Chapter CG22210
Published date | 12 March 2016 |
Record Number | CG22210 |
Court | HM Revenue & Customs |
Issuer | HM Revenue & Customs |
An asset cannot be treated as transferred at no gain/no loss if
- it was part of the trading stock of the spouse or civil partner making the transfer
or
- it was acquired as trading stock for a trade carried on by the transferee spouse or transferee civil partner
or
- the disposal was by way of donatio mortis causa.
(Donatio mortis causa means a gift of personal property by a person on the point of death in contemplation of that death. It will take effect on the death of the donor. So the asset is treated as transferred to the surviving spouse or civil partner at the market value of the asset on the date the donor died. But the transfer is not an occasion of charge, see...
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