Cg73920p - non-resident capital gains (nrcg) and the exemptions: disposals from 6 april 2019 - hmrc internal manual

CG73920P - NON-RESIDENT CAPITAL GAINS (NRCG) AND THE EXEMPTIONS: DISPOSALS FROM 6 APRIL 2019 * CG73920 Disposals from 6 April 2019: Introduction * CG73922 Disposals from 6 April 2019:

Interests in UK land * CG73924 Disposals from 6 April 2019: Residential property gains * CG73926 Disposals from 6 April 2019: Dwelling and disposing of residential property * CG73928

Disposals from 6 April 2019: Institutional buildings * CG73930P Disposals from 6 April 2019: Indirect disposals * CG73960P Disposals from 6 April 2019: Computational rules for CGT from 6

April 2019 * CG73970P Disposals from 6 April 2019: Computational rules for CT from 6 April 2019: * CG73980 Disposals from 6 April 2019: Specific occasions where person was not chargeable

before 6 April 2019 * CG73982 Disposals from 6 April 2019: Other specific provisions * CG73984 Disposals from 6 April 2019: Unascertainable consideration * CG73986 Disposals from 6 April

2019: Interactions with Gifts hold-over and other reliefs * CG73988 Disposals from 6 April 2019: Interactions with exit charges: Deemed disposals on exiting the UK * CG73990 Disposals from 6

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