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Although Capital Gains Tax (CGT) will apply to your Mother on part disposal of this property, Private Residence Relief (PRR) will relieve this at 100%.
Limited companies are not subject to the CGT regime, all such transactions being passed through the trading account and exposed to Corporation Tax (CT), currently 19%, dropping to 18% in April 2020.
It would be calculated from the time you were added.
If you do that then you will have a possible CGT liability on disposal, but you nave a non-cumulative Annual Exempt Amount, currently 12K, to offset this.
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