CGT liability on residential property

modestus

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Does anyone know whether an empty apartment which is part of a residential property and is not currently let attract CGT liability -it was rented in the past but has not been rented for some years and the residential house is now up for sale
Does the apartment within the house attract a CGT liability even though the house is the only family home of the residental property owner ?
 
YES. The appartment if it has not been used as part of the house and was let will be subject to CGT.
 
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