(1). State the circumstances in which an individual may be regarded as a temporary non-resident for the purposes of CGT.
(2). Eider had always been resident and domiciled in the UK until she moved to the country of Twitcheria for a three-year period on 1 May 2018 at which point she ceased to be UK resident. In 2020 Eider will sell two properties, neither of which is a residential property.
Property 1 was acquired in August 2013 and is situated in Twitcheria.
Property 2 was acquired in July 2019 and is situated in the UK.
Explain the UK CGT implications of the disposal of the two properties.
(3). Sparrow intends to leave the UK permanently on 1 July 2018 and to move to New Zealand. He will cease to be domiciled in the UK from the date of his departure.
If Sparrow were to die at some time in the next five years, what will be the effect of his departure from the UK on his UK IHT liability?