Individual satisfies the UK residency test, however under the double tax treaty they are considered to be tax resident in France. They are selling a UK property. As a resident under domestic UK law, are they liable to UK capital gains tax on the sale of the property? The treaty says that they may be taxed in the state in which the property is located - ie it doesn't seem to give over-riding tax rights to the country in which they are considered resident per the treaty.
Any thoughts greatly appreciated.
Thanks.
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Where property is located
In some countries a person will be liable for CGT in the country where the property is located. That is also the case of Spain. Then you may have DTR in the country of residence.
The UK seems to be going into that direction too from April 2015.