Transfer of assets: between husband and wife or between civil partners: separation, divorce or dissolution: introduction
This section explains how you can determine
- the date of disposal
- the deemed consideration for the disposal
where an asset is transferred between a husband and wife following permanent separation or divorce, or between civil partners following dissolution of the civil partnership.
In practice it is the date of disposal which governs the deemed consideration. So you need to follow the guidance at CG22410 - CG22423 to decide the date of disposal and then follow the guidance at CG22500 - CG22505 to decide on the deemed consideration.
Where the transfer is of the matrimonial or civil partnership home or of an interest in that home you should also refer to the guidance relating to private residence relief at CG65300+.