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Posted Thu, 30 Mar 2023 17:35:41 GMT by Am33 .
Is a transfer of equity for a 99% share in solely owned rental property (no mortgage) to a spouse deemed as a gift if it’s for 0 consideration and therefore not liable to CGT or does a deed of gift have to be executed? Thank you
Posted Thu, 06 Apr 2023 13:28:49 GMT by HMRC Admin 32
Hi,

There is no capital gains arising from the transfer of assets between married couples and civil partners.

Have a look at the guidance at:

Capital Gains Tax: what you pay it on, rates and allowances

Thank you.

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