Article: How capital gains works on rental income

MY WIFE and I jointly own a house which is let unfurnished. The property is registered as jointly owned and the tenancy agreement names both of us as landlords. Next year we will be 65 and my wife's state pension will cease. She will thereafter be unable to use her full tax-free allowance unless all the rental income is declared as hers. Is it possible to declare the rental income as hers without a lot of hassle, possibly involving changing the registered ownership of the house?

From the capital gains tax point of view, we should like to own the property jointly. Is it permissible for the ownership and rental income to be divided differently?

T Michael Jarvis

Sadly, no. If the property is in ...

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