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Hello, I am Keith, one of the experts on Just Answer, and pleased to be able to help you with your question.
295K - 11.3K [Annual Exempt Amount (AEA}] = 283.7K which will be taxed at 20% so say 57K of tax due. If Mum dies there is no CGT, but the value of the office will be included in her assets and be liable to Inheritance tax (IHT) at 40% on anything over 325K. She can inherit any of her late Husband's unused tax free 325K band also.
I do hope that you have found my reply of assistance.