CG73760P - Non-Resident Capital Gains Tax (NRCGT) 鈥� Disposals from 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: contents

CG73760+ deals with rules applying mainly to individuals, and provides detailed coverage of the rules for computation.

  1. CG73760
    Non-Resident Capital Gains Tax (NRCGT) 鈥� Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Introduction
  2. CG73763
    Non-Resident Capital Gains Tax (NRCGT) 鈥� Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Existing CGT provisions for individuals chargeable to Non-resident CGT: Allowable losses
  3. CG73767
    Non-Resident Capital Gains Tax (NRCGT)鈥揇isposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Existing CGT provisions for individuals chargeable to Non-resident CGT: Death: general provisions
  4. CG73769
    Non-Resident Capital Gains Tax (NRCGT) 鈥� Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Existing CGT provisions for individuals chargeable to Non-resident CGT: Deemed disposals on exiting the UK
  5. CG73771
    Non-Resident Capital Gains Tax (NRCGT) 鈥� Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Existing CGT provisions for individuals chargeable to Non-resident CGT: Attribution of gains to other persons
  6. CG73775
    Non-Resident Capital Gains Tax (NRCGT) 鈥� Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Computation: General scope
  7. CG73779
    Non-Resident Capital Gains Tax (NRCGT) 鈥� Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Computation: Default method
  8. CG73782
    Non-Resident Capital Gains Tax (NRCGT) 鈥� Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Default method computation, examples
  9. CG73785
    Non-Resident Capital Gains Tax (NRCGT) 鈥� Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Election for other forms of computation to apply in place of default method
  10. CG73788
    Non-Resident Capital Gains Tax (NRCGT) 鈥� Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Election for 'straight-line time apportionment' basis of computation
  11. CG73791
    Non-Resident Capital Gains Tax (NRCGT) 鈥� Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Straight-line apportionment computation, examples
  12. CG73795
    Non-Resident Capital Gains Tax (NRCGT) 鈥� Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Cases where asset acquired after 5 April 2015, or election made for retrospective basis of computation
  13. CG73798
    Non-Resident Capital Gains Tax (NRCGT) 鈥� Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Cases where asset acquired after 5 April 2015, or election made for retrospective basis of computation, examples
  14. CG73801
    Non-Resident Capital Gains Tax (NRCGT) 鈥� Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Other new provisions for individuals: Interest subsisting under contract for off-plan purchase
  15. CG73804
    Non-Resident Capital Gains Tax (NRCGT) 鈥� Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Other new provisions for individuals: Unascertainable consideration
  16. CG73807
    Non-Resident Capital Gains Tax (NRCGT) 鈥� Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Other new provisions for individuals: Computation of unascertainable consideration, examples