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  • Period of Ownership for a foreign Off-Plan Property

    I signed a purchase contract and paid a 10% deposit in November 2014 for an off-plan property in Hong Kong. The full payment was completed in March 2015. The property remained under construction until August 2016. I received the keys and began occupancy in September 2016. I recently signed a contract to sell the property in November 2024, with completion anticipated in January 2025. Could you tell me when the Period of Ownership for CGT purposes begins? Thanks!