My wife and myself own a buy to let property in our own names and as tenants in common.
My wife owns 99% and I own 1%
We are planning to sell the property.
When the property is sold what are our CGT allowances?
Are we both entitled to the full CGT allowance (£12000 each for 2019)
Or are we only entitled to our percentage of ownership - ie wife allowed 99% cgt allowance, myslef 1% cgt allowance?