Question 5c
Marking Guide
(c) CGT on an arising basis as UK resident 2
Optional remittance basis as not UK domiciled 1
CGT effect if remittance basis used 2
Remittance basis charge 1·5
Conclusion 0·5
–––––
7
–––––
(c) CGT on an arising basis as UK resident 2
Optional remittance basis as not UK domiciled 1
CGT effect if remittance basis used 2
Remittance basis charge 1·5
Conclusion 0·5
–––––
7
–––––