Читать книгу 101 Ways to Save Money on Your Tax - Legally! 2022-2023 - Adrian Raftery - Страница 83

Normally, when you sell an asset that was acquired after 19 September 1985, you are liable for CGT. However, when you transfer assets to your spouse as a result of the breakdown of your relationship, it is classified as an ‘automatic rollover’ of those assets and you will not have to pay CGT at that time. Any subsequent disposal of the asset will trigger the CGT provisions, except for the family home, which is exempt.