Test your understanding: answers

(1). Statement A is false
Jay will be subject to UK IHT on any UK assets.

Statement B is true
Disposals of UK land and buildings are subject to UK CGT, regardless of the residence status of the person making the disposal.

(2). Statement A is true
Chough will be subject to UK CGT on their worldwide assets.

Statement B is false
Chough will be subject to UK income tax on their worldwide income. The FIG regime is not available because Chough is not a qualifying new resident.