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CGT – Transfer of assets between a husband or wife or civil partners

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › CGT – Transfer of assets between a husband or wife or civil partners

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by Tax Tutor.
Viewing 2 posts - 1 through 2 (of 2 total)
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  • November 5, 2015 at 9:54 pm #280709
    Mohammed
    Member
    • Topics: 1
    • Replies: 1
    • ☆

    What if the Spouse/ Partner does not pay tax or does not work… will this role still be applied????

    November 8, 2015 at 12:24 pm #281124
    Tax Tutor
    Member
    • Topics: 2
    • Replies: 3965
    • ☆☆☆☆☆

    Whether the spouse / civil partner has other income or not does not change the rules, indeed if the spouse does not have other income or gains then this is a very good reason why an asset may be transferred to that spouse to take advantage of that spouse’s unused PA and/or basic rate band for income tax or their AEA on a planned disposal of that asset to avoid or reduce CGT!

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