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| Harry is a higher rate taxpayer who always makes gains of at least £20,000 each year on disposals of investments. His wife, Margaret, has taxable income of £4,500 each year and has no chargeable assets. Harry bought a plot of land for £150,000 in 2010. He gave it to Margaret when it was worth £180,000 on 10 May 2012. Margaret sold it on 27 August 2012 for £190,000. The land does not qualify for entrepreneurs’ relief. Required: Calculate any chargeable gains arising to Harry and Margaret and show the tax saving arising from the transfer between Harry and Margaret, followed by the disposal by Margaret, instead of a disposal in August 2012 by Harry. |