Readers’ forum: Will future sale of property lead to unfair capital gains tax charge?

My client’s elderly mother went into a nursing home about four years ago. For a while it looked as if she might be able to return to her home to live but after a brief attempt it became clear that this was not going to happen. Her children eventually decided that her house should be put on the market but unfortunately the property has not sold.

The 36-month period has now elapsed and therefore when the property is sold part of the gain will be exposed to CGT. This seems extremely unfair given that the property remains on the market. The cost of the property was low and so the gross gain could be substantial enough to trigger some CGT liability on a time apportioned basis.

Has any other reader seen a similar situation? Is there any possibility of HMRC agreeing some sort of concessionary treatment to reflect the...