FHL, CGT and ER

FHL, CGT and ER

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You have a property that has has been continously let, and for more than 12 months qualified as FHL.
The property ceases to qualify as FHL for (say) 2.9 years at the end of which it is sold.

You argue that it was sold within 3 years of cessation of FHL business and that it met the ER qualifying conditions for the 12 months up to that cessation date.  OK for ER?

With kind regards

Clint Westwood

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