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HMRC internal manual

Capital Gains Manual

Roll-over relief: husband and wife or civil partners

Husbands and wives and civil partners of each other are separate persons for roll-over relief purposes even when they are living together. Their disposals and acquisitions must be kept separately. Expenditure by one spouse or civil partner does not entitle the other to relief, even where the assets are jointly owned (Tod v Mudd 60TC237). Where an asset is owned by one spouse or civil partner and is used by the other, roll-over relief will not be available unless the owning spouse or civil partner is employed in the trade of the other spouse or civil partner and the other conditions of CG60530 are met.