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‘Will I have to pay CGT on the flat I want to gift my daughter?’

Tax & Pensions Clinic: Our reader bought a flat for his daughter years ago and worries about his capital gains tax liability
‘Will I have to pay CGT on the flat I want to gift my daughter?’Published on December 30, 2024

Some 12 years ago, having been worried that my daughter was effectively without a place to live, having some mental health problems and experiencing difficulty in keeping a job, I bought a flat for her to live in. I got a residential mortgage of £150,000 to buy a flat for £200,000. The flat is now worth £400,000.

The amount of mortgage outstanding is now about £23,000, and I expect to repay it in full within two years. I am considering gifting the flat to my daughter once I have repaid the mortgage. However, will I be charged capital gains tax (CGT) on the gift? And will I, or my daughter, become liable to any other tax as a result?

Walter

Natasha Percy-Baxter, director of PercyBaxter Wealth Management, says:

First of all, your daughter is very fortunate to have you looking out for her. It is a sign of the times that the “bank of mum and dad” is the most common way for the younger generation to get their first foot on the property ladder.

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