Thank you for your reply.
Just to clarify, my UK civil partner has always lived in the UK property at no rental cost, but I don’t think this circumvents the need for the property to be ATED registration as you say, unless I am missing something.
It is good to know that a transfer of the UK property from my GIB company can be accepted as between civil partners and would be exempt from CGT, since the property was purchased a long time ago such a tax would have been costly. The gain from April 2015 until now would, in any event, have only been negligible.
There is no loan or mortgage on the UK property which fortunately, from what you say, prevents the need for SDLT being applied.
I assume then that my civil partner only needs to instruct a UK solicitor to arrange transfer of the deeds from my Gibraltar Ltd company into his name? In any event, as we are civil partners it makes no difference for security as to ownership.
Such a change would, I assume, mean that my civil partner will need to declare it in some format to his accountant & tax office? If so, is it advisable to declare this as a gift or a regularisation of assets between the civil partners, just unsure of any ramifications?
If the property was to be transferred from the GIB company into both my name and that of my civil partner, does that raise a tax implication or complicate matters in anyway, which I would want to avoid both?
Please advise if I have misunderstood anything you have said.