IHTM44052 - Pre-owned assets: exemptions: foreign element

There are a number ofÌýexemptions that applyÌý

  • to anÌýindividual who is not resident in the UK for any year of assessment (IHTM44053), andÌý

  • to individuals who are not long-term UK residentÌý(IHTM44054바카라 사이트¯&²¹³¾±è;바카라 사이트¯IHTM44055).Ìý