Hi, hoping someone may be able to help us. My OH inherited a site back in 2006 but we never built on it and never got planning; no payment or tax was due on it as it was below the threshold. Between then and now, we moved and find ourselves with the option of buying a site close to were we now work. We talked with the vendor and reached an agreement of our site + payment for his site. Before we go and engage a solicitor I wanted to check if we would have to pay capital gains on our existing site since its been used as part payment.