Paul Stokes

We sold our buy-to-let property and the net gain was below the personal CGT allowance. Do we still have to report anything?

We sold our buy-to-let property to our daughter, and included an equity gift within the sale price. Thus the money we received was the market value minus the gift of equity. When calculating CGT liability, do we use the market value, or the actual (lower) price that she paid to us?