A very popular area in the Advanced Tax exam which is due to be examined in September 2022 is Temporary Non-Residents who are UK domiciled.
These are individuals who satisfy 2 conditions
·       UK resident for 4 out of the last 7 years before departure
·       Non resident for less than 5 years
These individuals are taxed on their gains (both UK and overseas assets) if the asset was bought before they left the UK and sold while they are temporarily non-resident.
The interesting aspect is the gain crystallises in the year they return to the UK.
Double tax relief is available for any overseas CGT suffered on the same asset abroad.
On the other hand, assets bought and sold while the individual is non-UK resident will escape UK CGT unless the asset in question is UK property.
This is because UK residential property gains are taxable from April 2015 while commercial property gains are taxable from April 2019 even for non-residents.
As a result, for non-property assets bought after leaving the UK, if a capital loss is expected, these assets should be sold after returning to the UK. This will enable the capital loss to be available for offset against other gains.
On the other hand, if a capital gain is anticipated on non-property assets bought after leaving the UK, these assets should be sold whilst still abroad to avoid the gain becoming taxable in the UK.
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