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If the Mum transfers/gifts the properties to the son, CGT event A1 would be triggered. The market value substitution rule would apply to the capital proceeds. This means that the son would be deemed to have received market value proceeds for the transfer. Unless the properties were acquired pre-CGT it is unlikely that the Mum can escape CGT completely, although the 50% CGT discount may be available to reduce the tax liability.
Alternatively, Mum can transfer the properties to the son under her will when she passes away. This would defer the immediate capital gains tax that would otherwise be triggered.
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拿什么拯救你，小偷 一 （原创分享） (2014-6-14) ahyu 
背不動背包 游新泰港台 一期一會 一天一圖 新加坡 泰國 香港 臺灣環島 #泡裸湯 #見櫻花 (完) (2018-7-10) slau1 
发表于 2016-6-7 16:52
