(1). Explain whether the following statements are true or false in respect of Jay who is neither tax resident nor domiciled in the UK.
A Jay will not be subject to UK IHT.
B Jay will be subject to UK CGT on the disposal of a building situated in the UK.
(2). Explain whether the following statements are true or false in respect of Chough who is both tax resident and domiciled in the UK.
A Chargeable gains on the disposal of assets situated outside the UK will be subject to UK CGT.
B Rental income in respect of a property situated outside the UK will only be subject to UK income tax if it is remitted to the UK.
(3). Explain whether the following statements are true or false in respect of Quail who was born in the UK.
A Quail will be deemed domicile in the UK for the purposes of CGT if he is UK resident in a tax year.
B If Quail is deemed domicile for the purposes of CGT, he will also be deemed domiciled for the purposes of IHT.