C2.1150 Indirect disposals of UK land by non-residents—overview
A gain arising on an 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 UK. For an overview of the NRCGT rules, including the applicable rates of tax, see C2.1139. For the meaning of non-residence, see C2.1140 and for the meaning of an interest in UK land, see C2.1141. A gain on such a disposal
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