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Is corporation tax due on splitting property title deeds on sale?

Question:

Would there be any corporation tax due on a property (i.e., house and 100ft garden) sold by my mother if she agreed with the buyer (a developer) to split the title deeds on completion of the sale? This has been my mother’s only residence for over 50 years. 

Arthur Weller replies:  

I am not sure I understand the question. If this house has been your mother's home for over 50 years, presumably it has been personally owned. Therefore, there cannot be any corporation tax here. 

Would there be any corporation tax due on a property (i.e., house and 100ft garden) sold by my mother if she agreed with the buyer (a developer) to split the title deeds on completion of the sale? This has been my mother’s only residence

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This question was first printed in Tax Insider in April 2022.