Client was resident in UK until December 2015. Non-res thereafter to present (2015/16 split year applied). UK residential property owned from April 2012. Property being sold September 2019. Let out throughout, never main residence.
Cost April 2012: £500,000
Value at 5.4.2015: £600,000
Sale value Sept 2019: £550,000
I've looked at CG73782. Am I right in thinking that:
a) NRCGT is nil?
b) “Other” CGT on the disposal is also nil?