If you are thinking of selling up your properties for any reason (including transferring them to a limited company), it’s essential that you get specialist tax advice beforehand.

It’s because the rules are very different to those which apply when you sell your own home. When you sell a home that has been your only or main residence throughout the period of ownership, you qualify for private residence relief (except in rare circumstances) – which means you don’t pay Capital Gains Tax (CGT).

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