»Ê¹ÚÌåÓýapp

Broadly the legislation aims to charge Capital Gains Tax on gains where there is an appropriate connection between the person realising the gain and the UK. »Ê¹ÚÌåÓýapp connection may be one of the following.

• »Ê¹ÚÌåÓýapp person may be resident or ordinarily resident* in the UK.
• Although the person is neither resident nor ordinarily resident in the UK, the person carries on a trade, profession or vocation in the UK through a branch or agency or, in the case of a company, through a permanent establishment.
• »Ê¹ÚÌåÓýapp asset is an interest in UK residential property see CG73700 onwards or the asset is or derives its value from UK real property see CG73920 onwards.

This general scheme is affected by the domicile or, from 6 April 2017, deemed domicile status of individuals and the effects of double taxation treaties.

*Ordinary residence is not relevant for 2013/14 and later years.

»Ê¹ÚÌåÓýapp following paragraphs tell you more about the rules applying for

• individuals, see CG10920-CG10940
• companies, see CG10950
• settlements, see CG10960
• persons arriving in or leaving the UK, see CG10970-CG10976
• partnerships controlled abroad, see CG11000
• certain gains arising to non-resident companies and non-resident trusts, see CG11020-CG11030
• exemption from charge under double taxation treaties, see CG11040.