Return trip

My clients are a UK domiciled married couple who have been not resident and not ordinarily resident since August 2003. Due to the husband's need for medical treatment they are proposing to return to the UK for permanent residence as soon as possible.

They have owned a UK residence for many years in which they have resided from time to time (and to which they have returned on their short visits since August 2003) but this has also been let. This property is to be sold and another property acquired which is more suitable to the husband's health needs. The sale may not take place before their return to the UK; presumably the gain will be liable to capital gains tax either way?

Following their departure abroad my clients acquired an overseas property in which they have resided and which they are in the process of selling...