top of page
CELE SQE1 模拟练习

Examination Timing: 00H00M10S

Emma purchases an investment property which she intends to renovate and sell at a profit. In order to avoid Capital Gains Tax, she has the property transferred into the name of her daughter Laura (who does not own a property and can therefore take advantage of the exemption applied to residential property). After Emma has agreed on a sale, Laura refuses to transfer the property to the purchaser, claiming that it belongs to her. Which of the following statements best describes the position?

< 上一页

You have chosen the correct answer
Your selected option: D

下一页 >

The correct answer is D. Emma has made a contribution to the purchase price of the property. The presumption of advancement would normally apply in these circumstances as Laura is Emma's daughter. However, the presumption can be rebutted if there is evidence that Emma did not intend to give Laura the beneficial interest. 

Key Point: The presumption of advancement is a legal principle that assumes a gift was intended when a property is transferred to a close family member. This presumption can be rebutted with evidence showing a different intention.



学习 CELE SQE.png
来自 Lucky Lion 的 CELE SQE PASS 祝福_


bottom of page