CG78900 - Compensation: confiscated property: other Countries: introduction

The instructions at CG78750+ tell you about those countries we know about where a foreign Government has decided to pay compensation for confiscated property, or to restore that property. It is likely that similar decisions will be made by other Governments in future.

If you are dealing with a case involving a country which is not included in CG78750+, you should deal with it by adapting those instructions to suit. Capital Gains Technical Group would like to hear of any other countries which have decided to pay compensation or restore property in similar circumstances.

ESC/D50

If you are asked to have these cases included in ESC/D50, see CG78705+, then you should refer such enquiries to Capital Gains Policy Group, 100 Parliament Street, London.