# CGT liability for gift of shares in UK property by non UK resident to UK resident



## jamesfairclear (1 mo ago)

My sister is not resident in the UK. She acquired a residential property in the UK in 2001 for £54k and subsequently in 2013 via a deed of trust gifted a 50% share in the property to my son. The value of the property in 2013 was approximately £95k. My understanding is that CGT liability is always with the donor (not the donee) and that in 2013 prior to changes in the rules in 2015 there would have been no CGT liability on the gift. 

Is my understanding correct?


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