CG73710P - Non-Resident Capital Gains Tax (NRCGT) - Disposals from 6 April 2015 to 5 April 2019: The Charge to Non-Resident CGT, and the exemptions

CG73710+ gives details of the scope of the charge to non-resident CGT - those who are chargeable and the entities that can claim exemption. It covers concepts like 鈥渃losely-held companies鈥� and 鈥渨idely-marketed schemes鈥�.

  1. CG73710
    Introduction
  2. CG73711
    Some key features of legislation
  3. CG73713
    Non-resident CGT disposal
  4. CG73716
    Charge to non-resident CGT, and use of losses
  5. CG73719
    Exemptions from charge
  6. CG73722
    "Closely-held company" test
  7. CG73726
    "Widely-marketed scheme" test
  8. CG73730
    Divided or 'Protected Cell' Companies
  9. CG73733
    Anti-Avoidance provision
  10. CG73736
    Qualified institutional investor