Scenario: House is PPR until 2010. Divorce in 2010, agreement giving house to one of the spouses in 2017 under terms of 2010 divorce agreement once conditions met. Question: a) Are there any potential pitfalls where the 2017 transfer would not qualify for exempt inter spouse t/f for CGT in 2017? (ie period of ownership 1997 to 2017, no CGT) b) If a sale in 2020, and there is a market value available for 2017, are there any scenarios where the base cost isn't the deemed MV in 2017? c) Covered in a and b in part, but is there any reason why the spouse who gets the house in 2017 would have to pay CGT based on the original base cost (taking into account partial PPR etc)?
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