Mark, thank you for your reply
As far as properties acquired by you .. you are not liable to capital gains tax on any properties you dispose of during the tax years for which you are wholly not resident and not ordinarily resident in the UK.. So if you were to sell your properties in tax year 2013-14 i.e before 5 Apr 2014 and you returned to the UK on or after 6 Apr 2014 in tax year 2014-15 then you would not be liable to CGT on the gain.
You will find Q3 and Q10 here relevant to your scenario...
Also, your wife won’t have to pay capital gains tax when she transfers the two properties in her name to you. However, if you later sell the properties, you will have to pay the tax on any gain. Tax will be due on any gain made over the total period of ownership - yours and hers i.e. gain from 2002..
If you were to sell the properties whist you were non resident in the UK for tax purposes
then the gain would not be chargeable to UK Capital Gains Tax.
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