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doobrey
02-08-2009, 08:03 AM
The following has ocurred to me and I am interested to know whether it would work. (I am not particularly intending to do it.)

Say somebody is not liable to Capital Gains Tax but will be in future, for instance due to repatriation. If they have made a capital gain on a property, could they transfer title to someone else - say, a family member - and then transfer it back again in order to reset the gain to zero? This could involve payment of market value although I have got a feeling that the law involving transfer of property between family members is automatically treated as at market value for tax purposes. In this case it could be sold and bought back for a pound, and then treated as purchased at current market value for future CGT calculation.

jeffrey
02-08-2009, 21:59 PM
But any purchase @> £175 000 will trigger SDLT. That might well outweight any CGT saving.

Telometer
03-08-2009, 09:16 AM
In principle, the idea is fine. SDLT is charged on consideration, so if consideration is £0 SDLT is £0 too. However, if the other party then gifts it back to you, you would want to be sure that you do not fall foul of anti-avoidance law. HMRC do not like circular transactions.

An idea to take to a good quality tax adviser.

jeffrey
03-08-2009, 09:26 AM
Telometer: OP suggested sale and buy-back, not gift. Anyway, gifts then cause Insolvency Acy 1986 problems too!

Telometer
03-08-2009, 10:03 AM
I know; I was trying to be helpful... They would, under such circumstances, both gift it. Market value applies to any CGT transaction.

IA '86 only in point if one of them is insolvent...

jeffrey
03-08-2009, 10:45 AM
But 1986 Act provisions could lead to a prospective purchaser demanding Indemnity Insurance, esp. during first two years from date of gift.

Telometer
03-08-2009, 14:05 PM
You might be better off selling them to a company you own outright. Certainly scope to do something, but it all depends on your particular circumstances.