PPR for transferee spouse

PPR for transferee spouse

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I have a client who sold the flat she was living in order to moving in with her fiance.
 
HMRC have clarified in CG64950 that "the period of ownership of the transferee is treated by TCGA92/S222 (7)(a) as beginning at the beginning of the period of ownership of the transferor."  However, it is only possible to have one PPR at any one time.
 
As she has already used PPR to exempt the gain on her home, does this mean that she would now be liable to tax for so much of the period as she had two homes?

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By User deleted
28th Apr 2015 14:54

s222(7)(a)

Why is that relevant here?

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