Over 70 and selling part of garden

[liamom]

My mother is over 70 and would like to sell a portion of the garden of her home. What are the implications of this from a tax point of view. She is receiving the Old Age contibutory pension and has no other source of income. She has no other assets.

 

[runner]

If its sold at above 'current use value', eg for a new planned house or likewise, she pays 20% CGT on the increased value of the land.
This tax is unconnected to other taxes or benifits, so her status is pensioner etc is not relevant.