PC

I have read too much on CGT! Just sold a second home (couldn't sell it 15 years ago when we moved out or in the interim, despite trying many times) with a tennant in. The developer that purchased it used "An option" to make the purchase work for him. Our solicitor gave an option on the option, but never mentioned CGT liability. Now discovered we have 60 days to declare! Roughly speaking (need to find the paperwork), house purchased for £92k in 2006. Sold now for £72k (that's what we received) under the option agreement, recognising the work required to bring the house up to the street value of £105k. The Sale price is recorded as £105k, the difference being passed to the developer as a fee covering their costs. In terms of the "money we received" it's a £20k loss, but in terms of CGT? Is CGT due on the (£105k - £92k) £13k? Or can the "option fee" be deducted in the CGT calculation meaning no capital gain? Many thanks.