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Thank you for your quick reply.
I understand that there are therefore two issues:
1. Ensuring that transfers are correctly valued, and that this is documented. Is it reasonable to collect evidence of similar properties and make reasonable adjustments for condition (i.e. live-in-able or derelict), or would I always need a formal surveyor's valuation? Would you recommend an HMRC Post Transaction Valuation Check, or is it better to keep my head down?
2. Avoiding being treated as a property trader. I hadn't considered this. My wife would pay 40%, so we'd be worse off compared with the company paying CT. I'd need to complete the CGT Summary on my SA, but my wife doesn't do SA. Would she need to inform HMRC if she made a gain under the allowance?
I'll try not to bother you with any more questions!