Originally Posted by greenmark:
1) the 15% tax on dividends is withheld at source.
2)Deemed Disposal is a tax on ETFs that applies to residents of Ireland.
3) If resident in the UK then you pay CGT on your worldwide capital gains. You pay them in the tax year that you realise those gains. If you realise those gains before becoming UK tax resident then you don't need to pay CGT to the UK. You need to be non resident for a minimum of 5 years though. And any property investments are still liable to CGT.