by Stephanie Webber

The scope of the tax charge on chargeable gains, the amount subject to charge and rates of CGT for individuals and trustees

by Stephanie Webber

The relevance of residence and domicile in determining chargeability to capital gains tax (CGT)

by Stephanie Webber

The circumstances in which non-residents may be within the scope of CGT or corporation tax on chargeable gains

by Stephanie Webber

The capital gains tax treatment of spouses and civil partners