(b) Prepare a reasoned explanation of how any capital gains tax arising in the UK on the s

(b) Prepare a reasoned explanation of how any capital gains tax arising in the UK on the sale of the paintings

can be minimised. (2 marks)

(b) Minimising capital gains tax on the sale of the paintingsGalileo will become resident and ordinarily resident from the date he arrives in the UK as he intends to stay for more thanthree years. Prior to that date he will be neither resident nor ordinar