The calculation of the chargeable gain was not done particularly well.

The requirement stated that the gain needed to be calculated ‘under the residential property rules applicable to non-UK residents’.

This required a computation based on the market value of the property as at 5 April 2015 and then a further computation where the gain based on the original cost of the property had to be time apportioned pre and post that date.

Unfortunately, many candidates simply calculated a gain in the normal manner.

Candidates who did well in this question:
- applied their knowledge of the detailed rules to the facts of the question
- managed their time carefully
- read the requirements carefully and ensured that they answered the question set