(1). Statement A is false
Jay will be subject to UK IHT on any UK assets.
Statement B is true
Although Jay is not resident in the UK, he will be subject to UK CGT in respect of this disposal if 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.
(3). Statement A is false
Quail will not be deemed domiciled in the UK unless he also has a domicile of origin in the UK.
Statement B is false
The rules for determining deemed domicile status for IHT are not exactly the same as those relating to CGT.