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A query was raised regarding whether awarding a property to a co-owner through cash compensation generates a capital gain for the other co-owner, and how this should be temporally imputed if payment is deferred and the taxpayer subsequently dies. The DGT ruled that a change in assets does occur and that, in the event of death, income pending imputation due to deferred payments must be included in the final tax period.
This ruling clarifies the tax implications of property settlements between co-owners, specifically confirming that cash compensation is treated as a taxable event and defining the rules for tax imputation in cases of deferred payment and death.
The tax team reviews your specific situation.
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