporter ¶510-870
Divided companies
Commentary –
Tax Reporter ¶510-884
Dwelling
Commentary –
Tax Reporter ¶510-830
Elections
Commentary –
Tax Reporter ¶510-860
Exceptions from charge
Commentary –
Tax Reporter ¶510-880
Gains
Commentary –
Tax Reporter ¶510-850
Generally
Commentary –
Tax Reporter ¶510-750
Interest in UK land
Commentary –
Tax Reporter ¶510-820
Losses
Commentary –
Tax Reporter ¶510-770
Rates of tax
Commentary –
Tax Reporter ¶510-790
UK residential property interest
Commentary –
Tax Reporter ¶510-810