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CGT payable on property which has been split and part of it sold?


Howie

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Hi all.

I'm sure that SOMEONE has some knowledge of this!

We are selling our house in the UK and moving to our house in France. It will therefore become our only home and we will apply for French residency in order to avoid any future CGT when we eventually sell it.

But, just to complicate things, we intend to build another house on part of the land, split the property in two (one house in each plot), then sell the original house (with it's now, smaller garden), and move into the new house.

So, can anyone give me a hint about any possible CGT implications? I would be really grateful.

Thank you.

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[quote user="Howie"]Hi all.

I'm sure that SOMEONE has some knowledge of this!

We are selling our house in the UK and moving to our house in France. It will therefore become our only home and we will apply for French residency in order to avoid any future CGT when we eventually sell it.

But, just to complicate things, we intend to build another house on part of the land, split the property in two (one house in each plot), then sell the original house (with it's now, smaller garden), and move into the new house.

So, can anyone give me a hint about any possible CGT implications? I would be really grateful.

Thank you.

[/quote]

Hi,

    Provided that while living in the first house, you submit at least one french  income tax declaration, then it will be recognised by the notaire when you sell it as your principal residence, and so will be exempt from CGT.

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[quote user="parsnips"]

Hi,

    Provided that while living in the first house, you submit at least one french  income tax declaration, then it will be recognised by the notaire when you sell it as your principal residence, and so will be exempt from CGT.

[/quote]

Thanks for the reply.

And if we've split the property, turned it into two properties, sell one, and then (eventually) sell the other?

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Provided that having moved into the second house, and you submit at least one further french income tax declaration from that address, then it will be recognised by the notaire when you sell it as your principal residence, and so will be exempt from CGT.

(Apologies to Parsnips for nicking his sentence...... [Www]   )

 

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Ahh. I see (so far). Thanks.

So, the only grey area then, is the logistics/legal/tax implications of how to split one property into two properties, owning both, building an extra house, selling one part and then selling another, WITHOUT incurring CGT on any of it?

I can't quite get my head around how the following will be treated:

A/ When the land is split, 'property one' will be devalued.

B/ 'Property two' will then be a different property - which we will also own (ie - 2 properties owned at the same time).

I think 'B' might cause us a possible GCT problem.

or.... am I somehow making it far too complicated?

Thanks for all your help..

Howie.

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[quote user="Howie"]Ahh. I see (so far). Thanks.

So, the only grey area then, is the logistics/legal/tax implications of how to split one property into two properties, owning both, building an extra house, selling one part and then selling another, WITHOUT incurring CGT on any of it?

I can't quite get my head around how the following will be treated:

A/ When the land is split, 'property one' will be devalued.

B/ 'Property two' will then be a different property - which we will also own (ie - 2 properties owned at the same time).

I think 'B' might cause us a possible GCT problem.

or.... am I somehow making it far too complicated?

Thanks for all your help..

Howie.

[/quote]

Hi,

     I think you are overcomplicating.  It doesn't matter how  the value of house 1 varies so long as you establish it as your principal residence (see previous posts); The same applies to house 2. In neither case will there be any CGT calculation so the values don't matter.

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[quote user="parsnips"]

Hi,

     I think you are overcomplicating.  It doesn't matter how  the value of house 1 varies so long as you establish it as your principal residence (see previous posts); The same applies to house 2. In neither case will there be any CGT calculation so the values don't matter.

[/quote]

OK. Thank you again.

I can't help feeling that there's a huge CGT loophole here then. Technically, I could:-

1/ Buy a house in a large plot of land.

2/ Apply for permission to build an extra 10 houses on the land.

3/ Split the original property into 10 different plots.

4/ Sell the first property with no CGT liability.

5/ Build a new house on plot 2 and move into it (principal residence).

6/ Sell it with no CGT liability.

7/ Repeat 10 times!

Is that correct?

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