elainebh

Hi HMRC Admin, thank you so much for confirming that.

Hi HMRC admin, Is the 'amount of basic rate band available' £37700 (the difference between £12570 and £50270) or, if you have zero income, is the amount of basic rate band available the full £50270? Thank you.

We would like to sell our shares in a unit trust which are in a joint account with me and my husband, and we've held these shares for years so there will be a capital gain on the shares. Can I transfer my half to him (he is a lower-rate taxpayer, I am a higher-rate taxpayer) to minimise the CGT liability?