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Latent CGT Liabilties

Reference: WA127

Appointment Type: Party appointed expert

Service Area: Divorce and Matrimonial Matters

Industry: Real Estate and Property

Litigation Type: Matrimonial

Size of Case: £500,001 - £2.5 million

We were appointed to perform a review of latent CGT in a portfolio of properties. The Court Order was for a Single Joint Expert but one of the Parties declined to support our appointment as a relative had made their own calculations of latent CGT; based on the transfer of one property a year for the next decade. We set out the CGT in a portfolio of transfers and sales, and the HMRC position on the timing of a disposal, for CGT purposes and to allow the legal advisors to consider the matter.