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Can I use apportionment back to 1988 when considering capital gains tax?
I bought a property in 1988, and lived in it as my main residence until 2005. I became non-resident in 2005, and rented out the property with UK tax paid on rental income. I then sold a 54% interest to a family member, but retained principal residence status in 2012. The property was rented out and UK tax paid on rental income. I wish to sell the retained interest in future. Can I use apportionment back to 1988 when considering capital gains tax (CGT)?

Arthur Weller replies:
As I understand it, you are currently non-UK resident, so only the gain from April 2015 until the date of sale is liable to CGT. If you look at, you can see that you can use apportionment to calculate the taxable gain.

This question was first printed in Tax Insider in December 2017.

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