Chapter CG73740
| Published date | 12 March 2016 |
| Record Number | CG73740 |
In principle, all UK residential property should be within the charge to non-resident CGT. The legislation therefore provides a wide definition of what constitutes a disposal of a UK residential property interest.
There are, however, some cases where as a matter of policy it would not be appropriate to charge non-resident CGT. Exclusions are therefore provided for such property as hospitals, prisons, homes for the elderly and hotels. An exemption is also provided for certain student accommodation, but this only applies in the particular type of cases specified in...
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