A gain arising on a direct or indirect disposal of an interest in UK land is chargeable to tax under the non-resident capital gains tax (NRCGT) rules where the person disposing of the property is not resident in the UK1. For an overview of the NRCGT rules see C2.1139. This article discusses the implications for the rules where certain persons become or cease to be UK resident.
Companies becoming UK resident
In order not to disincentivise onshoring, companies which held direct or indirect interests in UK land at 5 April 2019 and subsequently become UK resident
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