CG78709 - Compensation: confiscated property: compensation and CGT


This section looks at various compensation arrangements for confiscated property located outside the UK.


  • CG78710+ tell you about compensation which is paid under various UK-Foreign Governments agreements. These are
  • the UK-USSR 1969 agreement, see CG78710
  • the UK-USSR 1986 agreement, see CG78710
  • the UK-Czech 1982 agreement, see CG78710
  • the UK-China 1987 agreement, seeCG78710.
  • CG78730+ tell you about the Capital Gains Tax treatment of compensation paid under the three later agreements. That guidance does not apply to compensation paid under the 1969 agreement. CG12050+ tell you about that.
  • CG78749+ tell you about compensation paid or property which has been restored under foreign legislation. This includes
  • the domestic legislation of Germany, see CG78750+
  • the domestic legislation of either the Czech Republic or Slovakia (formerly Czechoslovakia), see CG78762+
  • the domestic legislation of Uganda, see CG78770+
  • the United Nations resolutions relating to Iraq and the Persian Gulf, see CG78780+
  • the domestic legislation of Poland, see CG78790
  • the domestic legislation of Hungary, see CG78800+
  • the domestic legislation of Bulgaria, see CG78810
  • the domestic legislation of the Russian Republic, see CG78820+.
  • the domestic legislation of Romania, see CG78824+
  • the domestic legislation of Austria, see CG78827+
  • the domestic legislation of Grenada, see CG78830+
  • the domestic legislation of Yugoslavia, see CG78845+
  • the domestic legislation of Croatia, see CG78845+.
  • the domestic legislation of Slovenia, see CG78854+.
  • the domestic legislation of Portugal, see CG78860+.
  • the domestic legislation of Peru, see CG78865+.

If you are dealing with a case involving the domestic legislation of any other country, see CG78845.



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