Syllabus A2b. The Scope Of The Taxation Of Capital Gains 3 / 9

i) Determine the tax implications of independent taxation and transfers between spouses

ii) Identify the concepts of residence and domicile and determine their relevance to capital gains tax

iii) Advise on the availability of the remittance basis to non-UK domiciled individuals 

iv) Determine the UK taxation of foreign gains, including double taxation relief

v) Conclude on the capital gains tax position of individuals coming to and leaving the UK

vi) Advise on the UK taxation of gains on the disposal of UK residential property owned by non-residents

vii) Identify the occasions when a capital gain would arise on a partner in a partnership on the disposal of a partnership asset
The Scope Of The Taxation Of Capital Gains