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CGT on property sale, how much PPR relief?

Husband and wife split up, husband remained in house.

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First time I've had a property sale enquiry.

Wife moved out 5 years ago and they subsequently divorced.  House is now sold and near completion. Will PPR relief for her end when she moved out, when she divorced or can it be claimed in full?   I'm drawn to the second option as husband and wife are treated as one individual but doubt that would apply once divorced.

Need to check with client but I think she's renting now.  

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Scooby
By gainsborough
18th Jan 2022 08:36

As mentioned in David's link above and TCGA 1992 S225B if wife is renting now.

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By legerman
18th Jan 2022 16:55

gainsborough wrote:

As mentioned in David's link above and TCGA 1992 S225B if wife is renting now.

To David Ex as well

Sorry, I wasn't explicitly clear. The husband has sold the house and the proceeds will be split between them both. The links posted seem to be when a spouse buys the other one out, and doesn't apply unless the spouse is bought out before selling to a 3rd party.

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By More unearned luck
18th Jan 2022 17:33

Don't assume about what did or didn't happen to wife's interest on divorce: read the court order.

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