CG73822 - Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Relief for gifts of business assets

TCGA92/S165 is concerned with cases where business assets are disposed of as a gift (see CG66990+). It is extended to cover assets involved in a non-resident CGT disposal from a non-UK resident to a UK resident. Non-resident CGT gains may therefore be included as held-over gains.