CGT on property sold with intermediate fees

We are selling a buy to let property to an organisation which purchases buy to lets at lower value for a quick sale The property is valued at £105k They charge £25k We get £80k When calculating the CGT do we use the £80k or do we have to pay on the full market value of £105k? Is there a limit to the amount of fees which can be offset? Thanks

Hi Jonny001,
It is the market value you use.
For allowable expenses please see:
CG15250 - Expenditure: incidental costs of acquisition and disposal
Thank you. 

Thanks for taking time to respond Are the £25k costs incurred part of the incidental costs of disposal, ie the fee to the seller So whilst we do use the property value, are we allowed to offset the cost of the sale in fees ie the £25k? Thanks

Hi Jonny001,
We are unable to advise whether your costs are allowable.
Please have a look at CG15250, which advises of the allowable acquisition and disposal costs.
Only if your costs meet the requirements contained on the guidance, would they be allowable.
CG15250 - Expenditure: incidental costs of acquisition and disposal
Thank you.