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1

Yes they are. As this gov.uk page on Capital Gains Tax states: Overseas assets: You may have to pay Capital Gains Tax even if your asset is overseas. Normally you'd declare them along with any UK gains in your Self Assessment's capital gains section. However if you've somehow already paid some tax on gains on them abroad then you'd need to also use a ...


0

Foreign Capital losses cannot be offset against ordinary income. They can only be offset against foreign capital gains.


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