Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation of Chargeable Gains Act 1992 Schedule 4ZZB paragraphs 2–3
Calculating the amount of gains and losses for returning non-UK residents
Schedule 4ZZB paragraphs 2 and 3 set out how to calculate the chargeable gains and allowable losses on assets held by individuals who return to the UK after a period of temporary non-residence, specifically addressing assets acquired before departure and those acquired during the period abroad.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.