(1). Statement A is false
Jay will be subject to UK IHT on any UK assets.
Statement B
Because Jay is not resident in the UK, he will not be subject to UK CGT in respect of this disposal unless the building is either a residential building or 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.