Hi,
just a quickie, when cystallising a gain, can you sidestep the need for a prolonged period of non residence by transferring the asset in question (at NGNL) to a spouse? The receiving spouse has then not owned the asset on departure and if actually then non resident , not subject to CGT even on return to the uk and the asset holder has made a chargeable disposal at no gain no loss which is notified on his return.
I have almost certainly missed something!
thanks