CG26100+ - CAPITAL GAINS MANUAL: Contents
INDIVIDUALS
Effects of residence, ordinary residence and domicile
Arrival in and departure from the UK
| CG26100 | Arrival in and departure from UK: temporary non-residence: introduction |
| CG26110 | Arrival in and departure from UK: meaning of ‘temporary non-residence’ |
| CG26111 | Arrival in and departure from UK: temporary non-residence: effect of TCGA92/S10A and ESCD2 |
| CG26116 | Arrival in and departure from UK: temporary non-residence: provisions not changed |
| CG26117 | Arrival in and departure from UK: temporary non-residence: ’split-year’ treatment |
| CG26118 | Arrival in and departure from UK: temporary non-residence: gains or losses excluded from TCGA92/S10A |
| CG26120 | Arrival in and departure from UK: temporary non-residence: exemption under DTAs |
| CG26140 | Arrival in and departure from UK: temporary non-residence: layout of guidance |
| CG26150 | Arrival in and departure from UK: temporary non-residence: persons within the scope of TCGA92/S10A |
| CG26155 | Arrival in and departure from UK: temporary non-residence: meaning of terms |
| CG26156 | Arrival in and departure from UK: temporary non-residence: main conditions for TCGA92/S10A to apply |
| CG26161 | Arrival in and departure from UK: temporary non-residence: practical questions |
| CG26170 | Arrival in and departure from UK: temporary non-residence: systematic approach |
| CG26171 | Arrival in and departure from UK: temporary non-residence: section 10A example |
| CG26172 | Arrival in and departure from UK: temporary non-residence: ESCD2 example (1) |
| CG26173 | Arrival in and departure from UK: temporary non-residence: ESCD2 example (2) |
| CG26174 | Arrival in and departure from UK: temporary non-residence: testing |
| CG26200 | Arrival in and departure from UK: temporary non-residence: gains of non-resident companies and settlements |
| CG26201 | Arrival in and departure from UK: temporary non-residence: losses attributed to participators in non-resident companies |
| CG26203 | Arrival in and departure from UK: temporary non-residence: losses: example |
| CG26220 | Arrival in and departure from UK: temporary non-residence: attribution of gains to settlor |
| CG26230 | Arrival in and departure from UK: temporary non-residence: gains or losses excluded from scope of section 10A |
| CG26231 | Arrival in and departure from UK: temporary non-residence: assets acquired by an offshore trust or close company |
| CG26240 | Arrival in and departure from UK: temporary non-residence: exceptions to the exclusion from section 10A |
| CG26243 | Arrival in and departure from UK: temporary non-residence: exceptions to the exclusion from section 10A: example |
| CG26250 | Arrival in and departure from UK: temporary non-residence: held-over gains |
| CG26260 | Arrival in and departure from UK: temporary non-residence: trade conducted in UK through branch or agency |
| CG26270 | Arrival in and departure from UK: temporary non-residence: assessment time limits |
| CG26280 | Operation of S10A for Non-UK Domiciled individuals - No claim to Remittance Basis |
| CG26282 | Operation of S10A for Non-UK Domiciled individuals - Remittance Basis claimed |
| CG26284 | Operation of S10A for Non-UK Domiciled individuals - Transitional rules for Remittance Basis users for pre 2008/9 gains |
| CG26290 | Arrival in and departure from UK: temporary non-residence: interaction with DTA’s |
| CG26300 | Arrival in and departure from UK: temporary non-residence: application of ESC D2 |
| CG26301 | Arrival in and departure from UK: temporary non-residence: gains in year of departure |
| CG26305 | Arrival in and departure from UK: temporary non-residence: gains in year of return |
