Mother needed to move house but could not afford it on her own so we put our savings into it and provided her with a rent-free home where she has lived for eleven years and is aged 94. Her name does not appear on the title deeds. On her death, we will sell the property. 

Arthur Weller replies: 

There used to be a 'dependant relative relief' but it won't apply if the occupation of the property started after 1988. So, when you eventually sell the property the regular capital gains tax (CGT) rules will apply, with no reliefs, except for a CGT annual exemption for each of the joint owners. However, it may be worth discussing this matter with a tax adviser, because if you look at www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg65400p there may be a possibility of identifying an implied trust here (depending on the facts of the case). If that was so, then the trustees would get principal private relief because the house has been occupied by the beneficiary.