stu Sherry

I have built 3 terrace type cottages in the LAKE DISTRICT NP, to downsize into one and offer the other two for part purchase with a supporting gift allowance for our daughters. The build was completed as one project, approx £450k build costs, I already owned the land, I have built in the garden of the primary residence. Are CGT applied if built for family? Also I would have to sell all 3 before any profit is gained, how is this applied if I only sold 1 property?

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