I have a right of way over two neighbouring properties which have recently been bought by two property developers.
The developers have approached me about giving up the right of way in exchange for building a garage and possibly giving me some of their land. There will be no cash involved.
I am in the process of getting some external help re valuations of the proposed exchange. I will only deal if I can be reasonably satisfied that the exchange is roughly equal in value terms.
Will such a swap be treated as a gain for CGT purposes?