CGT may not be chargeable if you are not resident in The Gambia. However, you should seek advice from us before seeking to avoid CGT by leaving The Gambia. In particular non-residents are chargeable to capital gains tax on gains arising on Gambia residential property.
No CGT is payable for businesses or other assets that pass on your death. They may be subject to inheritance tax instead, where they may qualify for generous business property relief.