I have dual UK/US citizenship. I reside in the US and pay US taxes. I pay taxes on rental income and a small amount of business tax in the UK from once a year art show. I want to transfer the money in my UK account (made from selling real estate in the UK) to the US. I was not liable for capital gains taxes in the UK on the real estate because I am a non-resident. What are the US and UK tax liabilities for transferring 100k in Pounds to the US.