My friend lived in her house for 30 years. She then married and moved overseas, letting it last year. Will she now be liable for capital gains tax (CGT) for the whole 30 plus years, or just since April 2020? 

Arthur Weller replies:  

Since she is now non-UK resident; assuming she stays non-UK resident for five consecutive tax years, she will only be liable for the gain from April 2015 onwards. However, she lived in the house as her main residence until 2019, so these years will be exempt. The last nine months of ownership are also exempt (final period exemption) (see HMRC’s Capital Gains manual).