Capital Gains Tax charge in a Forced Sale

greeno

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Hello,
I’d be very grateful for any advice regarding the following concerting Capital Gains Tax.
My brother is forcing a sale on me of the family home - the family house and a small farm. I’m devastated about this. I’d hoped that in the future I’d raise enough money to buy my brother’s share of the property and move back to the family home.
In 1991, my mother, a widower, transferred the land, which was in her name, to the joint ownership of herself, my brother and I. In 1995, my mother died suddenly. The land was then jointly owned by my brother and I. Our house is a council house, and in 1994, my mother had taken up the tenant purchase scheme and bought it at a tenant discount of £9,500, (it had been valued by the council at £14,000).
I’ve tried to contact my brother many times, who’s been living abroad for the last 14 years, to ask him to pay me the money he owes me for his fair share of the bills over the years but he refuses to pay. He’s now only communicating with me through his solicitor and has giving me the option to buy his share of the property for market value, which I can’t, or else the property is going up for sale.

I’m hoping that I can somehow hold on to the house and that I can pay off my brother with the money I get from the sale of the land. I’m trying to work out the sums on this. I know that there will be expenses such as stamp duty, land registry Fees, solicitors fees, and auctioneers fees but the biggest one will be Capital Gains Tax. I’m trying to work out an estimate of this. If I can afford to pay the CGT, I will try and hold on to the house, if not, I’ll have no choice but to sell.
I’m not very knowledgeable in this area but from what I have read up on Capital Gains Tax, I’ll need to get half of the value of the land and the house.
The land – a historical valuation for 1991 and 1995 as well as a current valuation.
The house – a historical valuation for 1994 and 1995 as well as a current valuation.

With these figures, is the following the correct method to calculate the estimate of capital gains tax I'll have to pay?

.......... 1991 figure + 1995 figure = ????????? – the 2014 figure = ???????? x 33% = ????????? divided by 2 = CGT to be paid.

....For eg: £ 10,000 + £ 12,000
________ _ X 1.27 + __ x 1.27
....Euro = € 12,700 + € 15,240 = € 27,940 .............– € 70,000 = € 42,060 x 33% = € 13,879.8 divided by 2 = € 6,939.90 CGT to be paid.




Thank you in advance for taking the time to offer any feedback which would be very much appreciated.
 
What bills could he have been liable for seeing as you were in residence, and he was abroad?

Re the CGT; half the profits (profit = price sold for, less 1995 valuation) will be taxable on your brother as CGT. If the land is part and parcel of the house property, and you've been living there since 1995 - then you will have no liability to CGT due to principal private residence relief.
 
Can you clarify if you have been living in the house all along? If so I would have thought that it is your Principal Private Residence and thus exempt from CGT. If your brother's share were sold however, then his gain would subject to CGT
 
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