(1). Statement A is false
Jay will be subject to UK IHT on any UK assets.
Statement B is false
Jay will not be subject to UK CGT as he is not resident in the UK. This is on the assumption that the building is not used in a trade based in the UK.
(2). Statement A is true
Chough will be subject to UK CGT on his worldwide assets.
Statement B is false
Chough will be subject to UK income tax on his worldwide income. The remittance basis is not available because Chough is domiciled in the UK.