How does capital gains tax and the three-year rule work? | Money | guardian.co.uk
Q Just over three years ago my stepmother, for whom I now have sole registered enduring power of attorney, went into a nursing home. Her income just about meets the cost of her care. I left her house empty with the intention of selling it, as and when necessary – either on her death (although the sole executor I am only a 20% beneficiary) or when she needs further income. I was therefore alarmed to read of the three-year rule whereby capital gains tax (CGT) is charged on the sale of the property.
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