Gift Relief

Hi Tutor,

My question is regarding the gift relief please could you kindly explain

for eg if Mr A who is a sole trader transfered the business to his daughter abd he has a freehold office with the mkt value of 130,000 . office was purchased for 110,000 ans has always been used by mr A now the daughter paid Mr A 105000 for office building how this will be treated in Gift relief calculation

also he made a gift of car Mkt value 250000 and it was purchased for 23500 and has always been in use and daughter paid 20000 for the motor car?

Mr A sold is entire holding of 12000 ordinary shares a!% holding in B plc for 16000 on 1st of june 2013 he had purchased 10000 shares in jan 2002 for 8000. in dec 2004 there was a bonus for 1:5

he has unused capital losses of 6100 b/F in 2009/10 he disposed another trade on which he made chargeable gain of 11500000 and he claimed max Entrepreneur’s reliefavailable in 09/10

Cal his CGT liability for 2014/15