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    Income tax - Overseas issues - Status of the taxpayer - Residence - The sufficient ties test - Accommodation tie - 34100

    An accommodation tie means that: - the individual has a place to live in the UK; - that place is available for a continuous period of 91 days or more during the tax year; and - the individual...

    Capital gains tax - General principles - When will there be a chargeable gain? - Chargeable person - Disposals of UK residential property by non-residents - 45230

    With effect from 6 April 2015, capital gains tax applies to disposals of UK residential property interests by non- residents. - A residential property interest is, broadly, land which consists...