ADRIAN BOWDEN
Joined: 1/3/2025
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CGT on property used for AST and FHL
The property has been let on an AST for 30 years, then FHL for the last year. If the property is sold before 6 April 2025, will the CGT be all 10% (BADR), or 10% for the last year of FHL and 24% for the 30 years of AST? Alternatively will Business Asset Rollover Releif apply if the property is sold before 6th April 2025, and the proceeds are 100% reinvested in another FHL within 3 years?