Pilot paper Q4 MAHIA Ltd/Doug Beardon email address

xdjims, 自学P6ing. 在做Pilot Paper 第四题是有不明白,请求P6达人解答:
b) 我明白Maude is not UK resident or Ordinary R. 但是她给女儿的gift算是UK business asset, 为什么不用交CGT?
notes 上说O/S resident 也要交UK business asset CGT…
顺便求LCA达人老师Doug Beardon的 email 地址。。。
谢谢各位!

Capital gains tax (CGT)
Maude lives in Canada and is non-UK resident and not-ordinarily resident. In addition, she is not a temporary non-resident for
the purposes of capital gains tax as her stay in Canada will be for more than five years.
Accordingly, there will be no UK CGT on the gift of the shares to Tessa.
Even if Maude were a temporary non-resident, there would be no capital gains tax on the gift of the shares as she acquired
them after she left the UK.

But even she is non uk resident, she would be liable to UK Business asset…that is where I am confused…

Not resident in the UK and Not ordinarily resident in the UK
Not normally assessed to CGT on any disposals, even if UK assets.