IHTM44052 - Pre-owned assets: exemptions: foreign element

There are a number of听exemptions that apply听

  • to an听individual who is not resident in the UK for any year of assessment (IHTM44053), and听

  • to individuals who are not long-term UK resident听(IHTM44054鈥�&补尘辫;鈥�IHTM44055).听