CGT & PPR | AccountingWEB


W inherited a property, lived in it for 15 years, let it out after marrying H, now 12 years later wants to sell it. Gain in 2012/13 will be £40k after PPR and letting exemption but before AE.

If W gives H 50% of the property before the sale, because H never lived in it, am I right in thinking H cannot claim PPR & LE? 


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Yes you are right.  No PPR

LyneT |
LyneT's picture