Jasper Gerhards' Case Studies

Residence and liability to UK tax

The client was a UK resident moving overseas. Our instruction was to assess the client’s liability to UK Capital Gains Tax when disposing of UK investments.

We advised on the following:

  • The client’s residence status under the UK Statutory Residence Test
  • The client’s liability to UK Capital Gains Tax on disposing of investments while non-UK resident
  • Anti-avoidance rules that could potentially bring disposals back into charge

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