Client is in work related accomodation and is selling a rental property which (could be, of course its not yet) deemend as their PPR for CGT purposes and buying another one more suitable for them in the longer term.
There is no immediate intention to occupy the new property due to work related accomodation
Poking around the SDLT manual and legislation I cant seem any equivalent deeming provisions for CGT with which I am familiar.
This is the only section i can find with HMRC's view is SDLT09812 which is silent on deeming but does state you must live there.
The legislation just says "the purchaser's only or main residence" under condition D without defining main residence other than the following section (6)
Feeling I am looking for unicorns here, but is there just not an equivalent to the CGT side?