HMRC Admin 21 Response

Hi,
As you are the beneficial owner of the property and it was your main residence, you are entitled to claim private residence relief.  
This may cover any gain, meaning there is no capital gain.  
You should take a look at the helpsheet:
 HS283 Private Residence Relief (2024).
 There is also a capital gains tax calculator at:
 Tax when you sell property.
Thank you.

Hi,
The valuation for inheritance tax puropses and Capital Gains tax purposes is the the value of the property on the date your mother passed away.
It is on this date that you inherited the property.  
This is the valuation that would be declared in probate and should be used when working out any Capital Gain.
Thank you.

Hi,
Here is our response to your questions:
1. No  
2. Please refer to: Capital Gains Tax: what you pay it on, rates and allowances.
Thank you.

Hi,
In answer to your question I can confirm that is correct.
Thank you.

Hi,
We are unable to review personal matters in this forum.  
For an answer to a personal question of this nature, you would need to contact our self assesment helpline on 0300 200 3310 or contact our webchat facility at Contact HMRC.
Thank you.

Hi Stefano,
If the companies who are supplying the goods also install those goods and all the other conditions are met as per the following guidance then you should be able to benefit from the 5% VAT rate:
Buildings and construction (VAT Notice 708).
Thank you.

Hi,
I would contact the agent to ask them if the agent is acting as an undisclosed agent.
This allows them to raise the invoice in their own name and charge VAT on their supply if the agent is VAT registered.
Please see the guidance below:
23. Invoicing arrangement for supplies made by or through agents.
Thank you.