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Best practice for FHL CA and Disposal

Looking for clarification on EU FHL and disposals

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Hello all, welcome some clarification on a few points concerning personally-owned FHL in EU.

A bit of background...we jointly purchased the property in late 2018 in Spain for £110k and it has been actively rented as a Furnished Holiday Let (FHL). The property compresed a buildings cost of say £100,000 and fixtures (but not fittings) of say £10,000 agreed with the original seller. In our respective SA105 returns to April 2019 total fittings and fixtures of £20,000 (£10k each) have been recorded for Capital Allowances to take account of fittings and CA items bought post-purchase.

We are looking to sell the said property during 2020. Of course in a post-brexit world if sale is after 31.Dec.2020 this may all be immaterial as I assume a FHL in the remaining EU will no longer qualify for HMRC treatment. I would appreciate members insight on the following...

If we sell the property for say £130,000 made up of £110k for the building and £20k for fittings and fixtures realistically what are the CGT and CA implications and how does this need to be represented to HMRC? 

I understand that there could be some form of S198 election that can be made likewise any CG may qualify for ER or Rollover release.

Thanks in advance.

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