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#265 - Tax Implications of Gifting Real Estate.Capital gains tax is now charged at 18% for basic rate taxpayers, or 24% for higher or additional rate taxpayers. These rates apply to all chargeable assets . On making a gift you will be subject to CGT on the difference between the market value of the gift and its cost to you, subject to any CGT. A gift of property is subject to capital gains tax (CGT), which is charged on any profit arising, or treated as arising, on the gift.
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