My husband and I have owned our home in London for a year. We have been unable to sell our apartment in Manhattan. Is there a structure we can use to highlight intent to sell? Perhaps put the home in a trust for our kids? 

Arthur Weller replies:  

It seems to me that what you are attempting to do is to 'bank' or 'crystalise' the principal private residence (PPR) relief from capital gains tax that you are currently eligible for. However, putting it into a trust will probably not be the best option. From a pure tax perspective, the best thing would perhaps be to gift it to another individual that you trust. But practically speaking, going down such a route has its obvious disadvantages.