Is an FHL UK land and property subject to capital gains when sold by a non-resident after 6 April 2019?

I am trying to understand whether a non-resident taxpayer is liable to capital gains when he sells an FHL property

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  • A FHL is treated as a residential property and has been subject to non-resident CGT since 2015, based on a rebased market value at 6th April 2015. (or time apportioned actual cost or actual cost whichever gives the most beneficial result).

    The CGT annual exemption is available in full and the applicable rate will be either 18% or 28%

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