Hi, I have now read the information and believe "CGT relief" would have been appropriate. May I ask/ confirm which form/forms the Power of Attorney would have needed to complete in order to claim CGT relief and to which HMRC Dept. they would have been sent to (person in the Care Home and the property both in Scotland) ? The Power of Attorney, became Personal Representative upon the person' death in 2020. I would have thought that this information (CGT relief application copies etc) would be in (or denoted in) the Grant of Confirmation (Probate in England), but it is not? For info. the property (surprisingly) had been beneath the Inheritance Tax threshold, according to the Registers of Scotland Deed "Disposition" when sold in 2017 and so no Tax was paid on the property in any respect? Is this quite common?
If a person' primary residence is a Care/Nursing Home and their house has been unoccupied (for a full year) since moving into Care/Nursing Home, does Capital Gains Tax require paid if sold. I have been given to understand that this has always been the case?