Overview
1243.This new Part of TCGA provides, in Chapter 1, for determining who is a UK representative of a non‑UK resident for the purposes of capital gains tax and, in Chapter 2, for the obligations and liabilities of such a UK representative.
1243.This new Part of TCGA provides, in Chapter 1, for determining who is a UK representative of a non‑UK resident for the purposes of capital gains tax and, in Chapter 2, for the obligations and liabilities of such a UK representative.