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Tax query accountants?

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my father lived in a house owned by a trust(my father was life tenant).he lived there around 15 years until his death-which was over 4 years ago.when my father died according to the trust i was the next life tenant-i moved into the house the same month my father died and lived there with my family for the next 4 years.However the trust is being wound up(agreement between the trust and myself and i will be entitled to all the proceeds on sale of the house when it is sold.As i have lived in the house for the last 4 years i know no capital gains tax is liable on my behalf as principal private residence relief covers this,however i am wondering if capital gains tax is due on the house for when my father was alive as he let out around 4-5 rooms in the house as bedsits in the 15 years he lived there,however an accountant has advised me that there would be no capital gains tax due on my father with him using part of the house as bedsits as the bedsits no longer existed when the house will be sold and that also the house was not sold in my fathers lifetime as he was dead and also because my father lived in the house for the 15 years the 4 -5 rooms were used as bedsits(as when i moved into the property on my fathers death ,the house was back to being a 100% family home with no rooms to let).can anyone confirm that the accountant advise is correct?

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2 ANSWERS


  1. The accountant is correct although for the wrong reason.  The end of a life tenancy on death does not give rise to a capital gains tax liability.


  2. The trust is responsible, both for the rental income on the property and any CGT due.

    The trustees should take advice as to their liability on any underdeclaration.
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