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Deed of gift and capital gains

HI there

My gran recently passed away.

In 1994 she did a deed of gift of her house to my sister and myself. The house is roughly valued at 135k ish. Were do we stand with capital gains tax??

Sooo confused with which tax is what lol

regards
David

Comments

  • dzug1
    dzug1 Posts: 13,535 Forumite
    10,000 Posts Combo Breaker
    HI there

    My gran recently passed away.

    In 1994 she did a deed of gift of her house to my sister and myself. The house is roughly valued at 135k ish. Were do we stand with capital gains tax??

    Sooo confused with which tax is what lol

    regards
    David

    Couple of questions for starters:

    Did she continue to live in the house?

    If so did she pay you a proper rent?
  • llywelyn111
    llywelyn111 Posts: 57 Forumite
    dzug1 wrote: »
    Couple of questions for starters:

    Did she continue to live in the house?

    If so did she pay you a proper rent?

    hi there

    yes she continued to live there and no rent.
  • llywelyn111
    llywelyn111 Posts: 57 Forumite
    I did live in the house for a year while my current house was being built, and left there in September 2008. Would this make any difference??
  • SeniorSam
    SeniorSam Posts: 1,674 Forumite
    Part of the Furniture 1,000 Posts Combo Breaker
    hi there

    yes she continued to live there and no rent.


    Unfortunately she retained a beneficial interest and as such the value of the proiperty is within her estate fot inheritance tax purposes.

    If this was gifted through a solicitor dealing with the documentation, was the reason for the gift disclosed to the solicitor. If so, the solicitor should have advised about the retention of benefit and the only way to avoid that was for payment of full market rent.

    If the estate value is below £325,000 no inheritance tax to pay but CGT may be payable at 18% of the gain.

    Sam
    I'm a retired IFA who specialised for many years in Inheritance Tax, Wills and Trusts. I cannot offer advice now, but my comments here and on Legal Beagles as Sam101 are just meant to be helpful. Do ask questions from the Members who are here to help.
  • John_Pierpoint
    John_Pierpoint Posts: 8,401 Forumite
    Part of the Furniture 1,000 Posts
    Presumably once upon a time gran had a husband?.
    For inheritance tax purposes her personal representative can claim the unused percentage of her husband's nil rate band.
    It can get a bit complicated depending on when he died, but if we pretend he died a few years ago and left everything to gran, who in turn died after autumn 2007, then gran's estate gets a double nil rate band.

    For further confusing details and examples you could start here:

    http://www.hmrc.gov.uk/cto/iht/trans-nilrate-band.pdf
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