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  • Capital gains tax on property after having to buy a new property due to care needs

    My mother and father have had to move out of their property as my mother has had to move to a care home nearer to her children. My father has also moved out of the property to stay with his children so he can be near his spouse in the care home. He is now going to buy a new property near this care home and use it as his principal residence. He is trying to see their old principal residence. Will they have to pay capital gains tax on the sale of their old principal home when they manage to sell it? They lived in that property for over 10 years continuously as it was their only residence. It was never let out or sublet. Thank you.