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Hi, my name is ***** ***** I am a Chartered Tax Advisor. I am reviewing your query and will reply shortly.
I have a couple of queries before commenting on the tax:
Provided the house is sold before the move back to the UK the transaction should not be subject to UK capital gains tax as your wife will most probably be non-resident at that time and selling non-UK property. The temporary non-residence anti avoidance rules should not apply as your wife acquired the property whilst non-UK resident.
If the transaction takes place when she is UK tax resident, it will be subject to capital gains tax. However, only to the extent that the property has increased in value since it was gifted to her from her mother. If the value has remained approximately the same then no gain will arise that can be subject to capital gains tax however the disposal would still need to be included on her UK tax return.
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Kind regards, Peter
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