Unequal beneficial shares and CGT liability

My partner and I bought a rental property as tenants in common in 2015 (we were not married then). We have since married and we have submitted a Form 17 with a Deed of Trust which changes our beneficial shares in the property from 50/50% to a 70/30% split. We are looking to sell the property in the near future. Can you confirm whether we will be liable for CGT at 50/50 or 70/30? Many thanks.

Hi,
The changes invoked by an approved form 17 and deed of trust, apply to Income Tax and Capital Gains Tax indefinitely, until the form 17 and deed of trust is changed, the asset is disposed of, or either of you pass away.
Thank you.

Not HMRC...as now married you can gift back and forwards in any %'s you wish, spousal (and civil partners) transfers are exempt for CGT purposes...so if it is beneficial to do so you can alter the % of ownership BEFORE sale again (depends on other income as to CGT rates etc)...though anything/everything (rules, rates, exemptions etc) could change in forthcoming budget

Thank-you for your reply HMRC Admin 19. Your reply states that the Form 17 and Deed of Trust applies the unequal share to BOTH taxable rental income and CGT 'until the asset is disposed of'. Can you, for the complete avoidance of doubt, confirm that CGT will be payable at a 70/30 split if we sell the house whilst HMRC hold an approved Form 17 and Deed of Trust (with a 70/30 split) at the date of sale? Many thanks,

Hi Taxquery1,
The deed of trust should confirm that the split also relates to any gain when the asset is sold.
Thank you.