Chris M

Hi, Thank you this is helpful. Can I also confirm/clarify please: 1. We currently own the property as Joint Tenants, but have agreed upon an unequal split of the equity due to different contribution percentages. If we needed to covert the Joint Tenancy into unequal shares before completing the transfer, would this conversion also be considered a separate "disposal" from their perspective? (i.e. going from an implied 50% share under the Joint Tenancy, to a 30% share once severed). And if so, would any "gain" from this also be eligible for private residence relief in the same way, given they have lived there as only home for entire period etc? 2. In this situation, how would my ex-partner go about calculating any gain to declare? Would they have to calculate what they originally paid for the property based on the implied share under the Joint Tenancy (50%) or the share we have since agreed (30%)? And then compare this to the actual consideration amount to be received (which would be based on market value of 30% share)? Many thanks, Chris

Hi I own a property with my ex-partner (unmarried) as Joint Tenants. It has been our only residence and we have not been absent from the property at all (other than for holidays) throughout the period of ownership. If they were to transfer their share of the equity to me, will this disposal be eligible for full Primary Private Residence relief? And would the value of the consideration affect this at all? Thank you