Ordinarily a transfer of a house from one person to another would be a disposal by the person making the transfer for capital gains tax purposes. Stamp duty would also ordinarily be payable by the person to whom the property is transferred. Depending on the circumstances, it could also be a gift subject to capital acquisitions tax to the person to whom the property is transferred. Again, depending on the circumstances, there may be reliefs available. However, before a meaningful reply could be given to any aspect of the question, it would be necessary to have full particulars of the circumstances in which it is envisaged that the transfer in question would take place and of the reason why it would be necessary that the house be transferred “into another person’s name in order that they may sell the house on their behalf”. In particular, it would be necessary to know the exact terms on which the property would be transferred and why the owner of the property does not/cannot personally sell the house. If the Deputy wishes to provide full particulars, I will make further enquiries on the matter.